Archive

Archive of our postings with tax tips

Trade tax, extended reduction for real estate companies

Information letter, Operating assets, Plot, Property tax, Real estate transfer tax

7 years ago

[ultimate_heading main_heading=”Gewerbesteuer, erweiterte Kürzung für Grundbesitzunternehmen.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]In order to avoid double taxation of real estate belonging to the business assets of a commercial enterprise with real estate tax and…

Tax reduction for household-related services and craftsmen’s services

Expenses, , Information letter

7 years ago

[ultimate_heading main_heading=”Steuerermäßigung für haushaltsnahe Dienstleistungen und Handwerkerleistungen.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]A tax reduction in the form of a deduction from income tax may be claimed for expenses incurred in connection with maintenance,…

Input tax deduction for “lost” down payments.

Advance sales tax payments, Information letter, Input tax deduction, Sales tax

7 years ago

[ultimate_heading main_heading=”Vorsteuerabzug bei „verlorenen“ Anzahlungen.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]As a rule, VAT (input tax deduction) is incurred at the end of the advance return period in which the service was performed (so-called…

Litigation costs as an extraordinary burden?

Extraordinary charges, Information letter

7 years ago

[ultimate_heading main_heading=”Prozesskosten als außergewöhnliche Belastung?” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]Expenses in connection with the conduct of a private legal dispute cannot regularly be claimed for tax purposes under extraordinary expenses. However, this expressly…

Business expenses for garden party with business friends – mixed cause.

Company events, Events, Information letter, Operating expenses

7 years ago

Garden party with business friends. [ultimate_heading main_heading=”Betriebsausgaben für Gartenfest mit Geschäftsfreunden – gemischte Veranlassung.” alignment=”left”][/ultimate_heading] [ultimate_spacer height=”50″]The deduction of business expenses for events (garden party) with business associates may be…

Special expense deduction for donation requirement, prerequisites?

Donations, Information letter, Special editions

7 years ago

[ultimate_heading main_heading=”Sonderausgabenabzug bei Spendenauflage?” alignment=”left”][/ultimate_heading] [ultimate_spacer height=”50″]A prerequisite for the deduction of expenses as special expenses is that the payer is economically burdened by the payment. If, in cases of…

Child benefit: Further education and gainful employment

Child benefit, Children, Information letter

7 years ago

Child benefit Further education and gainful employment – child benefit.For the payment of child benefit and the tax consideration of adult children under the age of 25, the amount of…

Private capital gains in the 2018 income tax return

Capital gains tax, Corporations, Favorable review, Income tax return, Information letter, Profit distributions, Renting and leasing

7 years ago

Private capital gains in the 2018 income tax return. The taxation of private investment income is generally settled by a capital gains tax deduction of 25% plus solidarity surcharge and,…

Allowances for meals of the employee

Employees, Grants, Information letter

7 years ago

Grants, [ultimate_heading main_heading=”für Mahlzeiten des Arbeitnehmers.” alignment=”left”][/ultimate_heading] [ultimate_spacer height=”50″]Allowances for free or reduced-price meals that employees receive from their employer are regularly subject to wage tax and social security contributions.…

Demolition or dismantling of the building and acquisition of a plot of land free of charge

Advertising costs, Building, Information letter, Plot

7 years ago

Demolition or pulling down of a building. [ultimate_heading main_heading=”Unentgeltlicher Erwerb eines Grundstücks.” alignment=”left”][/ultimate_heading] [ultimate_spacer height=”50″]If the use of a building used to generate income is no longer economically feasible and…

Company pension plan improved promotion

Deferred compensation, Employees, Employer, Information letter, Promotion, Retirement benefits, Wages

7 years ago

Company pension plan improved promotion. [ultimate_heading main_heading=”Arbeitgeberzuschuss ab 2019.” alignment=”left”][/ultimate_heading] [ultimate_spacer height=”50″]Tax incentives for company pension plans have been improved since 2018: Employer contributions to pension funds, Pensionskassen or direct…

Unpaid use of car by spouse as remuneration for marginal employment

CAR, Information letter, Private use

7 years ago

Unpaid use of passenger car by spouse [ultimate_heading main_heading=”als Entlohnung für geringfügige Beschäftigung” alignment=”left” margin_design_tab_text=””][/ultimate_heading] [ultimate_spacer height=”50″]The private use of a company car by an employee is subject to a…

Archive

Archive of our postings with tax tips

Trade tax, extended reduction for real estate companies

Input tax deduction for “lost” down payments.

Litigation costs as an extraordinary burden?

Business expenses for garden party with business friends – mixed cause.

Special expense deduction for donation requirement, prerequisites?

Child benefit: Further education and gainful employment

Private capital gains in the 2018 income tax return

Allowances for meals of the employee

Demolition or dismantling of the building and acquisition of a plot of land free of charge

Company pension plan improved promotion

Unpaid use of car by spouse as remuneration for marginal employment

Location

Kampstrasse 41, 44137 Dortmund

Contact

info@tunal-stb.eu

+49 231 589 6994 0