Nursing home – expenses for the accommodation of relatives due to illness

7 years ago

[ultimate_heading main_heading=”Pflegeheim – Aufwendungen für die krankheitsbedingte Unterbringung von Angehörigen” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]Illness-related placement and age-related placement in a home (nursing home). While expenses for the age-relatedinstitutionalization (nursing home) of relatives…

Home office, payments by the employer to the employee

Advertising costs, Employees, Home Office, Information letter, Renting and leasing, Study, Wages

7 years ago

[ultimate_heading main_heading=”Homeoffice oder Arbeitszimmer, Zahlungen des Arbeitgebers an den Arbeitnehmer.” alignment=”left” margin_design_tab_text=””][/ultimate_heading][ultimate_spacer height=”50″]Home office only if at the center of the entire professional activity. If an employee uses a room…

Parents’ special expense deduction for the child’s pension expenses

Children, Information letter, Pension expenses, Special editions

7 years ago

[ultimate_heading main_heading=”Sonderausgabenabzug der Eltern für Vorsorgeaufwendungen des Kindes.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]Self-paid contributions to basic health and long-term care insurance can regularly be taken into account in full as special expenses. (Special…

Subscription for pay TV as advertising expense

Advertising costs, Information letter

7 years ago

[ultimate_heading main_heading=”Abo für Pay-TV als Werbungskosten, Sky-Bundesliga-Abo.” alignment=”left” margin_design_tab_text=””][/ultimate_heading][ultimate_spacer height=”50″]What are advertising costs? According to Section 9 of the German Income Tax Act (EStG), income-related expenses are expenses incurred to…

Consideration of losses from exercise management activities confirmed

Advertising costs, Information letter, Operating expenses,

7 years ago

[ultimate_heading main_heading=”Neue Rechtsprechung zur Berücksichtigung von Verlusten aus Übungsleitertätigkeit bestätigt.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]Tax and social security free up to the amount of 2,400 euros per year. Income or reimbursement of expenses…

Provisional assessment of tax interest

Back taxes, Information letter, Interest, Tax interest

7 years ago

[ultimate_heading main_heading=”Vorläufige Festsetzung von Steuerzinsen.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]For tax arrears or refunds in connection with the assessment of income tax, corporate income tax, trade tax and value added tax, the so-called…

Subsequent acquisition costs for shares in corporations

Corporations, Information letter, Investment income, Investment income, Loan

7 years ago

[ultimate_heading main_heading=”Nachträgliche Anschaffungskosten bei Anteilen an Kapitalgesellschaften.” alignment=”left” margin_design_tab_text=””][/ultimate_heading][ultimate_spacer height=”50″]In the case of the sale of a share in a corporation (e.g. GmbH) held as private assets, the gain is…

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

Information letter, Input tax deduction, Third countries

7 years ago

[ultimate_heading main_heading=”Erstattung von Vorsteuerbeträgen aus sog. Drittländern (Nicht-EU-Staaten).” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]German-based entrepreneurs or companies that have received foreign services in a non-EU country (third country) and have paid the corresponding input…

Private sale transaction in the case of short-term rental of an apartment to a third party

Income tax, Information letter, Plot, Renting and leasing, Third-party leasing

7 years ago

[ultimate_heading main_heading=”Privates Veräußerungsgeschäft bei kurzzeitiger Fremdvermietung einer Wohnung.” alignment=”left” margin_design_tab_text=””][/ultimate_heading][ultimate_spacer height=”50″]If no more than ten years elapse between the purchase and sale of a property, the gain therefrom may be…

Compensation for total losses on securities

Information letter, Loan, Loan receivable, Securities

7 years ago

[ultimate_heading main_heading=”Ausgleich von Totalverlusten bei Wertpapieren.” alignment=”left” margin_design_tab_text=””][/ultimate_heading][ultimate_spacer height=”50″]Changes in the value of items held as private assets are generally not taken into account for tax purposes. An exception applies…

Employer benefits for workplace health promotion

Employees, Employer, Information letter, , Wage tax, Wages

7 years ago

[ultimate_heading main_heading=”Leistungen des Arbeitgebers zur betrieblichen Gesundheitsförderung.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]Measures to promote health in the workplace are increasingly important because they can prevent health risks and illnesses among employees. If the…

New regulation for “midi jobs” as of July 1, 2019

Information letter,

7 years ago

[ultimate_heading main_heading=”Neuregelung bei „Midi-Jobs“ ab 1. Juli 2019″ alignment=”left” margin_design_tab_text=””][/ultimate_heading][ultimate_spacer height=”50″]As of July 1, 2019, employee contributions to social security for so-called “midi jobs” will be reduced; in the process,…

Archive

Archive of our postings with tax tips

Nursing home – expenses for the accommodation of relatives due to illness

Home office, payments by the employer to the employee

Parents’ special expense deduction for the child’s pension expenses

Subscription for pay TV as advertising expense

Provisional assessment of tax interest

Subsequent acquisition costs for shares in corporations

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

Private sale transaction in the case of short-term rental of an apartment to a third party

Compensation for total losses on securities

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Contact

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