Deduction of debt interest in the case of excess withdrawals, application by tax authorities

Sale of business, acquisition of inventory and lease of the property

Favorable treatment of the use of “public transport” also for cabs

Property tax waiver due to reduction in income

VAT allocation of mixed-use items to the business, minimum use still to be applied.

Unpaid use of car by spouse as remuneration for marginal employment

Company pension plan improved promotion

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

Allowances for meals of the employee

Private capital gains in the 2018 income tax return