Archive

Archive of our postings with tax tips

Cost factor land transfer tax

Information letter, Inventory, Maintenance reserve, Real estate transfer tax

7 years ago

Real estate transfer tax – cost factor – land purchases – tax rates [ultimate_heading main_heading=”Kostenfaktor Grunderwerbsteuer” alignment=”left” margin_design_tab_text=””][/ultimate_heading] Previously, the following applied to land purchases a uniform real estate transfer…

Inheritance tax: Securities as harmful administrative assets

Information letter, Inheritance/gift tax, Operating assets, Securities

7 years ago

Inheritance tax – securities – harmful administrative assets [ultimate_heading main_heading=”Erbschaftsteuer: Wertpapiere als schädliches Verwaltungsvermögen” alignment=”left” margin_design_tab_text=””][/ultimate_heading] Current inheritance and gift tax law provides for special preferential treatment for business assets…

Parcel delivery service: assumption of warning fees not wages?

Fines for warnings, Information letter, Wages

7 years ago

Parcel delivery service – takeover – warning money – wages [ultimate_heading main_heading=”Paketzustelldienst: Übernahme von Verwarnungsgeldern kein Arbeitslohn?” alignment=”left”][/ultimate_heading] Warnings, fines, etc. may not normally be deducted as operating expenses or…

Discounted use of gyms by employees

Gym, Information letter, Monetary advantage, Remuneration in kind

7 years ago

Discounted use – gyms – employees [ultimate_heading main_heading=”Verbilligte Nutzung von Fitnessstudios durch Arbeitnehmer” alignment=”left” margin_design_tab_text=””][/ultimate_heading] The granting of use free of charge or at a reduced price also of fitness…

Pensions from “old” life insurance policies tax-free – special expenses?

Information letter, Life insurance, Pension taxation

7 years ago

Pensions – “old” life insurance policies – tax-free – special expenses [ultimate_heading main_heading=”Renten aus „alten“ Lebensversicherungen steuerfrei – Sonderausgaben?” alignment=”left”][/ultimate_heading] Currently contributions to certain private pension insurance policies can only…

Evidence for the deduction of medical expenses as extraordinary expenses

Extraordinary charges, Information letter, Medical expenses

7 years ago

Extraordinary expenses – proof when deducting medical expenses [ultimate_heading main_heading=”Nachweis beim Abzug von Krankheitskosten als außergewöhnliche Belastungen” alignment=”left” margin_design_tab_text=””][/ultimate_heading] Should medical expenses be treated as extraordinary expenses? certain proofs are…

Assessment of interest on arrears from 2015 not constitutional

Full interest, Information letter, Interest on arrears

7 years ago

Assessment – interest on arrears – from 2015 – unconstitutional [ultimate_heading main_heading=”Festsetzung von Nachzahlungszinsen ab 2015 nicht verfassungsgemäß” alignment=”left” margin_design_tab_text=””][/ultimate_heading] For tax refunds In the case of income tax, corporate…

Self-borne medical expenses not deductible special expenses

Information letter, Medical expenses, Special editions

7 years ago

Self borne – medical expenses – no deductible special expenses [ultimate_heading main_heading=”Selbst getragene Krankheitskosten keine abzugsfähigen Sonderausgaben” alignment=”left” margin_design_tab_text=””][/ultimate_heading] Contributions to statutory or private health insurance can generally be claimed…

Reimbursement of input tax amounts from so-called third countries (non-EU countries)

Information letter, Input tax refund procedure, Sales tax

7 years ago

Refund – input tax amounts – non-EU countries [ultimate_heading main_heading=”Erstattung von Vorsteuerbeträgen aus sog. Drittländern (Nicht-EU-Staaten)” alignment=”left” margin_design_tab_text=””][/ultimate_heading] In Germany Resident entrepreneurs or companies that have received foreign services in…

Sale of a heritable building right granted free of charge not taxable

Information letter, Leasehold, Private sales transactions

7 years ago

Disposal – ground lease granted free of charge [ultimate_heading main_heading=”Veräußerung eines unentgeltlich bestellten Erbbaurechts nicht steuerpflichtig” alignment=”left” margin_design_tab_text=””][/ultimate_heading] A gain from the sale of a private property may be subject…

Transfer of the allowance for care, education or training needs

Child allowances, Information letter

7 years ago

Transfer – Allowance – Childcare needs – Educational needs – Training needs [ultimate_heading main_heading=”Übertragung des Freibetrags für Betreuungs-, Erziehungs- oder Ausbildungsbedarf” alignment=”left” margin_design_tab_text=””][/ultimate_heading] In addition to the child allowance (2,394…

Inheritance tax exemption for family home: priority notice of conveyance not property

Family Home, Information letter, Inheritance/gift tax

7 years ago

Inheritance tax exemption – family home – tax consulting – Holzwickede – Kamen – Lünen – Hagen – Dortmund [ultimate_heading main_heading=”Erbschaftsteuerbefreiung für Familienheim: Auflassungsvormerkung kein Eigentum ” alignment=”left” margin_design_tab_text=””][/ultimate_heading] The…

Archive

Archive of our postings with tax tips

Cost factor land transfer tax

Inheritance tax: Securities as harmful administrative assets

Parcel delivery service: assumption of warning fees not wages?

Discounted use of gyms by employees

Pensions from “old” life insurance policies tax-free – special expenses?

Evidence for the deduction of medical expenses as extraordinary expenses

Assessment of interest on arrears from 2015 not constitutional

Self-borne medical expenses not deductible special expenses

Reimbursement of input tax amounts from so-called third countries (non-EU countries)

Sale of a heritable building right granted free of charge not taxable

Transfer of the allowance for care, education or training needs

Inheritance tax exemption for family home: priority notice of conveyance not property

Location

Kampstrasse 41, 44137 Dortmund

Contact

info@tunal-stb.eu

+49 231 589 6994 0