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	<title>Restriction on sale | Lukinski</title>
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		<title>Solar greenhouses in Spain: Megaproject Organic Farming &#8211; Solution for the Planet?</title>
		<link>https://lukinski.com/solar-greenhouses-in-spain-megaproject-organic-farming-solution-for-the-planet/</link>
		
		<dc:creator><![CDATA[L_kinski]]></dc:creator>
		<pubDate>Fri, 08 Dec 2023 15:25:38 +0000</pubDate>
				<category><![CDATA[Agency]]></category>
		<category><![CDATA[Challenges]]></category>
		<category><![CDATA[Functions]]></category>
		<category><![CDATA[Greenhouse]]></category>
		<category><![CDATA[Merger of Vonovia Deutsche Wohnen]]></category>
		<category><![CDATA[Opportunities]]></category>
		<category><![CDATA[Organic cultivation]]></category>
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		<guid isPermaLink="false">https://lukinski.de/solar-greenhouses-in-spain-megaproject-organic-farming-solution-for-the-planet/</guid>

					<description><![CDATA[Organic farming megaproject in Spain &#8211; In many parts of Spain, especially in regions with high sunshine potential such as Andalusia and Murcia, solar greenhouses cover thousands of hectares. These impressive facilities are not only efficient, but also extremely profitable. They make it possible to grow fruit, vegetables and other crops all year round, regardless [&#8230;]]]></description>
										<content:encoded><![CDATA[<p>Organic farming megaproject in Spain &#8211; In many parts of Spain, especially in regions with high sunshine potential such as Andalusia and Murcia, solar greenhouses cover thousands of hectares. These impressive facilities are not only efficient, but also extremely profitable. They make it possible to grow fruit, vegetables and other crops all year round, regardless of seasonal fluctuations. Not only conventionally, the proportion of land under organic cultivation has increased from 1.4 percent to an impressive 10.3 percent and continues to show strong growth.</p>
<h2>Solar greenhouses in Spain</h2>
<p>Spain, with its warm climate and abundant hours of sunshine, offers ideal conditions for the use of solar greenhouses. These special greenhouses are designed to make optimum use of sunlight while providing plants with the necessary protection from extreme weather conditions. As we are also frequently involved in the <a href="https://lukinski.com/sell-agricultural-land-arable-land-soil-and-other-agricultural-land/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/agrarflaeche-verkaufen-ackerland-boden-sonstige-landwirtschaftliche-flaechen/" data-id="45135">sale of agricultural land</a>, sustainable agriculture is always an exciting future field for us.</p>
<p>The use of solar greenhouses in Spain has increased in recent years, especially in the commercial sector. Large agricultural businesses and mega-projects have recognized that this method is not only environmentally friendly, but also offers considerable advantages.</p>
<h3>Cultivation area for solar greenhouses in Spain</h3>
<p>The cultivation area for solar greenhouses in Spain has increased considerably in recent years. This is mainly due to the growing demand for sustainably grown food and the increased use of renewable energy sources. Large agricultural companies and mega-projects are increasingly investing in solar greenhouses in order to increase their yields and reduce their environmental footprint at the same time.</p>
<h3>How a solar greenhouse works</h3>
<p>This video explains the important considerations and elements when building a passive solar greenhouse. These include positioning in relation to solar radiation, choice of glazing (polycarbonate), building materials (wood and fiber cement panels), insulation, thermal mass, ventilation options, preparation of planting beds and automation of processes such as ventilation and irrigation. This overview provides useful information for building an efficient passive solar greenhouse.</p>
<div class='avia-iframe-wrap'><iframe title="Passive Solar Greenhouses - 8 Key Considerations When Building" width="1500" height="844" src="https://www.youtube.com/embed/kVnPJx_RMRY?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen loading="lazy"></iframe></div>
<h2>Example of <strong>agriculture in Almería: challenges and opportunities</strong></h2>
<p>Almería, a region in Spain, is known for its plastic greenhouses, which cover an enormous amount of land. These greenhouses play a crucial role in supplying Europe with fruit and vegetables, and they provide between 40 and 50 percent of these products. However, intensive agriculture in Almería has both positive and negative aspects. I recommend the video below on the subject.</p>
<h3>Positive impact on the economy and technology</h3>
<p>The greenhouses in Almería have brought an economic boom to the region. They enable year-round production and contribute to economic development. State-of-the-art technology is used to increase productivity and minimize the need for pesticides.</p>
<h3>Working conditions and social controversies</h3>
<p>Despite their economic importance, the working conditions in the greenhouses are controversial. The predominantly immigrant workforce often faces low wages, insecure employment and health risks from pesticides. This has led to public controversy and social challenges.</p>
<h3>Environmental impact and sustainability</h3>
<p>Intensive farming in Almería also has an environmental impact. Plastic waste and pesticides pollute the environment. Nevertheless, progress is being made in water use and recycling in order to minimize the environmental impact. The region uses less water per capita than many other regions in Spain.</p>
<h3>Consumer behavior and demand</h3>
<p>The demand for cheap, year-round fruit and vegetables in Europe has driven intensive farming in Almería. Consumers play an important role in this model, as they demand low-priced products.</p>
<div class='avia-iframe-wrap'><iframe title="The Greenhouses of Almeria: The Garden of Europe" width="1500" height="844" src="https://www.youtube.com/embed/jBeua3KYL3I?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen loading="lazy"></iframe></div>
<p>Intensive farming in Almería has both positive and negative aspects. It provides Europe with an abundance of fruit and vegetables, but the working conditions and environmental impact are controversial. The future of this agriculture depends on the willingness to tackle these challenges and raise consumer awareness of their impact.</p>
<h2>Fighting pests in an ecological way</h2>
<p>Almería benefits from abundant sunshine, even in winter, which makes it possible to harvest ripe peppers and tomatoes all year round. This locational advantage has led to an increase in organic farming in the region in recent years. According to Yamato (source: <a href="https://www.youtube.com/watch?v=VYiQ-kgZHjA" target="_blank" rel="noopener">YouTube</a>), who works for the Association of Vegetable Growers in Almería:</p>
<blockquote><p>&#8220;the proportion of land under organic cultivation has risen from 1.4 percent to an impressive 10.3 percent and continues to show strong growth.&#8221;</p></blockquote>
<p>In the greenhouses of Almería, biological pest control is used to reduce the use of pesticides. Various predatory insects such as predatory mites, ladybugs and lacewings are used to keep pests such as aphids at bay. This ecological approach helps to minimize the environmental impact of agriculture.</p>
<p>More on this in a moment.</p>
<h3>Mass with class! Almería from above</h3>
<p>Despite these positive aspects, there are also challenges. In the hot months, pests can multiply quickly and cause considerable damage to the plants. The use of plastic in agriculture, which is used to cover greenhouses, also has an environmental impact. One solution is to fully recycle the plastic and work on optimizing water consumption.</p>
<div class='avia-iframe-wrap'><iframe title="Organic farming &#039;supersized&#039;: An imperfect solution for the planet?" width="1500" height="844" src="https://www.youtube.com/embed/VYiQ-kgZHjA?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen loading="lazy"></iframe></div>
<h2>Sustainable fruit and vegetables from Europe</h2>
<p>Another example is the program<a href="https://ausdemgewachshaus.de/" target="_blank" rel="noopener">&#8220;It&#8217;s Greenhouse</a>. Sustainable fruit and vegetables from Europe&#8221; provides a range of key figures and information on sustainability and its application in the Spanish fruit and vegetable sector. Here are some of the key figures:</p>
<h4><strong>Growth of solar greenhouse cultivation</strong></h4>
<p>The area of solar greenhouses in southern Europe, particularly in the Spanish region of Andalusia, has grown from 515 hectares in the 2006/2007 season to more than 27,863 hectares in the past 2022/2023 season.</p>
<h4><strong>Biological pest control</strong></h4>
<p>The program emphasizes the use of biological pest control in the solar greenhouses. This includes the use of auxiliary fauna to control pests and diseases without using synthetic pesticides.</p>
<h3><strong>Top 7 products with biological pest control</strong></h3>
<p>The top list of natural pest control:</p>
<ol>
<li>Paprika leads the way in the use of biological pest control with 100% of its area,</li>
<li>Followed by tomatoes,</li>
<li>Cucumbers,</li>
<li>Eggplants,</li>
<li>Zucchini,</li>
<li>Watermelons</li>
<li>Melons</li>
</ol>
<p><img loading="lazy" decoding="async" class="alignnone size-full wp-image-181546" src="https://lukinski.de/wp-content/uploads/2023/12/solar-greenhouse-spain-special-immobilien-hamburg-architektur-lukinski.webp" alt="" width="1200" height="800" /></p>
<h2><strong>Sustainable agriculture and renewable energies</strong></h2>
<p>Solar greenhouses have become an important element of sustainable agriculture and renewable energy in Spain. The area under cultivation is growing steadily and their benefits are attractive for mega-projects and agricultural companies alike. The combination of energy efficiency, year-round cultivation and environmental protection makes this cultivation method a promising solution for the future of agriculture in Spain.</p>
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		<title>Investing in Water: Treat, Measure, Distribute &#038; ETF Ideas &#8211; UN Conference in New York</title>
		<link>https://lukinski.com/investing-in-water-treat-measure-distribute-etf-ideas-un-conference-in-new-york/</link>
		
		<dc:creator><![CDATA[L_kinski]]></dc:creator>
		<pubDate>Thu, 23 Mar 2023 07:35:50 +0000</pubDate>
				<category><![CDATA[Finances]]></category>
		<category><![CDATA[Conference]]></category>
		<category><![CDATA[Content]]></category>
		<category><![CDATA[Drought]]></category>
		<category><![CDATA[Filter]]></category>
		<category><![CDATA[Measuring devices]]></category>
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		<guid isPermaLink="false">https://lukinski.de/investing-in-water-treat-measure-distribute-etf-ideas-un-conference-in-new-york/</guid>

					<description><![CDATA[The global water crisis has grown in recent years. Yesterday, top politicians met in New York for the UN conference to discuss possible solutions and to confront the problem. The investment in the sector &#8220;water&#8221; will increase. Reason enough for a look at the question: How to invest in &#8220;water&#8221;? International corporations buy water sources, [&#8230;]]]></description>
										<content:encoded><![CDATA[<p>The global water crisis has grown in recent years. Yesterday, top politicians met in New York for the UN conference to discuss possible solutions and to confront the problem. The investment in the sector &#8220;water&#8221; will increase. Reason enough for a look at the question: How to invest in &#8220;water&#8221;? International corporations <a href="https://lukinski.com/buy-water-source-europe-usa-worldwide-your-water-experts/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/wasserquelle-kaufen-europa-usa-weltweit-wasser-experten/" data-id="166632">buy water sources</a>, private investors think about shares and ETFs. A look at the UN conference in New York with 4 stock ideas and 3 ETFs you should know about.</p>
<p>Because, investing in water can not only help you invest in an important resource, but also contribute to sustainable economic growth and responsible resource use.</p>
<h2>UN Conference in New York</h2>
<p>This year&#8217;s UN conference in New York focused on a pressing question: What happens when water becomes scarce? Numerous German politicians were on hand to get an idea of the current situation and to discuss possible solutions.</p>
<h3>When water becomes scarce: Causes</h3>
<p>German Environment Minister Steffi Lemke was particularly committed to the event, calling for more decisive global action against the water crisis. As measures, she proposes a modern and safe infrastructure by 2050 to combat water shortages.</p>
<p>In fact, water scarcity is already a major problem in many regions of the world. Droughts, pollution and often poor supplies of clean water are just some of the causes. Agriculture and industrial material carriers are also often partly responsible for increased water consumption. To counteract the water shortage, the raw material water must be redistributed. Innovative technologies and responsible use are essential for this.</p>
<blockquote><p>What was NYC specifically about?</p></blockquote>
<p>Let&#8217;s start with António Guterres&#8217; opening speech and then move on to the content of the conference.</p>
<h3>Opening speech by António Guterres</h3>
<p>Opening address by António Guterres, UN Secretary-General, at the 1st plenary session of the UN Water Conference 2023.</p>
<div class='avia-iframe-wrap'><iframe loading="lazy" title="UN Chief at the UN 2023 Water Conference | United Nations" width="1500" height="844" src="https://www.youtube.com/embed/Jx6lXb9epXE?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen loading="lazy"></iframe></div>
<h2>Water Conference: Contents</h2>
<p>Water plays an important role in the Sustainable Development Goals and in the health and prosperity of people and the planet. Yet progress on water-related goals and targets falls alarmingly short of expectations, putting the entire sustainable development agenda at risk. That&#8217;s why United Nations Secretary-General António Guterres is calling for a bold water agenda that gives the vital element the attention it deserves.</p>
<h3>3 pillars of development</h3>
<p>Water is a fundamental component of all aspects of life and is inextricably linked to the three pillars of sustainable development. It integrates social, cultural, economic and political values and supports the achievement of many sustainability goals through close links with climate, energy, cities, environment, food security, poverty, gender equality and health, among others.</p>
<p>The conference, hosted by the governments of Tajikistan and the Netherlands, will feature six plenary sessions and five multi-stakeholder interactive dialogues. In addition, a number of special events and side events will be organized by member states, the UN system and other stakeholders.</p>
<h3>Results of the conference</h3>
<p>The outcome of the conference will be a summary of the conference events and new commitments, pledges and actions by governments and all stakeholders to achieve SDG 6 and other water-related goals and targets that will be summarized in the Water Agenda.</p>
<p><img loading="lazy" decoding="async" class="alignnone size-full wp-image-172365" src="https://lukinski.de/wp-content/uploads/2023/03/water-wasser-new-york-rain-regen-skyscraper-mirror-effect-crisis-solutions-conference.jpg" alt="" width="1200" height="827" /></p>
<h2>Investing in water: shares</h2>
<p>International companies <a href="https://lukinski.com/buy-water-source-europe-usa-worldwide-your-water-experts/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/wasserquelle-kaufen-europa-usa-weltweit-wasser-experten/" data-id="166632">buy wells</a> to secure fresh water access.</p>
<blockquote><p>But, can you invest in &#8220;water&#8221; with less money?</p></blockquote>
<p>Investments in &#8220;water stocks&#8221; that are involved in water treatment, distribution and purification are rising in perception. These companies benefit from large deals and contracts related to providing clean water for consumption.</p>
<h3>Veolia: water treatment and purification</h3>
<p>An example of a company that specializes in water treatment and purification is Veolia from France. The company also offers water recycling services, which makes it possible to use water several times.</p>
<h3>Water Works: water treatment and purification</h3>
<p>Water Works in the USA is also a major player in water distribution and purification. The company operates a large number of water treatment plants and supplies clean water to millions of people in the USA.</p>
<h3>Xylem: pumps, filters and meters</h3>
<p>Xylem Water Solutions &amp; Technologies, also from the USA, is a leading manufacturer of pumps, filters and measuring equipment for monitoring water quality and salinity. The company is also active in the development of innovative solutions for water utilization.</p>
<h3>Evoqua: Made in Germany</h3>
<p>Another company specializing in water treatment and purification is Evoqua, formerly part of Siemens. The company offers a wide range of water treatment solutions, including membrane filtration, disinfection and chemical treatment.</p>
<h3>List: 4 &#8220;Water shares</h3>
<p>4 companies you should know:</p>
<ul>
<li>Veolia (France)</li>
<li>Water Works (USA)</li>
<li>Xylem (USA)</li>
<li>Evoqua (Germany)</li>
</ul>
<h2>Investing in water: ETF</h2>
<p>Another way to invest in water is to invest in water ETFs (exchange traded funds). Here are some examples:</p>
<h3>IShares Global Water ETF</h3>
<p>The iShares Global Water ETF comprises 50 international stocks from the water industry. The ETF offers investors access to companies active in water treatment, distribution and purification.</p>
<h3>Invesco Water Resources ETF</h3>
<p>The Invesco Water Resources ETF is another water ETF that offers investors access to companies that operate in the water industry. The ETF includes companies from various industries such as agriculture, energy and infrastructure that are relevant in terms of water use and resources.</p>
<h3>L&#038;G Clean Water ETF</h3>
<p>Another water ETF is the L&amp;G Clean Water ETF, which focuses on companies that specialize in providing clean water. The ETF includes companies from various industries, including water treatment, distribution, purification and technology.</p>
<p>Water ETFs can be a great way to invest in the water sector as they offer broad diversification and are an easy way to bet on global growth potential in the water industry.</p>
<h3>List: 3 &#8220;Water ETFs</h3>
<p>3 ETFs you should know:</p>
<ul>
<li>IShare gloal Water &#8211; 50 shares international from sector</li>
<li>Invesco Water Resources ETF</li>
<li>L&#038;G Clean Water</li>
</ul>
<p>Not investment advice or a recommendation to buy.</p>
<p>All information provided here does not constitute investment advice or a recommendation to buy. All statements are my general published opinion. I have obtained the information from my experience as a private investor. This experience report cannot and is not intended to replace personal investment advice from professionals.</p>
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		<title>Corporate income tax (KSt) simply explained: UG, GmbH &#038; other legal forms</title>
		<link>https://lukinski.com/corporate-income-tax-kst-simply-explained-ug-gmbh-other-legal-forms/</link>
		
		<dc:creator><![CDATA[Laura]]></dc:creator>
		<pubDate>Mon, 08 Mar 2021 13:52:40 +0000</pubDate>
				<category><![CDATA[Agentur]]></category>
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					<description><![CDATA[Corporate income tax &#8211; Most legal forms of business are subject to taxation. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of [&#8230;]]]></description>
										<content:encoded><![CDATA[<p>Corporate income tax &#8211; Most legal forms of business are subject to taxation. Depending on the <a href="https://lukinski.com/legal-forms-company-enterprise-real-estate-gbr-kg-gmbh-ag-co-comparison-advantages-and-taxes/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/rechtsformen-firma-unternehmen-immobilien-gbr-kg-gmbh-ag-co-vergleich-vorteile-steuern/" data-id="39941">legal form</a>, <a href="https://lukinski.com/income-tax-est-simply-explained-forms-basic-table-wage-tax-co/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/einkommensteuer-est-einfach-erklaert-formulare-grundtabelle-lohnsteuer/" data-id="45209">income tax</a>, corporate income tax, <a href="https://lukinski.com/value-added-tax-vat-simply-explained-amount-delivery-service-vat-for-companies/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/umsatzsteuer-ust-einfach-erklaert-hoehe-lieferung-leistung-mehrwertsteuer-unternehmen/" data-id="45205">sales</a> tax, <a href="https://lukinski.com/trade-tax-gewst-explained-simply-calculation-tax-free-amount-and-assessment-rate/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/gewerbesteuer-gewst-einfach-erklaert-berechnen-freibetrag-und-hebesatz/" data-id="45200">trade</a> tax and/or <a href="https://lukinski.com/capital-gains-tax-kapest-how-much-allowance-gmbh-shares-law/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/kapitalertragsteuer-kapest-wie-hoch-freibetrag-gmbh-aktien-gesetz/" data-id="45208">capital gains</a> tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of tax. Who pays corporate income tax? How much is corporation tax? What do you have to pay corporation tax on? An overview! Back to: <a href="https://lukinski.com/taxes-in-germany-income-tax-corporate-tax-capital-gains-tax-trade-tax-co-list/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/steuern-deutschland-einkommensteuer-koerperschaftsteuer-kapitalertragsteuer-gewerbesteuer-liste/" data-id="45145">Taxes</a>.</p>
<h2>Corporate income tax (KSt) &#8211; tax for legal entities</h2>
<p>Corporate income tax &#8211; KSt for short &#8211; is usually levied on the income or profit of legal entities domiciled in Germany and is thus complementary to income tax (ESt), which is usually levied on individuals. Taxable persons typically include corporations, associations, cooperatives and foundations. A limitation of corporate income tax comes into play, for example, if the management and headquarters of the legal entity are located abroad. Political entities, federal companies, state banks and social security funds, professional associations and some others are fully exempt from the obligation to pay corporate income tax.</p>
<p>Other taxes for businesses:</p>
<ul>
<li><a href="https://lukinski.com/income-tax-est-simply-explained-forms-basic-table-wage-tax-co/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/einkommensteuer-est-einfach-erklaert-formulare-grundtabelle-lohnsteuer/" data-id="45209">Income tax (ESt)</a></li>
<li><a href="https://lukinski.com/capital-gains-tax-kapest-how-much-allowance-gmbh-shares-law/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/kapitalertragsteuer-kapest-wie-hoch-freibetrag-gmbh-aktien-gesetz/" data-id="45208">Capital gains tax (KapESt)</a></li>
<li><a href="https://lukinski.de/umsatzsteuer-ust/">Value added tax (VAT)</a></li>
<li><a href="https://lukinski.com/trade-tax-gewst-explained-simply-calculation-tax-free-amount-and-assessment-rate/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/gewerbesteuer-gewst-einfach-erklaert-berechnen-freibetrag-und-hebesatz/" data-id="45200">Trade tax (GewSt)</a></li>
</ul>
<p>If you want to learn more specifically about taxes for real estate companies, you can learn more here:</p>
<ul>
<li><a href="https://lukinski.de/?p=31264" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/steuern-sparen-immobilien-geldanlage-kaufen-vermieten-verkaufen-insider/" data-id="31264">Save taxes on real estate</a></li>
</ul>
<h3>Corporate income tax in detail: collection, levy &#038; allowances</h3>
<p>As a corporate tax, corporate income tax counts as a community tax and is levied by both the federal government and the states. The amount of the levy is calculated on the basis of the taxable income, which is the result of the profit less special expenses and extraordinary burdens, and is currently 15 percent plus the solidarity surcharge (SolZ), resulting in an overall tax rate of 15.825 percent. Corporate income tax is payable quarterly on March 10, June 10, September 10 and December 10 in equal instalments as an advance payment and is offset against the actual tax liability at the end of each fiscal year.</p>
<p>Dates for advance payment of corporate income tax:</p>
<ul>
<li>March 10</li>
<li>June 10</li>
<li>September 10</li>
<li>December 10</li>
</ul>
<p>As a rule, the corporate income tax return must be filed by 30 April of the following year at the latest for the preceding tax period. Extensions are possible under certain circumstances. Members of the tax advisory professions are generally subject to different deadlines for filing the corporate income tax return.</p>
<h4>Allowances for companies without profit distribution</h4>
<p>Companies that do not distribute profits &#8211; for example non-profit associations &#8211; can benefit from a tax-free allowance of currently 5,000 euros, whereas agricultural and forestry cooperatives and associations may be entitled to a tax-free allowance of 15,000 euros. For companies that record losses within the valid tax period, taxation does not apply at all.</p>
<h3>Which companies are subject to corporation tax?</h3>
<p>Most legal entities are subject to corporate income tax. All corporations &#8211; limited liability companies (GmbH), stock corporations (AG), partnerships limited by shares (KGaA), etc. &#8211; as well as cooperatives and business cooperatives are usually affected. In addition, mutual insurance companies and mutual pension fund associations have to meet their corporate income tax obligation, as do institutions, foundations, associations, etc. Commercially active public corporations &#8211; for example, transport companies or public utilities &#8211; are also affected by corporate income tax.</p>
<ul>
<li>Associations</li>
<li>Institutions</li>
<li>Foundations</li>
<li>Corporations</li>
<li>Acquisition cooperatives</li>
<li>Business cooperatives</li>
<li>Mutual insurance companies</li>
<li>Mutual pension funds</li>
<li>Commercially active public bodies</li>
</ul>
<p>Partnerships such as the general partnership (OHG) or the limited partnership (KG) are generally not subject to corporation tax or income tax, but the natural persons and legal entities with partner status belonging to them are. The profit generated by the partnership is subject to uniform and separate determination and is allocated directly to the individual partners in accordance with their legal form: Legal entities must charge their profit shares to corporation tax, natural persons to income tax.</p>
<ul>
<li>Partnerships: Legal entities with profit shares</li>
</ul>
<p>Political parties, professional associations, charitable corporations and federal corporations are generally exempt from corporate income tax.</p>
<h4>Overview of company law forms</h4>
<p>You can find more information about the different legal forms under the following links. Starting with the sole proprietorship and the registered traders&#8230; to the various partnerships and corporations&#8230; to other companies such as the family foundation &#8211; all the essential aspects of formation, liability, tax burden and more explained simply and understandably! First of all, an overview of the individual legal forms of companies:</p>
<ul>
<li>Sole proprietorship (EU)
<ul>
<li>Freelancer</li>
<li>Small business</li>
<li><a href="https://lukinski.de/eingetragener-kaufmann-eingetragene-kauffrau-e-k-gruendung-finanzierung-haftung-co/">Registered traders (e. K.)</a></li>
</ul>
</li>
<li>Silent partnerships</li>
<li>BGB companies / <a href="https://lukinski.com/civil-law-partnership-gbr-formation-liability-legal-form-management-taxes/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/gesellschaft-buergerlichen-rechts-gbr-gruenden-haftung-rechtsform-geschaeftsfuehrung-steuern/" data-id="45277">civil law partnership (GbR)</a></li>
<li>Partnerships
<ul>
<li><a href="https://lukinski.com/limited-partnership-kg-formation-liability-legal-form-management-taxes/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/kommanditgesellschaft-kg-gruenden-haftung-rechtsform-geschaeftsfuehrung-steuern/" data-id="45266">Limited partnership (KG)</a></li>
<li><a href="https://lukinski.com/general-partnership-ohg-formation-liability-legal-form-management-taxes/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/offene-handelsgesellschaft-ohg-gruenden-haftung-rechtsform-geschaeftsfuehrung-steuern/" data-id="45276">General partnership (OHG)</a></li>
<li>Limited Liability Company and Company Limited Partnership<a href="https://lukinski.de/gmbh-co-kg-gruendung-geschaeftsfuehrung-haftung-co/">(GmbH &#038; Co KG</a>)</li>
<li>Limited Liability Company and Compagnie General Partnership<a href="https://lukinski.de/gmbh-co-ohg-gruendung-geschaeftsfuehrung-haftung-co/">(GmbH &#038; Co OHG</a>)</li>
</ul>
</li>
<li>Corporations
<ul>
<li><a href="https://lukinski.com/stock-corporation-ag-formation-liability-legal-form-management-taxes/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/aktiengesellschaft-ag-gruenden-haftung-rechtsform-geschaeftsfuehrung-steuern" data-id="45176">Stock corporation (AG)</a>
<ul>
<li>AG &#038; Co KGaA</li>
</ul>
</li>
<li><a href="https://lukinski.com/partnership-limited-by-shares-kgaa-formation-management-liability-co/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/kommanditgesellschaft-auf-aktien-kgaa-gruendung-geschaeftsfuehrung-haftung-co/" data-id="45249">Partnership limited by shares (KGaA)</a></li>
<li><a href="https://lukinski.com/limited-liability-company-gmbh-formation-liability-legal-form-management-taxes/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/gesellschaft-mit-beschraenkter-haftung-gmbh-gruenden-haftung-rechtsform-geschaeftsfuehrung-steuern/" data-id="45253">Limited liability company (GmbH)</a>
<ul>
<li>GmbH &#038; Co KGaA</li>
</ul>
</li>
<li>Entrepreneurial company / <a href="https://lukinski.de/unternehmergesellschaft-ug-haftungsbeschraenkt-gruendung-finanzierung-haftung-co/">UG (limited liability)</a></li>
<li>European Company / <a href="https://lukinski.de/societas-europaea-se-gruendung-recht-steuern-vorteile-co/">Societas Europaea (SE)</a>
<ul>
<li>SE &#038; Co KGaA</li>
</ul>
</li>
</ul>
</li>
<li>Other companies
<ul>
<li>Foundations / <a href="https://lukinski.de/?p=31311" data-type="post" data-origin="de" data-origin-url="https://lukinski.com/familienstiftungen-explained-german-real-estate-how-tax-tricks-guide/" data-id="31311">Family Foundations</a></li>
<li>Insurances</li>
<li>Partnerships</li>
<li>Registered associations (e. V.)</li>
<li>Registered cooperatives (e. G.)</li>
</ul>
</li>
</ul>
<h2>Taxes in Germany: List</h2>
<p>Corporation tax (KSt), income tax (ESt), capital gains tax (KapESt), turnover tax (USt), trade tax (GewSt) &#8211; who pays what? In this overview of the different types of taxes / tax forms in Germany, you will find relevant taxes for you as an individual and for your business, depending on which <a href="https://lukinski.com/legal-forms-company-enterprise-real-estate-gbr-kg-gmbh-ag-co-comparison-advantages-and-taxes/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/rechtsformen-firma-unternehmen-immobilien-gbr-kg-gmbh-ag-co-vergleich-vorteile-steuern/" data-id="39941">legal form</a> you have chosen. Also, after the tax list: How does the tax cycle work around month-end closing, year-end closing and balance sheet? A little insight for those <a href="https://lukinski.com/founding-a-company-real-estate-procedure-costs-requirements-legal-forms-7-step-checklist/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/firma-gruenden-immobilien-ablauf-kosten-voraussetzungen-rechtsformen-schritte-checkliste/" data-id="45259">starting</a> their first <a href="https://lukinski.com/founding-a-company-real-estate-procedure-costs-requirements-legal-forms-7-step-checklist/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/firma-gruenden-immobilien-ablauf-kosten-voraussetzungen-rechtsformen-schritte-checkliste/" data-id="45259">company</a>. What taxes are there? Simple explanations, definitions, <a href="https://lukinski.de/?p=30554" data-type="post" data-id="30554">tax optimization</a>, an insight into taxes.</p>
<ul>
<li><a href="https://lukinski.com/taxes-in-germany-income-tax-corporate-tax-capital-gains-tax-trade-tax-co-list/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/steuern-deutschland-einkommensteuer-koerperschaftsteuer-kapitalertragsteuer-gewerbesteuer-liste/" data-id="45145">Taxes: List</a></li>
</ul>
<p><a href="https://lukinski.com/taxes-in-germany-income-tax-corporate-tax-capital-gains-tax-trade-tax-co-list/" data-type="post" data-origin="de" data-origin-url="https://lukinski.de/steuern-deutschland-einkommensteuer-koerperschaftsteuer-kapitalertragsteuer-gewerbesteuer-liste/" data-id="45145"><img decoding="async" src="https://lukinski.de/wp-content/uploads/2021/03/buch-steuern-lernen-kostenlos-diagram-buch-bwl-berechnung-brille-firma-unternehmen-abschluss-jahresabschluss.jpg"/></a></p>
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		<title>Expressing Condolences: Empathically and Compassionately Expressing Mourning + Quotes</title>
		<link>https://lukinski.com/expressing-condolences-empathically-and-compassionately-expressing-mourning-quotes/</link>
		
		<dc:creator><![CDATA[Laura]]></dc:creator>
		<pubDate>Mon, 12 Oct 2020 10:00:41 +0000</pubDate>
				<category><![CDATA[Guide]]></category>
		<category><![CDATA[Inheritance]]></category>
		<category><![CDATA[Real estate]]></category>
		<category><![CDATA[Bargain]]></category>
		<category><![CDATA[bereavement]]></category>
		<category><![CDATA[choice of words]]></category>
		<category><![CDATA[Concept]]></category>
		<category><![CDATA[condolence]]></category>
		<category><![CDATA[condolences]]></category>
		<category><![CDATA[death]]></category>
		<category><![CDATA[deceased]]></category>
		<category><![CDATA[funeral]]></category>
		<category><![CDATA[funeral speech]]></category>
		<category><![CDATA[honor]]></category>
		<category><![CDATA[Housing exchange]]></category>
		<category><![CDATA[Ideas]]></category>
		<category><![CDATA[Living room]]></category>
		<category><![CDATA[Meaning]]></category>
		<category><![CDATA[Middle]]></category>
		<category><![CDATA[mourning]]></category>
		<category><![CDATA[mourning card]]></category>
		<category><![CDATA[mourning ribbon]]></category>
		<category><![CDATA[Owners' association]]></category>
		<category><![CDATA[Restriction on sale]]></category>
		<category><![CDATA[Spouse]]></category>
		<category><![CDATA[suggestions]]></category>
		<category><![CDATA[tactful]]></category>
		<category><![CDATA[words of condolence]]></category>
		<category><![CDATA[wreath ribbon]]></category>
		<guid isPermaLink="false">https://lukinski.de/?p=30007</guid>

					<description><![CDATA[Mourning expressions &#8211; In case of a death in the family or in the circle of friends, condolences should be expressed to the mourning family. Finding the right words is often quite difficult. They should be personal and always tactful and compassionate. The Right Words for the Expression of Sympathy: Speech to Wreath Choice Finding [&#8230;]]]></description>
										<content:encoded><![CDATA[<p>Mourning expressions &#8211; In case of a death in the family or in the circle of friends, condolences should be expressed to the mourning family. Finding the right words is often quite difficult. They should be personal and always tactful and compassionate.</p>
<h2>The Right Words for the Expression of Sympathy: Speech to Wreath Choice</h2>
<p>Finding the right words is very difficult, especially in a bereavement. No matter whether it is a funeral card, the inscription of a wreath ribbon or a funeral speech. The words should be chosen tactfully and carefully to pay the deceased the necessary honor. For those who find the choice of words difficult, we offer support and give some examples and tips for the appropriate words as a funeral service.</p>
<h3>Pay Attention to the Level of Relationship to the Deceased</h3>
<p>In order to find the right words and gestures in the case of bereavement, one should first of all be clear about the relationship one had with the deceased. It may well make a difference whether the basis of the expression of mourning was a rather business or clearly personal relationship. For example, surviving relatives do not expect profound thoughts when expressing sympathy if the deceased and the mourner had a purely business relationship. In this case, the standardized phrases (&#8220;With great dismay&#8230;&#8221;, &#8220;Deeply saddened I was&#8230;&#8221; etc.) may be used in the card text without any problems.</p>
<p>More demanding and also accompanied by the corresponding expectations of the relatives are condolences based on a previously very personal relationship with the deceased. For both sides &#8211; the immediate family of the deceased and the conductors &#8211; memories of shared experiences play a major role and influence the content and form of what is said.</p>
<p>But it can also be a great help for the conductor to find the right words and to fall back on the personal relationship with the deceased. The beginning of the conversation with the bereaved, even a speech or written condolences can help us to remember these personal encounters. Often, the right words and thoughts arise from these encounters, even without &#8220;outside&#8221; help.</p>
<p><img loading="lazy" decoding="async" class="alignnone size-full wp-image-24382" src="https://lukinski.de/wp-content/uploads/2019/06/trauerbekundung-tod-gestorben-beileid-aussprechen-trauer-mann-fenster-nachdenken-verzweifeln-haus-erbe-was-tun.jpg" alt="" width="1280" height="762" /></p>
<h2>The Introduction &#8211; Mourning and Salutation</h2>
<p>And yet: It is often the moment of mourning that is the hardest. A funeral oration can be started well with a tactful funeral proclamation, condolence or condolences. Sayings of this kind deal with the topic of mourning, death, parting or loss. They are always empathetic and encourage reflection and contemplation.</p>
<p>For the entrance into a mourning procession it is however quite alright to begin with an important sentence or thought of the deceased, which remained in good memory to the conducting person. In this way, a personal bridge is immediately built between the deceased, the immediate bereaved and the speaker.</p>
<p>In the context of the later following personal words of condolence reference can be made to this saying. Afterwards follows the address of the mourning family. If there is a personal relationship to them, they should be adressed directly with their first name. More details: <a href="https://lukinski.com/inheritance/">inheritance guide</a>. Some formulations, which are well suitable as salutation, are for example love mourning family, love mourners, love family Mayer, &#8230;</p>
<h2>The Words of Condolence &#8211; Personal Stories and Words of Condolence</h2>
<p>After the salutation, the words of condolence should follow directly. Here the topic death can be adressed directly, but also personal memories of the deceased can be mentioned. Together experienced moments, small stories or anecdotes about the life of the deceased or simply the deep expression of grief. It is important to show the mourning family that the loss was also very painful for you, but that the memories, love and experiences are much stronger than death. Make sure to remain tactful and choose your formulations wisely. It helps to make some notes about the content of the speech before you start.</p>
<h2>Stay True to Yourself</h2>
<p>Many people are tempted to pretend to be sadder, more pious, more affected by expressions of sympathy than they really are. The reason for this attitude is often that the person conducting the conduction believes that a certain mourning attitude is expected of him. But the opposite is the case: whoever has not presented himself as a particularly spiritual person in his previous relationship with the deceased and the bereaved should not suddenly appear &#8220;more papal than the pope&#8221; in his words of condolence.</p>
<p>The basic rule is: Even in the event of a bereavement and with condolences, remain authentic. The person conducting the condolence should remain true to himself and his kind. Thus, a person who is fundamentally fun-loving and who has always met the deceased with humor and lightness may also take this attitude when expressing his or her condolences. Provided that one is really serious about this lightness. As a rule, people can sense very well whether their counterpart is really serious &#8211; even in the case of bereavement.</p>
<h2>Grave and Wreath Ribbon &#8211; the Right Choice of Words</h2>
<p>In the event of a bereavement, it is common for close family members, relatives and good friends to buy a wreath in memory of the deceased. For this purpose it is not only necessary to choose the flowers and the optical picture, but also to choose an inscription of the wreath bow. It can be both sayings, which come particularly from the heart but also a sensitive last greeting. Examples are words like &#8216;We will never forget you! &#8211; Yours &#8230;&#8217; or &#8216;In silent remembrance&#8217;.</p>
<p><img loading="lazy" decoding="async" class="alignnone size-full wp-image-24384" src="https://lukinski.de/wp-content/uploads/2019/06/trauerbekundung-tod-gestorben-beileid-aussprechen-trauer-mann-wandert-gedanken-versunken-berge-erbe-haus.jpg" alt="" width="1280" height="854" /></p>
<h2>Mourning &#8211; Ideas and Suggestions for your Speech</h2>
<p>So that you are not alone in writing the funeral proclamation, we have put together some ideas and suggestions for your funeral speech to help you find your bearings. Every funeral oration should contain something personal, which is why we recommend supplementing our ideas and suggestions with personal anecdotes or stories.</p>
<h3>Beginning the Eulogy</h3>
<ul>
<li>Dear Family XY,</li>
<li>Dear Mrs. XY,</li>
<li>We express our deepest sympathy for the death of your husband.</li>
<li>I am deeply saddened and express my sincere condolences to you and your family on the death of your dear mother&#8230;</li>
<li>We have prayed, trembled and hoped with you. But now we quietly mourn with you.</li>
<li>We still cannot believe that your brother has left us forever&#8230;</li>
<li>It hurts me a lot to lose a good friend&#8230;</li>
<li>It is so unspeakably difficult to find suitable and comforting words.</li>
<li>I would like to express my sincere condolences to you for the heavy loss through the death of your wife&#8230;</li>
<li>It is so painful to lose a loved one so suddenly.</li>
<li>We share with you the painful loss that you have suffered through the death of &#8230;</li>
<li>We are all very saddened by the tragic loss of your beloved brother. Our sincere condolences as well as much strength for the difficult hours of mourning and farewell.</li>
</ul>
<h3>The Words of Condolence</h3>
<ul>
<li>We will keep her in best memory and continue her life&#8217;s work in her spirit&#8230;</li>
<li>Deeply touched, I would like to express my deepest sympathy to you.</li>
<li>All who knew her were impressed by her charisma and her helpfulness&#8230;</li>
<li>May the pain of death not overwhelm you and may the memory of our time together give you enough strength for the future.</li>
<li>He was my best friend, I will never forget him&#8230;</li>
<li>I wish you, supported by your children and grandchildren, to find enough strength to master the further path of life.</li>
<li>We loved her very much, and her cheerful nature was always an example for us&#8230;</li>
<li>I wish you a lot of strength and mutual love during this time</li>
<li>Many people will remember her with gratitude and love&#8230;</li>
<li>I hope that your grief will soon become a loving memory.</li>
</ul>
<h2>Sadness Quotes</h2>
<p>Johann Wolfgang von Goethe</p>
<blockquote><p>It is a distance that was, that we come from. It is a distance that will be that we go to.</p></blockquote>
<p>The following quotation is also from Johann Wolfgang von Goethe. Absolutely true words, which anyone who has ever mourned can understand.</p>
<blockquote><p>What you have deep in your heart,<br />
one cannot lose by death.</p></blockquote>
<p>Franz Kafka</p>
<blockquote><p>You can see the sun slowly setting and yet get a fright when it is suddenly dark.</p></blockquote>
<p>Ernest Hemingway</p>
<blockquote><p>Only a few people are really alive and those who are never die. It does not count that they are no longer there. No one you really love is ever dead.</p></blockquote>
<p>Dalai Lama</p>
<blockquote><p>Inner happiness is not dependent on material circumstances. It is rooted in our mind</p></blockquote>
<p>Confucius</p>
<blockquote><p>All worldly things are only a dream in spring. Think of death as a homecoming.</p></blockquote>
<p>Theodor Fontane</p>
<blockquote><p>Still it will be! And as the deep peace<br />
a quiet contraction now went through,<br />
there it may be that isolated<br />
the earth soul flew upwards.</p></blockquote>
<p>Thomas Mann</p>
<blockquote><p>The bonds of love are not cut with death.</p></blockquote>
<p><span style="font-size: 16px;">William Shakespeare</span></p>
<blockquote><p>We are such stuff as dreams are made on, and our little life is rounded with a sleep</p></blockquote>
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		<title>Restriction on the sale of the residential property</title>
		<link>https://lukinski.com/restriction-on-the-sale-of-the-residential-property/</link>
		
		<dc:creator><![CDATA[Laura]]></dc:creator>
		<pubDate>Tue, 22 Jan 2019 13:00:27 +0000</pubDate>
				<category><![CDATA[Law]]></category>
		<category><![CDATA[Real estate]]></category>
		<category><![CDATA[Noise]]></category>
		<category><![CDATA[Owners' association]]></category>
		<category><![CDATA[prefabricated house]]></category>
		<category><![CDATA[Prefabricated house]]></category>
		<category><![CDATA[Restriction on sale]]></category>
		<category><![CDATA[Sync and corrections by n17t01]]></category>
		<category><![CDATA[Umlauts]]></category>
		<guid isPermaLink="false">https://lukinski.de/restriction-on-the-sale-of-the-residential-property/</guid>

					<description><![CDATA[Restriction on sale &#8211; A person who owns a dwelling or part of a dwelling is entitled to sell this property. Tips: property selling. If the owner is a member of a community of owners, the members of the community have the interest that the new owner is appropriately integrated into the existing group. For [&#8230;]]]></description>
										<content:encoded><![CDATA[<p>Restriction on sale &#8211; A person who owns a dwelling or part of a dwelling is entitled to sell this property. Tips: <a href="https://lukinski.com/sell-property/">property selling</a>. If the owner is a member of a community of owners, the members of the community have the interest that the new owner is appropriately integrated into the existing group. For this reason there is a regulation in the WEG §12. In a declaration of division it may have been arranged that &#8220;a condominium owner requires the consent of other condominium owners or a third party for the sale of his condominium or partial condominium.&#8221; The purpose of this provision is to ensure that condominium associations have fewer problems with the incorporation of new owners. In most cases, a contract between an owner and a buyer is void without the consent of the condominium association.</p>
<h2>Restriction on sale at a glance: Preventing the sale of separate property</h2>
<ul>
<li>Owner of an apartment, or part of an apartment is entitled to sell property</li>
<li>If owner is a member of a community of owners, members have the desire that new owner integrates properly into the group</li>
<li>Regulation in WEG §12: In the declaration of partition it can be arranged that flat owners need the agreement of other flat owners or a third party for the sale of their property.</li>
<li>Purpose: Owners&#8217; associations have fewer problems with the integration of new owners</li>
<li>Contract between owner and buyer is in most cases invalid without the consent of the community of owners</li>
</ul>
<p>Back to the wiki: Real Estate</p>
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