Information letter

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

Consideration of losses from exercise management activities confirmed

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

Employer benefits for workplace health promotion