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|Part of a series on
|An aspect of fiscal policy
Taxes in Germany are levied by the federal government, the states (Länder) as well as the municipalities (Städte/Gemeinden). Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant.
The legal basis for taxation is established in the German Constitution (Grundgesetz), which lays out the basic principles governing tax law. Most taxation is decided by the federal government and the states together, some are allocated solely at the federal level (e.g., customs), some are allocated to the states (excise taxes), and districts and municipalities may enact their own tax laws. Notwithstanding the division of tax law jurisdiction, in practice, 95% of all taxes are imposed at the federal level.
At the federal level, the government receives tax revenues from residents in the form of individual income tax, property sales taxes, and capital gains. The amount of federal tax liability may be reduced by various deductions, and mitigated by various allowances for children. Some non-residents are liable in Germany if they have certain types of income there. Generally, public and private corporations are liable for taxes in Germany, with certain exemptions such as charitable foundations and religious institutions. Products and services generated in Germany are subject to value-added tax (VAT) under EU rules, with certain exemptions. Other types of tax revenue include real property transfers, inheritance and gift taxes, capital gains, aviation, and motor vehicle taxes.
The German word for tax is Steuer which originates from the Old High German noun stiura meaning 'support'.[1]
The general definition of the term "tax" is contained in the first sentence of paragraph 3(1) of the Tax Code: "Taxes are monetary payments that do not constitute consideration for a particular service and are imposed by a public authority for the purpose of generating revenue on all those who meet the criteria to which the law attaches the obligation to pay; the generation of revenue may be an ancillary purpose."[2]
The Grundgesetz (lit. 'Basic Law') is the common term for the German Constitution in German, known in full as the Grundgesetz für die Bundesrepublik Deutschland, or 'Basic Law for the Federal Republic of Germany'.
General legal or administrative jurisdictions in Germany fall roughly into four levels: federal (Bund), state (Land, plural Länder), district (Kreis, plural Kreise), and municipality (Gemeinde, plural Gemeinden), and tax authority follows this same pattern, although it is concentrated chiefly at the federal and state level.
The fiscal administration (Finanzverwaltung), also known as tax administration: Steuerverwaltung) in Germany is the part of public administration which is responsible for the determination and collection of taxes. The Federal Central Tax Office (Bundeszentralamt für Steuern, or BZSt) is the federal agency responsible for administering certain sections of the country's tax code. It was spun off from the Federal Ministry of Finance in 2006.[2]
The German Constitution lays down the principles governing taxation in the following articles:
When calculating the tax liability, the taxpayer may claim tax-reducing personal characteristics, e.g. special expenses, extraordinary burdens. The ability-to-pay principle includes vertical tax equity, which means that everyone should be taxed according to their ability to pay. Everyone should bear the tax burden to the extent that they are able to do so. This is also the reason for progressive taxation.
Tax equity intends the vertical and horizontal tax equity. Horizontal tax equity implies that taxpayers with the same level of income should be taxed equally.
Vertical tax equity implies that taxpayers with different incomes should be taxed according to their ability to pay.[3]
The right to decide on taxes is subdivided:
So even if Germany is a federal state, 95% of all taxes are imposed on a federal level. The income of these taxes is allocated by the federation and the states as following (Constitution, Art. 106):
Most of the revenue is earned by income tax and VAT. The revenues of these taxes are distributed between the federation and the states by quota. The municipalities receive a part of the income of the states. In addition, there is a compensation between rich and poor states (Constitution, Art. 107).
Germany's fiscal administration is divided into federal tax authorities and state tax authorities. The local tax offices (Finanzamt, plural Finanzämter) belong to the latter. They administer the "shared taxes" for the federation and the states and process the tax returns. The number of tax offices in Germany totals around 650.
As a result of discussions in 2006 and 2009 between federation and states (the so-called FöderalismusreformBundeszentralamt für Steuern, or BZSt) which is also competent authority for certain applications of tax refund from abroad. Since 2009, the BZSt allocates an identification number for tax purposes to every taxable person.), the Federation also administers some taxes. The competent authority is the Federal Central Tax Office (
There is normally at least one finance court in every state (Berlin and Brandenburg share a court, in Cottbus). Appeal instance is the Federal Finance Court of Germany (Bundesfinanzhof) in Munich.
The common rules and procedures applying to all taxes are contained in the fiscal code (Abgabenordnung) as so-called general tax law. The individual tax laws regulate in which case tax is incurred.
The German Fiscal Code (Abgabenordnung, AO) is divided into nine parts, which essentially reflect the chronological sequence of the taxation procedure. The introductory provisions explain the basic tax concepts that apply to all taxes.
From 2009 onward, every German resident receives a personal tax identification number. In the coming years,[when?] businesses will be receiving a business identification number. The competent authority is the Federal Central Tax Office (Bundeszentralamt für Steuern).[3]
In 2014, German tax revenue totaled €593 billion.[4]
Federal, state and local tax revenues (excluding municipal taxes) increased by a total of 11.5 percent to EUR 761.0 billion in fiscal year 2021 compared with fiscal year 2020. This exceptionally strong growth was due to the pandemic-related decline in the previous year.
Community taxes made up the largest share of the total at EUR 626.0 billion, or 82.3 percent. Compared with the previous year, they increased by 15.0 percent or EUR 81.8 billion. The main contributors were taxes on sales (+31.3 billion euros) and income- and profit-related tax types such as corporate income tax (+17.9 billion euros), assessed income tax (+13.4 billion euros) and payroll tax (+9.1 billion euros).[4]
Tax revenue is distributed to Germany's three levels of government: the federation, the states, and the municipalities. All of these are jointly entitled to the most important types of tax (i.e., value-added tax and income tax). For this reason, these taxes are also known as shared taxes. Tax revenue is distributed proportionately using a formula prescribed in the German Constitution.
Individuals who are residents in Germany or have their normal place of abode there have full income tax liability. This type of tax liability is known as unlimited tax liability and is based on the definition of habitual residence. A person is resident where he or she stays under circumstances that indicate that he or she is staying at that place or in that area on more than a temporary basis. Habitual residence within the scope of the Tax Act shall always be deemed to be a continuous stay of more than six months from the beginning; short-term interruptions shall not be taken into consideration. This is clarified in paragraph 9 of the Tax Code.
All the income earned by these persons both at home and abroad is subject to German tax (principle of world income). The principle of world income indicates that the taxpayer's taxation extends to all their world income, regardless of where the income was earned. The principle is stated in the Income Tax Guidelines (EStR). The Income Tax Guidelines (EStR) are not binding on the taxpayer, but only on the tax authorities.
Persons who neither have a residence in Germany nor stay in Germany for more than 183 days, but who receive certain domestic income pursuant to Section 49 income tax law (EStG), have limited income tax liability subject to Section 1 (4) income tax law (EStG).
For the purposes of charging income tax in Germany, earnings are divided into seven different types of income. A distinction is made between:
If a taxpayer's income does not fall into any of these categories, then it is not subject to income tax. This includes winnings at a lottery, for example.
The rate of income tax in Germany ranges from 0% to 45%. The German income tax is a progressive tax, which means that the average tax rate (i.e., the ratio of tax and taxable income) increases monotonically with increasing taxable income. Moreover, the German taxation system warrants that an increase in taxable income never results in a decrease of the net income after taxation. The latter property is due to the fact that the marginal tax rate (i.e., the tax paid on one euro additional taxable income) is always below 100%. The marginal tax rate brackets and the resulting average tax rate of the income tax are depicted in the graph to the right; in the 14-24% and 24-42% brackets, the rate increases linearly with income within the bracket. The tax liability of married couples who file jointly is assessed on half their total income, and the result from applying the tax tariff is multiplied by two afterwards. Due to the progressive tax schedule, this always more favorable than taxing each spouse separately. This splitting advantage increases with the income difference between both spouses.
The assessment basis for income tax is the taxable income. The calculations are governed by the income tax scale. Every year, an income tax table is compiled that shows employees the amount of income tax deducted briefly. This is regulated in §32a EStG (Income Tax Act).
There is a distinction between the wage tax and the income tax in German income tax legislation. The wage tax is a collection form of the income tax.
The wage tax is levied for all employees. As soon as further income is added or income from a self-employed activity is present, one speaks of income tax. This is due to the different designations "wage" for employees and "income" for all other income.
Income tax comprises a total of seven types of income, including salaries and income from freelance and self-employed activities. Wage tax and capital gains tax are therefore not independent types of tax, but collection forms of income tax.
One additional fact about the income tax system in Germany is that it is assessed on the net income of an individual or married couple, which includes a deduction for the social security contributions they pay. In 2019, this averages somewhere around 19.7% of personal income. So, in reality, the marginal tax rates displayed below only apply to ~80.3% of the income of an individual up to 55,960 euros. This in turn decreases the income tax liability for the average employee by around 4%, although it still is possible to pay an effective rate of nearly 45% if one's income is high enough.
Finally, there is a tax refund that averages around 1000 euros. As an employee, you can declare income-related expenses in your tax declaration. These are "expenses incurred to acquire, secure and maintain income" (Section 9 (1) sentence 1 of the German Income Tax Act, EStG). These include "all expenses caused by the occupation" (R 9.1 para. 1 sentence 1 Wage Tax Guidelines, LStR). This means that expenses incurred due to a profession can be claimed in the tax return. Specifically, these can be the following expenses, among others: work equipment, job application costs, costs for work and official clothing (if this is typical work clothing e.g. doctor's coat, safety shoes or uniforms), contributions to professional associations, account management fees and expenses for travel between home and the first place of work. The employee lump sum is only available for income from non-self-employment. It cannot therefore be applied to income from self-employment, renting or leasing.
|Income Over (Single)
|Income Over (Married)
|Marginal Rate Range
|Effective Rate
|0% - 2.25%
|2.25% - 14.56%
|14.56% - 26.61%
|26.61% - 44.99%
|Income Over (Single)
|Income Over (Married)
|Marginal Rate Range
|Effective Rate
|0% - 2.25%
|2.25% - 14.56%
|14.56% - 26.61%
|26.61% - 44.99%
|Income Over (Single)
|Income Over (Married)
|Marginal Rate Range
|Effective Rate
|0% - 2.25%
|2.25% - 14.56%
|14.56% - 26.61%
|26.61% - 44.99%
On top of income tax, the so-called solidarity surcharge (Solidaritätszuschlag or Soli) is levied at a rate of 5.5% of the income tax for higher incomes. The solidarity surcharge was introduced in 1991 and, since 1995, has been justified with the additional costs of the German reunification. These include the debts and pension obligations of the East German government, as well as the costs of upgrading infrastructure and environmental remediation in the new states of Germany. Since 2021 the solidarity surcharge has been scaled back considerably. From January 2021 onwards, up to €16,956 (€33,912 for married couples) annual income tax, no solidarity surcharge is levied (previously: €972/€1,944). This means up to a yearly income of €62,127 (€124,255 for married couples) no surcharge is levied.
Above this threshold, the solidarity surcharge rate averages at 5.5%.
For example, if €10,000 income tax result from a certain annual taxable income, a solidarity surcharge of €550 will be levied on top. As a result, the tax payer owes the taxation office €10,550.
The solidarity surcharge was introduced as a supplementary tax to income tax and corporate income tax and must in principle be paid by all employed persons.
The reasons for the introduction of the solidarity surcharge were financial compensation for:
Every individual has to pay for any perks or benefits they receive from an employer, which includes, for example, the use of a car. This applies to private car usage too if the car is owned by a company or a self-employed individual. In the case of cars, this is based on either a log-book method or a flat-rate method, which depends on the gross-list-price of a car rounded down to the next 100 EUR. This means the original list-price without any reduction or discount at the time of first original use, whether or not the car is used or some years old. VAT and every extra features (e.g. GPS, leather seats etc.) need to be included. Tax is paid on one per cent of this basis as the taxable amount every month.
Example: Gross-list-price: 45,000 EUR Additional taxable income: 450 EUR each month (e.g. 30% tax rate causes 125 EUR tax payable)
Tax on income from employed work and tax on capital income are both retained by being deducted at source (pay-as-you-earn tax, wages tax, or withholding tax). Here, an amount of tax is retained directly by the employer or by the bank before the earnings are paid out.
The taxation at source for employment income will be carried out based in taxation classes based on the personal status. The tax classes essentially differ by the exemption threshold that is applied. Married couples face a decision of opting for a combination of classes III/V or IV/IV. In the former case, the spouse with higher earnings receives the twice the basic exemption rate, while the second earner is taxed at very low earnings. In the latter case, both spouses are taxed based on the standard exemption rate. The choice of tax classes only matters for the withholding tax and hence for the income that is immediately at disposal. After the income tax assessment, which happens a few months after the tax year has ended, the tax rebate is not affected by the choice of tax class. Beyond, employers are also liable to deduct the contributions to the social security system at source.
Taxation classes (tax groups, Lohnsteuerklasse aka Steuerklassen)
The taxation at source for capital income will be done with a flat tax rate of 25% (add solidarity surcharge of 5.5% of the amount of tax and, if applicable, church tax).
German income tax law allows a considerable number of taxpayer's costs to be deducted from income when computing taxable income. This applies in particular to costs immediately related to earnings. Apart from this, other costs are also deductible, e.g., certain insurance payments, costs incurred by sickness, costs for home help, and maintenance payments. In addition to the possibility of deducting costs, there are also numerous allowances and lump-sum amounts which reduce taxable income, e.g., an allowance for capital earnings currently at €801 (€1,602 for married couples) and a lump sum of €1000 (earnings in 2011 or onwards) is deducted from income from employed work. Expenditure on child support and on children's vocational training is taken into account with a special tax allowance, with allowances for costs expended on child supervision, education and training, and with child benefit payments.
The obligation to file an income tax return does not apply to everybody. For example, single assessed tax payers who exclusively earn income subject to withholding tax are exempt from this obligation, because their tax debt is deemed to be at least settled by the withholding tax. Nevertheless, any person having full tax liability is allowed to file a tax return, taking into account the tax already withheld at the source and possible deductions. In many cases, this may result in a tax refund.
Married couples can apply for joint assessment to be taxed at a more favourable rate. In this case, they must file the annual tax return as it is possible that the tax paid through withholding tax was not sufficient.
Individuals who are neither resident of Germany nor have their normal place of abode there are only liable to pay tax in Germany if they earn income there which has a close domestic (German) context. This includes in particular income from real estate in Germany or from a permanent establishment in Germany.
Every non-resident German property owner is subject to a personal levy on income derived from their German property. Non-resident real estate investors are also obliged to file a German property tax return each year.[6]
In order to be considered a resident in Germany, an individual must spend over 183 days in the country during a two-year period. It is important to note that German real estate owners are liable for taxation regardless of their tax residency status.
See also: International taxation
Germany has reached tax treaties with about 90 countries to avoid double taxation. These agreements fall under public international law and aim to avoid both double taxation and double non-taxation of individuals and companies. The basic structure of the double taxation agreements which Germany has signed follows the Model Tax Convention drawn up by the OECD.
In addition to the double taxation agreements in the field of income and wealth taxes, there are special double taxation agreements in the field of inheritance and gift taxes and motor vehicle tax, as well as agreements in the field of legal and administrative assistance and the exchange of information. In particular, the exchange of information between tax authorities is an important element in detecting and combating tax evasion and avoidance and in enabling accurate taxation.[5]
Employment income earned in Germany is subject to different insurance contributions covering health, pension, nursing and unemployment insurance. Contributions are levied as a percent of income until a certain ceiling shared equally between employee and employer. Table of contributions for 2018:[7]
|Insurance policy
|Yearly ceiling
|Employer %
|Employee %
|Pension Insurance
|West: 78,000.00 €/ East: 69,600.00 €
|Unemployment Insurance
|West: 78,000.00 €/ East: 69,600.00 €
|Nursing Insurance
|53,100.00 €
|Health Insurance
|53,100.00 €
|Additional employee contribution depending on health insurance company
|up to 0.9%
see also Payroll tax/section Germany
Corporation tax is charged first and foremost on corporate enterprises, in particular public and private limited companies, as well as other corporations such as e.g. cooperatives, associations and foundations. Sole proprietorships and partnerships are not subject to corporation tax: profits earned by these set-ups are attributed to their individual partners and then taxed in the context of their personal income tax bills.
Corporations domiciled or managed in Germany are deemed to have full corporation tax liability. This means that their domestic and foreign earnings are all taxable in Germany. Some corporate enterprises are exempted from corporation tax, e.g. charitable foundations, Church institutions, and sports clubs.
As of 1 January 2008, Germany's corporation tax rate is 15%. Counting both the solidarity surcharge (5.5% of corporation tax) and trade tax (averaging 14% as of 2008), tax on corporations in Germany is just below 30%.
The assessment base for the corporation tax charged is the revenue which the corporate enterprise has earned during the calendar year. Taxable profits are determined using the result posted in the annual accounts (balance sheet and Income statement) drawn up under the Commercial Code. What is deemed income under tax law sometimes diverges from the way earnings are determined under commercial law, in which case tax law provisions prevail.
When dividends are paid to an individual person, capital yield tax at a rate of 25% is charged. Since 1 January 2009, this tax is final for individuals who are residents of Germany. Solidarity surcharge is also imposed on capital yields tax.
When dividends are paid to an enterprise with full corporation tax liability, the recipient business is largely exempted from paying tax on these revenues. In its tax assessment, merely 5% of the dividends are added to profits as non-deductible operating expenses. The same applies if a taxable corporate enterprise sells shares in another company.
Deducting tax from dividends paid by a subsidiary with full tax liability to a foreign parent domiciled in the EU is waived on certain conditions, e.g., the parent company has to have a direct holding in the subsidiary of at least 15%.
Under German tax law, separate companies may be treated as integrated fiscal units for tax purposes (Organschaft). In an integrated fiscal unit, a legally independent company (the controlled company) agrees under a profit and loss pooling agreement to become dependent on another business (the controlling company) in financial, economic and organisational terms. The controlled company undertakes to pay over its entire profits to the controlling company. Another requirement is that the controlling company has to hold the majority of voting rights in the controlled company.
In tax terms, recognition of a fiscal unit means that the income of the controlled company is allocated to the controlling company. This provides an opportunity to balance profits and losses within the integrated fiscal unit.
Entrepreneurs engaging in business operations are subject to trade tax (Gewerbesteuer) as well as income tax/corporation tax. In contrast to the latter, trade tax is charged by the local authorities or municipalities, who are entitled to the entire amount. The rate levied is fixed by each local authority separately within the range of rates prescribed by the central government. As from 1 January 2008, the rate averages 14% of profits subject to trade tax.
The business entity has to file the trade tax return with the tax office, like its other tax returns. Taking any allowances into account, the local tax office (Finanzamt) calculates the trade earnings and then gives the applicable figure for a trade tax assessment to the local authority collecting the tax. The underlying profit base, as well as the book-tax differences for the local trade tax jurisdictions, may differ from that used for the corporation tax. On the basis of the collecting rate (Hebesatz) in force in its area, the local authority calculates the trade tax payable.
One-man businesses and members of a partnership may deduct a large portion of trade tax from their personal income tax bill.
As from 1 January 2008, corporate entities may no longer deduct trade tax from their taxable profits.
Municipalities levy a tax on real property (Grundsteuern). The tax rates vary because they depend on the decision of the local parliament. The tax is payable every quarter. In 2018, the German Constitutional Court ruled the current property tax as not in line with the constitution. This is because properties are taxed based on their value from the early 1960s (1930s in East Germany), violating the horizontal equity principle.
Transfers of real property are taxable (Grunderwerbsteuer). The vendee and the vendor are common debtors of the tax. In general the vendee has to pay the tax. The tax rate is defined by the individual states. In general the tax rate is 3.5%, but all states except Bavaria and Saxony have increased it since 2011. Most states now have a tax rate of 4.5% or 5%; the highest are North Rhine-Westphalia, Saarland and Schleswig-Holstein with 6.5%.
Real estate investors are also impacted by the speculation tax (Spekulationssteuer). This tax applies to gains generated on real estate investments, if sold less than ten years after purchase. Depreciation deductions of prior years are added to the sales price of the home, to derive a higher taxable gain.[8]
Vendor profit from real estate sales in Germany is considered capital gains if the real estate has been held for less than ten years.[9]
A single law regulates both inheritance tax and gift tax, requiring the payment of rates from 7% to 50% both on transfers following death and on gifts among the living. In contrast to the U.S. estate tax, the inheritance and gift tax is paid by the recipient of the transfer. The tax rates depend on the amount and on the relationship between donor and recipient. There are also substantial exemption rates, amounting to €500,000 for transfers between married partners and €400,000 for transfers to own (step-)children. Deductions as high as 100% apply to cases such as family houses and the possessions of entrepreneurs.
In Germany there is no special capital gains tax. Only under certain conditions gains from private disposal may be taxed. Since 1 January 2009 Germany levies a final tax (Abgeltungsteuer) amounting to 25% plus 5.5% solidarity surcharge. This may take effect like a capital gains tax for resident persons e.g. disposal of shares. The Abgeltungsteuer replaces the earlier half revenue procedure that had been in effect in Germany since 2001.
As a matter of principle, all services and products generated in Germany by a business entity are subject to value-added tax (VAT). The German VAT is part of the European Union value added tax system.
Certain goods and services are exempted from value-added tax by law; this applies for German and foreign businesses alike.
For example, the following are exempted from German value-added tax:
The rate of value-added tax rate generally in force in Germany is 19%.[11] A reduced tax rate of 7% applies e.g. on sales of certain foods, books and magazines and transports.
Due to COVID-19, the government accepted a lowering to 16% (reduced: 5%) from 1 July 2020 until 31 December 2020 for the rates.[12] The overall intended effect of the reduction, stimulating the economy, was marginal[citation needed][13] and further diminished by the costs of adjusting prices (which not all businesses did), changing sales and billing systems, and doing that twice in such a short time.
Within ten days of the end of each calendar quarter, the business entity has to send the tax office an advance return in which it has to give its own computation of the tax for the preceding calendar quarter. The amount payable is the value-added tax it has invoiced, minus any amounts of deductible input tax. Deductible input tax is the value-added tax which the entrepreneur has been charged by other business entities.
The amount thus calculated has to be paid to the tax office through an advance. This means that the amount due must be paid in full before the next fiscal quarter. Larger businesses have to file the advance return every month. For entrepreneurs who have only just taken up professional or commercial operations, the monthly reporting period likewise applies during the first calendar year and in the year after that.
At the end of the calendar year, the entrepreneur has to file an annual tax return in which it has again calculated the tax.
Entrepreneurs whose turnover (plus the value-added tax on it) has not exceeded EUR 17,500 in the preceding calendar year and is not expected to exceed EUR 50,000 in the current year (small enterprises), do not need to pay value-added tax. However, these small enterprises are not allowed to deduct the input tax they have been billed.
Main article: German air passenger taxes
Starting 1 January 2011, all passenger flights departing from Germany are subject to the aviation tax. The amount of tax to be paid depends on the distance to the final destination. Flights to a destination up to 2,500 km away will incur a tax of €8 per passenger. The amount increases to €25 for distances of up to 6,000 km and €45 for distances beyond this. The distance taken into account is that for the entire journey as booked. For flights involving a transfer or short stopover, this means that the tax only becomes chargeable on the initial departure.
A tax is imposed on the owners of motor vehicles. It is levied depending on the type of vehicle (car, motorcycle, commercial truck, trailer, motorhome, etc.). The tax is due annually after the registration of the vehicle.
With cars, the tax is different for gasoline and diesel engines. Diesel powered cars are taxed higher. The tax amount also depends on the emissions class (Euro 1 – Euro 6), whether a diesel car has a soot particle filter, and the initial date of vehicle registration.
|Initial registration
|Taxation based on
|Tax free CO2 threshold
|– 30 June 2009
|displacement in cc
|1 July 2009 – 31 December 2011
|displacement in cc + CO2 emission
|1 January 2012 – 31 December 2013
|displacement in cc + CO2 emission
|1 January 2014 –
|displacement in cc + CO2 emission
Purely electric vehicles are exempt from taxes for at least five years after initial registration.[14]
Existing depreciations e.g. for certain private housekeeping expenses and for small and medium-sized enterprises have been enhanced. A declining depreciation for movable assets has been reintroduced for two years (2009–2010). Businesses are allowed to carry back losses and to claim refund of paid corporation/income tax. As a result, they get liquidity improvement. From 2010-01-01 on the VAT tax rate concerning hotel accommodation is reduced from 19% to 7%.


text:
General Clerk
Company: ProMedica Senior Care
Location: Kingston
Posted on: January 25, 2023
Job Description:
ProMedica Senior Care, formerly HCR ManorCare, provides a range of services, including skilled nursing care, assisted living, post-acute medical and rehabilitation care, hospice care, home health care and rehabilitation therapy.
The General Clerk will perform a variety of routine clerical tasks in support of the business office.
In return for your expertise, you'll enjoy excellent training, industry-leading benefits and unlimited opportunities to learn and grow. Be a part of the team leading the nation in healthcare.
476 - ProMedica Skilled Nursing and Rehabilitation - Lynnwood, WA
476 - ProMedica Skilled Nursing and Rehabilitation - Lynnwood, WA
Educational Requirements
High School Diploma, preferred.
Position Requirements
Business Office Experience Preferred.
Keywords: ProMedica Senior Care, Seattle , General Clerk, Other , Kingston, Washington
here to apply!

subset: commoncrawl


text:
I just downloaded the vuforia ios example, and I've been playing around with the ImageTarget project. I've seen that the teapot is not a .FBX file or something like that, it seems to be a .h file with the definition of vertex primitives?
What I need to do is to load a complex 3D model, and 3D animations on the position of the detected target. Is that possible? Is it possible to change the 3D model on the ImageTargets iOS project?


text:
Faculty:Faculty of Arts, Humanities and Social Sciences
School:Cambridge School of Creative Industries
Location: Cambridge
Areas of Expertise: Film , Media , Creative writing
Research Supervision:Yes
Courses taught: Film and Media, Film, Film Production, Media and Communication, Writing and English Literature, Writing and Film, Creative Writing
Sarah's current teaching and research practice draws on careers in art curatorship, cultural film programming, film production and community arts education. She is currently involved in narrative making projects across a range of media including screenwriting, narrative games, and children's literature.
Twitter: @sgyates
Email: firstname.lastname@example.com
Sarah's research interests are practiced-based and broadly centre around narrative making in film, writing and new media. Her PhD is entitled Writing Digital Culture into Contemporary Realist Young Adult Literature: a novel and exegesis, and explores the role of film and online social technology in the lives of young people, its representation in fiction and on the page. The novel output was longlisted for The Times Chicken House Children's Fiction Competition 2020. This explorative multimodal literature project was developed with a grant from the National Lottery through Arts Council England.
Sarah's work includes critical and creative practice investigations into narrative practice, including co-editing the 10th anniversary edition of Book 2.0 (Intellect) a journal dedicated to digital book culture. More information and links to articles and other materials can be found on her website.
She is affiliated with StoryLab and the Anglia Research Centre in Media & Culture.
Sarah is keen to supervise PhDs in any of the areas listed under her research interests.
Sarah currently teaches on the following modules:
Gibson Yates, S., Ivanescu, A., Yeni, N. 2020, Co-editors Book 2.0 Special Issue on Books and Technology: 10th-anniversary issue. Intellect Journal Publications. (This special issue examines the journal's founding theme and presents a series of papers from research experts and creative practitioners.)
Gibson Yates, S. 2020, 'Writing digital culture into the young adult novel', Ibid.
Gibson Yates, S. 2020, 'Josie Barnard's The Multimodal Writer', Book review Red Globe Press, 2019. Ibid.
Gibson Yates, S. 2020, 'Visual Thinking in Fiction', essay in Ways of Thinking. Cambridge School of Art.
Gibson Yates, S. 2019, 'Putting Multimodal Writing on The Page'. Writing in Education, No 78, Summer Issue. Journal of The National Association of Writers in Education, UK.
The Remediated Writer and the Scriptive Text. Paper presentation as part of a panel for Amplified Publishing, Mix Conference, Bath Spa, UK. July 2021.
New Forms of Fiction: the case for contemporary realist young adult literature. Paper presentation for 'Oh brave new world!' AHSS Faculty Conference, ARU. June 2021.
Screenwriting as Research. Panel presentation as part of The Cambridge School of Creative Industry's research seminar series. April 2021.
How Should a Person Write? Writing methodologies paper delivered as part of a panel of PhD Creative Writers at The National Association of Writers in Education [NAWE] annual conference, York, UK. November 2018.


text:
Best Virus Security For Apple pc
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text: Global LLDPE Market 2017-2022| Exxon Mobil Corporation Derek Carr Jersey , LyondellBasell Industries NV, Mitsui Chemicals by Kapil Alone · February 7, 2019 Researchmoz added Most up-to-date research on ōLLDPE Market ¢ Global Industry Analysis, Size, Share Bo Jackson Jersey , Growth, Trends and Forecast 2017 ¢ 2022ö to its huge collection of research reports.Global LLDPE Market: OverviewThe global LLDPE market report examines a market rife with promising investment opportunities following the unfolding of several positive developments for the market in recent years. The LLDPE market is analyzed in the report in terms of its future growth potential over the 2017-2022 forecast period.To Get Sample Copy of Report visit @ ;repid=353907The historical growth trajectory exhibited by the global LLDPE market from 2012 to 2017 is assessed in the report with the help of detailed factbanks demonstrating the direction taken by various components of the LLDPE market in recent years. 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To understand the geographical distribution of the global LLDPE market, the report studies the performance of the LLDPE market in North America, Latin America, Europe, the Middle East and Africa Customized Oakland Raiders Jersey , Japan, and Asia Pacific except Japan.Global LLDPE Market: Competitive DynamicsThe report sheds light on the competitive dynamics of the global LLDPE market by performing a crucial analysis of the leading players operating in the global market. Key companies in the global LLDPE market include The Dow Chemical Company, Exxon Mobil Corporation, LyondellBasell Industries NV, Mitsui Chemicals Inc. Cheap Oakland Raiders Jerseys , SABIC, Mubadala Investment Company, Formosa Plastics Corporation, Reliance Industries Ltd., Mitsubishi Chemical Holdings Corporation Hunter Renfrow Black Jersey , and Sasol Limited.View Complete TOC with tables & Figures @ Table of Content1. Global LLDPE Market ¢ Executive Summary2. Global LLDPE Market Overview2.1. Introduction2.1.1. 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Encore at Wynn Review
Las Vegas, NV | Visited
Panoramic King | Room # 3230
'There's nothing in the world like Las Vegas—and there's absolutely nothing in Las Vegas like Wynn." - Encore
Hotel rating breakdown
Bottom Line
What we loved
- Large (745 sq ft) spacious room with separate seating area
- Large bathroom with dual vanity, shower, soaker tub & bath scale.
- Firm, comfortable bed.
- In-room Alexa controlled the lights & shades.
- Breakfast at Espresso was reasonably priced & tastes great. The staff at Espresso was very nice.
- Was provided complimentary 2 pm check-out.
- We stood in the line for 23 minutes and when we got to the front desk we realized we were in line for the Wynn side, rather than the Encore side. Crystie, the front desk agent, was very helpful & knowledgeable. Rather than send us to the Encore side to check-in, she checked us in.
- Can check-in/check-out via kiosk located in the hotel lobby.
What we did not like
- No keycard activated elevator (you tap a keycard stand in front of an attendant before heading to the elevator.)
- Large hotel doesn't feel personalized.
- $45 resort fee no inclusions (basic wifi included).
- TV was glitchy & would stop working randomly.
- No in-room coffee amenities or slippers were provided.
- Not enough power outlets for all devices.
- Visible dust on minibar, desk legs.
- The four pillows on the bed were flat.
- Our room was near a mechanical element as we heard incessant whirring through the walls during the entirety of our stay.
- The ice machine on our floor did not work.
- The gym was small for the size of the hotel.
- The $100 credit received by booking through a travel agent was only usable at the spa, where treatments started at $150. While other hotels allow this credit to be used at food and beverage establishments in the hotel, Wynn seemed to "offer" a credit they know would go unused.
Booked a one-night stay in an Encore Resort King (nightly rate of $220 + taxes & fees) through a travel agent (Virtuoso) and got upgraded to Encore Panoramic King (nightly rate $263 + taxes & fees). Coming from the Four Seasons where I felt taken care of, the Encore at Wynn just feels like another Las Vegas strip hotel that didn't provide more than a spacious room with a view.
Hotel Techology
Internet Speed
This internet speed is great for:
No Internet
TV Ports, Plugs & other tech
Availiable in the room/hotel
Key Card needed for Elevator
Guest In-Room Tablet
Mobile Key Access
Chromecast/Smart TV
Wired Internet
Hospitality App/Texting Available
Encore at the Wynn
Photo Gallery


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Destination Sydney: The natural world is the third exhibition in a series of collaborations planned between three Sydney public galleries, Manly Art Gallery & Museum, Mosman Art Gallery and the National Trust's S. H. Ervin Gallery.
Like its preceding exhibitions The natural world showcases artworks responding to the theme of Sydney as a place of creative endeavours, with a strong focus on the work of major Australian women artists, all connected by their concern for landscape, the natural world and the environment.
Destination Sydney: The natural world presents the work of a select group of key Australian artists whose art practice has become synonymous with the natural world.
Artists at Mosman Art Gallery are Janet Laurence, Caroline Rothwell and Robyn Stacey.
Manly Art Gallery & Museum presents Joan Ross, Fiona Lowry and Merran Esson.
S.H. Ervin exhibits the work of Bronwyn Oliver, Juz Kitson and Jennifer Keeler-Milne.


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Capricorn, you need to get rid of this melancholy. Today, your gaze is set on the past. An everyday event will trigger many memories.
Don't get caught by surprise. A song on the radio or the fragrance of perfume will stir up a myriad of sensations in your head. Welcome them with joy and let them go.
Your full attention belongs to the present. To those who love you. Don't renounce your past, but don't get attached either.
Single? In a relationship? Do they love you, do they like you? Click here to read our exclusive Love Horoscope for this Wednesday
The Daily Horoscope invites you to evolve, Capricorn. Try to be open to new ideas. It's time to let go of false beliefs which limit your thinking.
Don't believe the deceptions of the mind. Your ego will do all that's possible to keep you in the past. Transcend your being to create a renewed version of yourself.
Don't lose your hope. Strengthen your self-worth. The universe will only give you what you believe you deserve.
Don't put obstacles in your own path.
Capricorn, your Horoscope for today will support you. Your situation at work is going better than you imagine. The time is coming to reap the rewards of your efforts.
Those around you will praise a job well done. It's a good time to ask for a pay rise. You deserve to move up a level in the sphere of your growth.
Your success could also come with a promotion. Watch out and learn from past mistakes. Use your assertiveness to draw your red lines.
Capricorn, let your friends advise you. Your appearance is a disaster.
Pick up their suggestions to create your new image. Choose your clothes or haircut in accordance with who you are now.
Capricorn, today is a great day to sleep in. Accumulated fatigue makes you more irritable than usual. Your body no longer knows how to get your attention.
Listen to its pleas and disconnect. Give your mind the break it needs. Tomorrow you'll start the day with positive energy.
Dare to find out what can happen when you tune into the vibration of the universe.


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Largs Gardeners Scotland (KA30): You should never be embarrassed to ask for assistance if your Largs garden is a bit lacklustre and you simply can't spare the time to deal with it yourself. Now, you could call in a proper Largs gardener or you could plump for that "geezer down the road". Whilst even experienced Largs gardeners haven't always got formal qualifications, they can usually be relied upon to have more horticultural know-how than any "fella down the road" is likely to have.
Gardeners who know their stuff will have the ultimate respect for your beloved garden and treat it as if it was their own. Thus, your primary intention ought to be to find a gardener in the Largs district that is renowned for doing a good job and is considered to be reliable. Trees and shrubs might require expert management, meaning this is more vital than ever. Take your time and get a proper Largs gardener.
Even if you only have a small garden, there are lots of jobs that need doing on a regular basis. The frequency of visits by your gardener will increase throughout the spring and summer and may not be necessary at all in winter. You'll not be surprised to learn that the most commonly requested gardening jobs are weeding, cutting the grass, general cleaning and hedge pruning. The majority of Largs gardeners will also be more than happy to deal with bigger tasks like waste removal, fence repairs, jet washing driveways and decking installations.
Experienced gardeners don't come cheap and if you are being charged around £20 per hour, that is about average. One hours work is not enough to make much impression on your garden, so you should reckon on them needing to spend more time than this. It's possible that your gardener will not be prepared to work for periods of less than 2 hours or more. This isn't surprising when you appreciate that they have to get to and from your house, load/unload, and resposibly dispose of your waste at the local recycling centre.
It would not be normal for a genuine Largs gardener to ask for payment in advance, so be wary if this happens to you. Payment of some money up front could be appropriate when bigger jobs are being done like hard landscaping. Payment in cash is not unusual for gardeners, though this will be requested after all work is completed and approved. Always insist on a receipt whether you pay by Local Heroes or Trustatrader, proof of payment is important in case of any future arguments.
Gardening services are offered in Largs and also nearby in: Skelmorlie, Lochwinnoch, Noddsdale, Inverkip, Kilbirnie, Netherhall, Beith, Fairlie, Rothesay, Routenburn, Hunterston, Kilmacolm, Wemyss Bay, St Phillans, Meigle, and in these postcodes KA30 8DR, KA30 8QP, KA30 8HE, KA30 8JG, KA30 8QJ, KA30 8LX, KA30 8HW, KA30 8DQ, KA30 8JD, KA30 8RW. Local Largs gardeners will most likely have the postcode KA30 and the dialling code Dialling code 01475. Checking this will confirm you access local gardeners. Largs property owners are able to benefit from these and various other related services. Click on the "quote" form or banner to get details about gardening in your area.
Landscape Gardening Largs
Creating the ideal landscaping design can be challenging, and doing this yourself can be an exciting and fun experience. If you're serious about taking on such a task, the following are a few useful guidelines.
Most significantly, preparing the design needs to be your starting point. A lot of information will need to be gathered before finally deciding what to use in your landscaping layout. Do you want a garden pond? A garden path? How about some decking or a patio? It's important to decide just before you start working on your layout. Additionally, there is a massive assortment of plants, trees, flowers and shrubs from which to select. To get some ideas and motivation for your landscape design, you should study some associated articles and books, as well as any dedicated landscaping magazines that you can buy. This kind of groundwork should be well worth your while, because in the final analysis, you will have saved frustration, money and time, and have a great looking garden.
Now, if you're done with the planning stage, you are going to get started on the actual design and layout. It's best if you could make a scale model of the space to be landscaped, using accurate dimensions. There are lots of step-by-step guides, showing how to get this done, and they are available online for free. It's possible to start by using a layout pad to put the various elements you want - wherever you want them; you can of course tinker around with this as much as you like. Keep in mind, this is all just theoretical at this point, so feel free to experiment and flip things around a little. Think about the consequences of the seasonal changes in your area - a well-planned layout will look great whatever time of year it is. You also need to look at what steps you can take to minimise the amount of maintenance your landscape will require.
Because imagining what your garden will look like when its finished, it would be a good idea to acquire some specialist landscaping software to simplify the process. You are able to look at virtual pictures of what your landscaping will look like when its finished, and move individual features around, 'til you're happy. You'll be able to utilise a photo of your property, which is uploaded into the software, and the program then designs your layout around the photo. Many of these applications give you suggestions about the positioning of the different components. Some of these software packages even show you what your design will look like as time passes, and and your plants and trees become fully grown. Knowing what your landscaped garden will really look like in the future, gives you the chance to make a few changes before you begin.
For most people in Largs, a garden will be the focal point of their layout, although some will choose not to include a garden. Gardens may be integrated strategically, in order to tie in with the landscape design. This could involve tucking your garden area away, so it's like some sort of secret gem. If you have ever appreciated gardening and garden work in general, you should have a terrific time designing your own landscape.
Lawn Care Largs
Lawn Care Largs (Scotland): Grass cutting and lawn care are a couple of the most frequent tasks that gardeners in Largs are asked to perform, so if you have a lawned area in your garden in Largs, this will likely be a thing that you need to think about.
While every householder in Largs likes to see their lawn in immaculate condition, few are familiar with the basic principles of lawn maintenance and care. Things such as sowing seeds, pulling up weeds and mowing the lawn, all look simple but the correct care of a manicured lawn is no easy task. To take care of your lawn effectively you'll need to bring in a reputable Largs gardener who knows all the appropriate procedures.
Gardening Tasks Largs
Largs gardeners can generally help you with garden makeovers in Largs, tree planting, koi pond maintenance Largs, cutting and pruning in Largs, garden management, ponds in Largs, garden irrigation, garden decking installation, soil health checks, the trimming of bushes and shrubs, plant selection, garden walling and raised beds, tree surgery in Largs, garden landscaping services, lawn mowing Largs, mulching in Largs, same day garden services in Largs, commercial gardening, shed base installation, patio and path cleaning Largs, garden furniture care, pressure washing, nature gardens, garden planters, lawn edging & cutting in Largs, bedding plants, hard landscaping, plant sourcing, gardening estimates, one-off garden tidying in Largs, the installation of patios, groundkeeping Largs and other gardening services in Largs, Scotland. These are just a small portion of the duties that are carried out local gardeners. Largs specialists will keep you informed about their entire range of gardening services.
Gardeners Near Largs
Near Largs you can also find: St Phillans gardeners, Rothesay gardeners, Lochwinnoch gardeners, Inverkip gardeners, Kilbirnie gardeners, Kilmacolm gardeners, Hunterston gardeners, Meigle gardeners, Skelmorlie gardeners, Fairlie gardeners, Routenburn gardeners, Beith gardeners, Wemyss Bay gardeners, Netherhall gardeners, Noddsdale gardeners and more. All of these towns and villages are served by local gardeners. Largs homeowners can get gardening quotations by clicking here.
Garden Services Largs
- Largs Grass Cutting
- Largs Water Features
- Largs Lawn Care
- Largs Planting
- Largs Garden Decking
- Largs Landscaping
- Largs Garden Weeding
- Largs Garden Tidying
- Largs Leaf Clearance
- Largs Hedge Pruning
- Largs Garden Maintenance
- Largs Patio Cleaning
- Largs Re-Turfing
- Largs Pond Maintenance
Gardening Around Largs: Gardening work has been recently accomplished in these Largs areas and streets - Main Street, Stanlane Place, Hill Street, The Coach House, Holmwood Court, Huttonpark Crescent, Halkshill Gardens, Silverdale Gardens, East Castle Avenue, Danefield Avenue, Harper Crescent, Lindsay Crescent, Spalding Drive, Noddleburn Meadow, Boathouse Avenue, Viking Way, Cochrane Place East, Castlebay Court, Sinclair Drive, Alexander Court, Burnlea Road, Rae Court, Aubery Crescent, Lade Lane, Queens Avenue, Buchanan Firs, School Street, Phillips Avenue, as well as the following Largs area postcodes: KA30 8DR, KA30 8QP, KA30 8HE, KA30 8JG, KA30 8QJ, KA30 8LX, KA30 8HW, KA30 8DQ, KA30 8JD, KA30 8RW. These locations recently saw activity by local gardeners. Largs homeowners enjoyed competent and professional gardening services in all cases.
To obtain local information regarding Largs, Scotland go here
More Gardeners Scotland: More Scotland gardeners: Lenzie, Bonnyrigg, Ayr, Hamilton, Larbert, Armadale, Cowdenbeath, Dunfermline, Largs, Whitburn, Greenock, Musselburgh, Stranraer, Irvine, Newport-on-Tay, Stirling, Grangemouth, Cumnock, Uddingston, Montrose, Coatbridge, Stenhousemuir, Inverness, Stevenston, Peterhead, Broxburn, Strathaven, Hawick, St Andrews, Ballingry, Larkhall, Dunblane, Dalry, Carnoustie, Livingston, Jedburgh, Falkirk, Dalgety Bay, Dumfries, Cambuslang, Cumbernauld, Perth, Prestonpans, Dumbarton, Johnstone, Leven, East Kilbride, Methil, Lochgelly, Clydebank, Troon, Blantyre, Ellon, Airdrie, Carluke, Tullibody, Galashiels, Stewarton, Buckhaven, Dundee, Bishopbriggs, Dalkeith, Alva, Stepps, Cupar, Forfar, Bathgate, Aberdeen, Wishaw, Penicuik, Barrhead, Linwood, Kilmarnock, Rutherglen, Nairn, Stonehaven, Arbroath, Elgin, Rosyth, Newton Mearns, Linlithgow, Burntisland, Brechin, Kilsyth, Lerwick, Galston, Stornoway, Alloa, Tranent, Lanark, Glenrothes, Bearsden, Fraserburgh, Peebles, Edinburgh, Milngavie, Kirriemuir, Girvan, Glasgow, Westhill, Prestwick, Bellshill, Tayport, Ardrossan, Fort William, Inverurie, Bonnybridge, Ardeer, Inverkeithing, Renfrew, Kelso, Dingwall, Kirkintilloch, Erskine, Bishopton, Paisley, Forres, Kirkcaldy, Motherwell, Kinross, Viewpark, Dunbar, Kilwinning and Denny.
Gardening Jobs Largs: Browse gardening jobs in Largs here: Largs Gardening Jobs
Gardeners in KA30 area, (dialling code Dialling code 01475).
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