The original must be submitted within three months of the death. In turn, the certificate of incorporation must be submitted to the tax administration within one month of submitting the certificate of incorporation. You can apply for an extension to both deadlines from the tax administration.
The partner who is obliged to write the foundation is personally responsible for the debt of the deceased if he neglects to deliver the foundation within the deadline. The same responsibility applies to a partner who, in writing the deed or confirming the deed with an oath, endangers the creditor’s right by giving a declaration that he knows to be false or by deliberately failing to declare a fact that he knows. As a general rule, the obligation to deliver the deed of foundation rests with the partner who has custody of the estate. For example, if the widow is a partner in the estate and she manages the affairs of the estate, then she formally has the obligation to serve.
The declaration of the estate must send the certificate of incorporation to the tax administration. If the certificate of cancellation is left unsent or is given after the set deadlines or is incomplete, a late fee or tax increase can be imposed for the neglect.
In addition, the value established in inheritance taxation is used in current income taxation as the acquisition cost (depreciation base) of the property, for example in a situation where the property received as an inheritance is later rented or transferred for business use. Valuation solutions for the articles of incorporation are therefore also important from the point of view of tax planning. The example below illustrates that it is not always worth trying to minimize the amount of inheritance taxes.
In the future, local agreements would be made possible at the company level, so that the agreement could be a shop steward, a shop steward, another representative chosen by the staff, or the entire staff. Currently, collective agreements limit which entity can act as the employee’s representative when making local agreements.
In addition, it would be possible to conclude a company-specific collective agreement without the currently valid requirement that the agreement be nationwide. However, the other party to such a collective agreement should be either a national association of employees or an employee association belonging to it. It is likely that when the changes are implemented, the number of local agreements would increase at least somewhat, as unorganized companies could also more widely agree on issues with their personnel through local agreements.