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Our pedigree of excellence is based on years of hands-on knowledge in the field of gasket engineering. The areas of a vehicle that develop high temperatures call for an effective thermal shielding solution. In addition, noise protection standards are becoming more and more demanding. In its capacity as technology leader and major supplier of shielding parts, ElringKlinger always has the right solution to meet any challenge within these areas.

We develop sophisticated shielding solutions designed to help bring vehicles in line with increasingly stringent legal requirements worldwide. The management of temperatures in modern vehicles is becoming increasingly complex. Tightly packed components, engine encapsulation, minimal cooling air flows, catalytic converter technology and exhaust gas turbochargers result in high temperatures in the engine compartment, across the exhaust system and within the area of the underbody.

At the same time, there are a growing number of temperature-sensitive components that have to be protected from heat. The demands on shielding technology have been increasing along with the number of applications. Thermal and acoustic shielding systems help engine and exhaust systems to function safely and reliably. In the process, they also contribute to enhanced driving comfort and environmental protection. The requirements made of modern motor vehicles are becoming more and more demanding. Long gone are the days when all that mattered were emissions, fuel consumption and preservation of resources.

Today, regulations governing traffic and ride noise, for instance, are equally stringent. In fact, EU committees are currently discussing significant reductions in noise thresholds for new cars — to become mandatory as of The challenge for manufacturers and suppliers lies not only in reducing noise around the vehicle but also in the interior. The focus is on space-saving, lightweight and multifunctional shielding systems that can be seamlessly integrated into the vehicle design. The emphasis is on minimizing vibration noise from large components and suppressing intrinsic noise.

Industry requirements regarding functionality, safety, stability, environmental compatibility, design and comfort are exacting. With its comprehensive expertise in materials, processes and fabrication, ElringKlinger is in a position to meet this challenge. Drawing on many years of experience, we offer lightweight components for drive train and car body. The first lightweight plastic component went into serial production at ElringKlinger at the end of the s.

Today, we are producing around 10 million units a year — and this volume is set to grow. Modern vehicles have to meet very exacting requirements with regard to functionality, safety, stability, environmental compatibility, design and comfort. By systematically exploiting our comprehensive expertise in materials, processes and fabrication, we can also offer customized lightweight components for vehicle bodies. These include cockpit cross-car beams and front-end carriers made of polymer-metal hybrids, engine and transmission mounts in glass-fiber-reinforced thermoplastics and structural components based on organo sheet technology.

The automotive industry is entering a new era, where energy and energy efficiency are taking center stage. Cost-conscious and environmentally aware consumers are calling for vehicles with lower fuel consumption and fewer emissions. Around the globe, exhaust gas standards to reduce CO 2 emissions are becoming increasingly stringent, while there is a visible shift towards using electric cars in cities and densely populated areas. In common with its other products, ElringKlinger is also offering reliability from a single source in the e-mobility sector, from initial idea through design and prototype construction, testing and validation to volume production.

An efficient energy storage system is regarded as the key technology in efforts to develop a viable electric car. The goal is to achieve maximum output and charging capacity as well as absolutely reliable power supply. And, of course, it has to weigh as little as possible. ElringKlinger is actively shaping the automotive technology of the future.

Since early we have been producing high-performance cell contact systems in cost-efficient series production. We are also pressing ahead with the development of other commercially viable components for lithium-ion batteries and are constantly optimizing our processes as we move forward.

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Choice of material, design and bonding of the components are being tailored specifically to the requirements of our customers. Industry experts are unanimous in their verdict that alongside battery technology the polymer electrolyte membrane fuel cell PEMFC marks a breakthrough in e-mobility. Provided that pure hydrogen is available, PEM fuel cell technology can be deployed effectively in all those areas of application in which low consumption and zero emission levels are an essential requirement. Boasting a range of company-developed fuel cell products, ElringKlinger offers innovative solutions tailored specifically to the challenges associated with stricter emission standards for conventional combustion engines and limited driving range in battery-powered vehicles.

At present, we are focusing on applications that are not dependent on the widespread supply of hydrogen. The emphasis here is on parts commonality and the integration of specific functions to deliver a thoroughly streamlined total cost of ownership. We are able to supply automotive OEMs with an extensive range of components as well as premium-quality PEM fuel cell stacks — on request even with fully integrated system functionality.

By providing innovative end-to-end solutions that encompass everything from in-house development through to manufacture, we aim to assist our customers in their pursuit of business excellence. The success of the Elring spare parts brand is a testament to our innovatory prowess and expertise within the automotive original equipment market. We offer an extensive, market-focused range of gaskets, gasket sets and service parts for passenger cars and commercial vehicles — available in over countries.

The Elring brand is synonymous with professional servicing of engines, transmissions, exhaust systems and auxiliary units. Our subsidiary Hug Engineering AG offers efficient solutions and customized concepts for exhaust gas purification. This primarily includes development, engineering, production and distribution of complete exhaust gas purification systems for catalytic exhaust aftertreatment of mobile and stationary combustion engines. All the expertise you need — from a single source. Our diesel particulate filters, combined with CleanCoat TM coating material for soot reduction, are used predominantly in commercial and off-road vehicles.

In view of increasingly stringent exhaust gas emission standards worldwide, we are also set for growth in this area. For more information please refer to the website of Hug Engineering AG. Climate change and public debate surrounding CO 2 emissions are finally beginning to have an impact: the world of power generation and mobility is evolving.

The concept of centralized energy supply is giving way to a more decentralized approach that has also seen the emergence of so-called smart grids. Conventional large-scale power stations are being replaced by small, highly efficient combined heat and power generation units CHP in combination with renewable sources of energy. Service stations will soon also include battery recharging bays and hydrogen dispensers. ElringKlinger has been avidly embracing this culture of change.

Alongside components for lithium-ion batteries, we also develop and produce fuel cells for a wide range of applications. SOFCs are capable of running on logistically available fuels that are based on hydrocarbons, such as biogas. PEMFC, meanwhile, is perfect where hydrogen is available as an energy source. In combination, these two technologies cover the largest possible field of applications. We are a fully fledged partner to our customers, covering every aspect from prototyping through to serial production. The tailor-made gaskets and components developed by our subsidiary ElringKlinger Kunststofftechnik GmbH are used in a wide range of industrial applications such as chemical and equipment engineering, medical and laboratory technology, mechanical engineering and food technology.

For greater efficiency and better performance even in the toughest conditions. For further information, please visit the website of ElringKlinger Engineered Plastics external link. The draft circular released by the Federal Ministry of Finance aims to clarify some of these questions. Dual consolidated loss rules apply only in the case of a loss at the consolidated group level, not at the entity level. From this date on, a permanent use of temporary workers will no longer be possible. What is the essence of the draft Transparent Remuneration Law and what should employers consider already now?

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Provision of Mutual Legal Assistance in foreign bribery offences, examined within the framework of German — Turkish relations. Redemption of shares in a German GmbH: drop-in registered letter fulfills the formal requirements of a registered letter according to sec. The German Federal Ministry of Finance recently published a discussion paper on the amendment of the Decree on the type, content and extent of the transfer pricing documentation.

VAT Group — organizational integration can exist even if the management boards of the controlling and the affiliated companies are not identical. Missing participation of Representative Body for Severely Disabled Employees before notice of dismissal is given makes dismissal invalid.

Limit would apply to royalty payments made to recipients benefiting from non-nexus-based, low-taxed IP Regime. There are many small changes, which should be noticed. Supplies via call-off-stock can be zero rated intra-community supplies if certain conditions are fulfilled. Taxpayers would be subject to increased duties to cooperate, and financial institutions would be subject to increased disclosure requirements. The State Labor Court of Rheinland-Pfalz had to decide on the consequences arising from a secret recording of a staff appraisal by using a smartphone.

Limit would apply to royalty payments made to recipients benefiting from non-nexus-based, low-taxed IP regime. CbC and master file reporting requirements and additional relief from general change-in-ownership rule introduced. The IPT is economically paid by the insured party, but the actual payment to the tax authority is usually made by the insurance company. Even where a monopsony demand monopoly of the Public Authorities is given, there is room for establishing a market price within the meaning of public price law.

If due date is more than two years after the supply, the installment may be treated as a bad debt so that full VAT liability would arise only after payment is received. Deduction of extra hours in case of an exemption from the work duties during dismissal notice period remains unaffected by later inability to work.

The extraordinary information right of the limited partner is to be differentiated from the right to review the annual financial statement and can also serve to verify the business activities of the general partner. It is targeting hybrid mismatches with third countries and would require Member States to enact domestic legislation by 31 December at the latest.

The Brexit will affect cross-border restructurings relating to the UK — we show you the changes you can expect. A sham contract for work between lender and hirer does not necessarily lead to an invalid temporary personnel leasing. Continuation of same business operations would allow use of NOL carryforwards after a harmful change-in-ownership.


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Contingent liability of shareholders according to the BGH rulings dated 24 January and 10 May - Contingent liability of shareholders for compensation payments to exiting shareholder. Treaty override provisions apply to treaties that entered into force after the treaty override provisions were introduced. The differing VAT treatment applied by the German tax authorities to mandatory rebates to private and public health insurers may not be in line with the EU Charter of Fundamental Rights. Changes to sec. The subscriber of a share capital increase has a right of rescission in case the capital measure is not executed within a reasonable period.

On June 23, , the majority of British voters decided to leave the EU, however this will not happen immediately. In the next few months and probably years negotiations will take place between the EU and Great Britain on their relationship after the exit.

10,000 employees. 44 locations around the globe.

During this negotiation period, companies should keep an eye on the related fiscal and legal issues. An upstream merger does not fulfill all of the criteria of a disposal due to lack of consideration from the perspective of the transferring entity. Voluntary disclosure protecting corporate bodies against criminal prosecution and enterprises against regulatory fines.

The director of a UK Limited can also be liable for payments made after insolvency pursuant to Sec. The existence of a Tax CMS can affect whether a taxpayer can be charged for willful or grossly negligent failure to comply.

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Transfer of co-ownership shares in goods may be considered a supply of goods potentially qualifying for the VAT exemption for intra-community supplies. An active holding company generally can recover input VAT and partnerships may be a controlled company in a VAT group. Submission of scanned invoice copies is sufficient for input VAT refund under the special refund procedure for EU residents.


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BMF clarifies conditions for input VAT refund from invoices for intra-community supplies or export supplies. Nontaxable persons may not participate in such a group as controlling entity. The MOF has published a draft of new transparency rules for the energy and electricity tax, as well as changes to the energy and electricity tax ordinance. This year we miss the highlight of changes in the area of the wage tax and the social security right.

A huge number of smaller changes should be noted. In this article, you will find the most important changes you need to know for the current wage tax billing. Determination of the parties of a supply of assets for leasing purposes depends on the contractual agreements. Split transport transactions can be treated as direct supplies to the final destination provided that the customer is already identified at the commencement of the shipment.

Intragroup restructuring may constitute an important reason for terminating tax consolidation before the end of the minimum five-year period. The place of supply for VAT purposes might be in Germany in the case of imports of small consignments, even if the supplier acts on behalf of the final customer.

The court has ruled that the German invoicing regulations in case of triangular supplies exceed the requirements in the EU VAT directive. The CJEU has ruled that the VAT exemption for the supply of fuel to seagoing vessels may be applied to intermediaries for supplies made before the last stage of the supply chain. BMF clarifies that refund of incorrectly charged VAT by the tax authorities requires the repayment of the amount to the recipient. A new circular clarifies and confirms the MOF position on the treatment of atypical silent partnerships under the tax consolidation rules.

As from January 1, , the Intrastat reporting threshold for arrivals will be increased from EUR , to EUR ,; the threshold for dispatches will remain unchanged. The guidance limited application to situations where full payment is received significantly later than the date of the supply to security held within the construction industry.

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Input VAT incurred by a holding company on the acquisition of shareholdings in subsidiaries should be fully recoverable provided the holding actively manages the subsidiaries and makes no exempt supplies. Kirchensteuer OR katholische Suche Kirche. Please enter a key word or multiple key words. German Tax and Legal News. Potential Brexit consequences you need to be aware of The Brexit will affect cross-border restructurings relating to the UK — we show you the changes you can expect.

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