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

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

Subsequent acquisition costs for shares in corporations

Provisional assessment of tax interest

Consideration of losses from exercise management activities confirmed

Subscription for pay TV as advertising expense

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

Home office, payments by the employer to the employee

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

Waiver of late payment penalties for “punctual” payers