Tax Amendment Act: Voucher Directive

Information letter, Sales tax, Voucher Policy

8 years ago

Tax Amendment Act – Vouchers – Directive [ultimate_heading main_heading=”Steueränderungsgesetz: Gutschein-Richtlinie” alignment=”left” margin_design_tab_text=””][/ultimate_heading] According to a tax amendment law the European “Voucher Directive”, which has already been widely applied, is to…

Partial income procedure also in the case of work for a subsidiary

Corporations, Information letter

8 years ago

Partial income method – activity – subsidiary [ultimate_heading main_heading=”Teileinkünfteverfahren auch bei Tätigkeit für eine Tochtergesellschaft” alignment=”left” margin_design_tab_text=””][/ultimate_heading] The tax liability of private capital gains is regularly compensated by the capital…

Furnishing surcharge for local rent

Unkategorisiert

8 years ago

Furnishing surcharge for local rent

Furnishing surcharge, Information letter, Renting and leasing

8 years ago

Furnishing surcharge – local rent [ultimate_heading main_heading=”Möblierungszuschlag bei ortsüblicher Miete” alignment=”left”][/ultimate_heading] If at the beginning of the of a tenancy, furnishings in the rented apartment are regularly also rented. This…

Small business regulation for used goods dealers

Information letter, Sales tax, Second hand dealer, Small business regulation

8 years ago

Small business regulation – used goods dealer [ultimate_heading main_heading=”Kleinunternehmerregelung bei Gebrauchtwarenhändlern” alignment=”left”][/ultimate_heading] According to the so-called small business regulation the tax rate applicable to sales pursuant to § 1 para.…

Is the transfer of a passenger car to a marginally employed spouse permissible?

CAR, Information letter, Spouse

8 years ago

Marginally employed spouse – transfer – car – permissible? [ultimate_heading main_heading=”Überlassung eines PKW an geringfügig beschäftigten Ehepartner zulässig?” alignment=”left” margin_design_tab_text=””][/ultimate_heading] For a marginal employment relationship (mini-job) special regulations apply: If…

Indication of the time of performance in an invoice

Information letter, Input tax deduction, Invoices, Sales tax

8 years ago

Specification – Date of performance – Invoice [ultimate_heading main_heading=”Angabe des Leistungszeitpunkts in einer Rechnung” alignment=”left”][/ultimate_heading] In § 14 para. 4 UStG is required by law, which information an issued invoice…

Salary waiver in connection with early retirement not immediately accruing wages and salaries

Information letter, Retirement, Wages

8 years ago

Salary waiver – connection with early retirement – no immediately accruing salary [ultimate_heading alignment=”left”]Gehaltsverzicht im Zusammenhang mit vorzeitigem Ruhestand kein sofort zufließender Arbeitslohn[/ultimate_heading] Basically, revenues, are recognized for tax purposes…

Building cost subsidy for public collection networks: no tax reduction

, Information letter, Tax reduction

8 years ago

Building cost subsidy – public collection networks – no tax reduction [ultimate_heading main_heading=”Baukostenzuschuss für öffentliche Sammelnetze: Keine Steuerermäßigung” alignment=”left” margin_design_tab_text=””][/ultimate_heading] For the claim of craftsman services for renovation, maintenance and…

Suspension of enforcement in the case of interest on tax arrears

Back taxes, Information letter, Suspension of execution

8 years ago

Suspension – Execution – Interest – Additional tax payments – Application by the tax authorities [ultimate_heading main_heading=”Aussetzung der Vollziehung bei Verzinsung von Steuernachzahlungen: Anwendung durch die Finanzverwaltung” alignment=”left”][/ultimate_heading][ultimate_spacer height=”30″]In the…

“Speculation tax” also on home office?

Information letter, Private sales transactions, Speculative transactions, Study

8 years ago

“Speculation tax” – home office? [ultimate_heading main_heading=”„Spekulationssteuer“ auch auf häusliches Arbeitszimmer?” alignment=”left” margin_design_tab_text=””][/ultimate_heading] Private land, buildings, apartments, etc., that are built or acquired and subsequently sold within 10 years are…

Tax relief for families planned from 2019

Child benefit, Family Relief Act, Information letter

8 years ago

Tax relief – for families – planned as of 2019 [ultimate_heading main_heading=”Steuerliche Entlastung für Familien ab 2019 geplant” alignment=”left”][/ultimate_heading] The federal government has presented a new Family Relief Act, which…

Archive

Archive of our postings with tax tips

Tax Amendment Act: Voucher Directive

Partial income procedure also in the case of work for a subsidiary

Furnishing surcharge for local rent

Furnishing surcharge for local rent

Small business regulation for used goods dealers

Is the transfer of a passenger car to a marginally employed spouse permissible?

Indication of the time of performance in an invoice

Salary waiver in connection with early retirement not immediately accruing wages and salaries

Suspension of enforcement in the case of interest on tax arrears

“Speculation tax” also on home office?

Tax relief for families planned from 2019

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