Is it necessary to calculate the deadlines by weeks? Rz. 7 When calculating the time limits by weeks, it is not necessary to count the individual days (e.g. with the fingers). In these cases the calculation method of the legislator according to § 188 BGB @ is decisive. The following should be noted: The beginning of the period has influence on the calculation of the end of the period ( § 188 BGB @ ).
How to calculate the deadline?
When calculating the time limit, it should be noted that the day of the opening or notification of the time limit (under federal law) is not included. The time limit thus starts to run from the day following the notification or opening of the time limit.
What is the calculation of individual deadlines?
§ Section 189 (Calculation of individual periods) (1) Half a year shall be understood as a period of 6 months, a quarter of a year as a period of 3 months, and half a month as a period of 15 days. (2) If a term is set to one or more whole months and half a month, the 15 days shall be counted last.
When does the 4-week period begin?
On Wednesday, 01.10. the 4-week period begins to run. In the case of Section 187, paragraph 2 of the Civil Code, in accordance with Section 188, paragraph 2, the weekly period ends with the expiry of the day of the last week preceding the day which, by its designation, corresponds to the starting day of the period. Starting day of the period: Wednesday, 01.10.
How do they calculate compliance with deadlines?
To meet deadlines, it is important to accurately calculate their expiration date. Click on the graphic above to view it in full size. When calculating the deadline, note that the day of opening or notification of the deadline (under federal law) is not included.
When calculating the 10-year period, it does not count when the property or apartment was actually taken over or entered in the land register. Instead, it is solely a matter of when the contract for the purchase or sale was concluded.
When selling real estate, apartments or land for profit, pay special attention to one tax deadline: The 10-year deadline. In principle, gains from private sales transactions are taxable under Section 23 of the German Income Tax Act (EStG).
In the proceedings, the BFH now had to clarify how the 10-year period under Section 14 (1) ErbStG is determined. According to Section 14 (1) ErbStG, the value of gifts made "within ten years" to the donee is aggregated for the purpose of assessing gift tax.
The 10-year period should thus be observed in any case, especially when it comes to very large gifts at the limit of the gift allowance, which is 400,000 euros between parents and children, for example. But: When exactly does the 10-year period expire? How does the tax office count? When does the gift period end?
In the case of gifts, the 10-year period in inheritance law applies. This stipulates that all gifts made by the decedent to third parties are included in the determination of the entitlement to the compulsory portion, provided they were not made more than ten years before the inheritance. However, the decisive factor here is the transfer of ownership of the assets given away (e. g.
If a time limit is determined by months and an event is decisive for the beginning of the time limit, the time limit ends according to Section 188 (2) of the German Civil Code with the expiry of that day of the last month which corresponds by its number to the day in which the event falls. In other words, the number of the day of the event is decisive for the calculation of monthly deadlines.
If an event is decisive for the start of the period, the period ends in accordance with Section 188 (2) of the German Civil Code with the expiry of that day of the last week which corresponds by its designation to the day on which the event occurs. In plain language, this means that the day of the event is decisive for the calculation of weekly deadlines.
The beginning of the month is the first day of the month, the middle of the month is the 15th day of the month, and the end of the month is the last day of the month. She now wants to calculate when she has to pay the invoices at the latest. 1. determination of the kind of the period according to §187 BGB