{"id":9347,"date":"2022-04-26T02:08:38","date_gmt":"2022-04-26T00:08:38","guid":{"rendered":"https:\/\/tunal-stb.de\/home\/"},"modified":"2025-06-10T16:09:58","modified_gmt":"2025-06-10T14:09:58","slug":"home","status":"publish","type":"page","link":"https:\/\/tunal-stb.de\/en\/","title":{"rendered":"Home"},"content":{"rendered":"<section class=\"l-section wpb_row height_auto width_full\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_2-1 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:0rem;\"><div class=\"wpb_column vc_column_container us_custom_66385c1b\"><div class=\"vc_column-inner\"><div class=\"w-separator size_huge\"><\/div><h1 class=\"w-text us_custom_452ebcc5\"><span class=\"w-text-h\"><span class=\"w-text-value\">Tax advice.<br \/>\nIt&#039;s about your money.<\/span><\/span><\/h1><div class=\"g-cols wpb_row via_grid cols_3 laptops-cols_inherit tablets-cols_3 mobiles-cols_2 valign_top type_default stacking_default\" style=\"--columns-gap:2rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-counter us_custom_bb955f44 has_text_color color_primary align_left animation_none has_font_size\" data-duration=\"2\" style=\"--w-counter-duration: 2s;\"><div class=\"w-counter-value\" aria-label=\"35\"><span class=\"w-counter-value-part final\" aria-hidden=\"true\">35<\/span><span class=\"w-counter-value-part hidden type_text\" aria-hidden=\"true\" data-final><\/span><span class=\"w-counter-value-part hidden type_number\" aria-hidden=\"true\" data-final=\"35\">1<\/span><span class=\"w-counter-value-part hidden type_text\" aria-hidden=\"true\" data-final><\/span><\/div><h5 class=\"w-counter-title\">Years in the service of our clients<\/h5><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-counter us_custom_bb955f44 has_text_color color_primary align_left animation_none has_font_size\" data-duration=\"2\" style=\"--w-counter-duration: 2s;\"><div class=\"w-counter-value\" aria-label=\"9\"><span class=\"w-counter-value-part final\" aria-hidden=\"true\">9<\/span><span class=\"w-counter-value-part hidden type_text\" aria-hidden=\"true\" data-final><\/span><span class=\"w-counter-value-part hidden type_number\" aria-hidden=\"true\" data-final=\"9\">1<\/span><span class=\"w-counter-value-part hidden type_text\" aria-hidden=\"true\" data-final><\/span><\/div><h5 class=\"w-counter-title\">Employees take care of you<\/h5><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-counter us_custom_bb955f44 has_text_color color_primary align_left animation_none has_font_size\" data-duration=\"2\" style=\"--w-counter-duration: 2s;\"><div class=\"w-counter-value\" aria-label=\"380\"><span class=\"w-counter-value-part final\" aria-hidden=\"true\">380<\/span><span class=\"w-counter-value-part hidden type_text\" aria-hidden=\"true\" data-final><\/span><span class=\"w-counter-value-part hidden type_number\" aria-hidden=\"true\" data-final=\"380\">100<\/span><span class=\"w-counter-value-part hidden type_text\" aria-hidden=\"true\" data-final><\/span><\/div><h5 class=\"w-counter-title\">active clients can not be wrong<\/h5><\/div><\/div><\/div><\/div><div class=\"w-separator size_huge\"><\/div><div class=\"w-tabs layout_ver navwidth_30 navpos_left style_trendy switch_click has_scrolling remove_indents\" style=\"--sections-title-size:1.6rem\"><div class=\"w-tabs-list items_3 align_none\" style=\"font-weight:600;line-height:1rem;\"><div class=\"w-tabs-list-h\"><button class=\"w-tabs-item active\" aria-controls=\"content-l15b\" aria-expanded=\"false\"><span class=\"w-tabs-item-title\">Finance<\/span><\/button><button class=\"w-tabs-item\" aria-controls=\"content-q2b1\" aria-expanded=\"false\"><span class=\"w-tabs-item-title\">Decisions<\/span><\/button><button class=\"w-tabs-item\" aria-controls=\"content-q3cf\" aria-expanded=\"false\"><span class=\"w-tabs-item-title\">Accounting<\/span><\/button><\/div><\/div><div class=\"w-tabs-sections titles-align_none icon_chevron cpos_right\"><div class=\"w-tabs-section active\" id=\"l15b\"><button class=\"w-tabs-section-header active\" aria-controls=\"content-l15b\" aria-expanded=\"true\"><h3 class=\"w-tabs-section-title\">Finance<\/h3><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_29f9693d\" id=\"content-l15b\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_d89e4085\"><div class=\"wpb_wrapper\"><div class=\"aio-icon-header\">\n<h4>BUSINESS CONSULTING<\/h4>\n<p class=\"aio-icon-title ult-responsive\" data-ultimate-target=\"#Info-box-wrap-9580 .aio-icon-title\" data-responsive-json-new=\"{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:30px;\"}\">We can analyze the past, we can shape the future. In order to improve your entrepreneurial profit potential, we prepare plan, liquidity and profitability calculations.<\/p>\n<\/div>\n<div class=\"aio-icon-description ult-responsive\" data-ultimate-target=\"#Info-box-wrap-9580 .aio-icon-description\" data-responsive-json-new=\"{\"font-size\":\"\",\"line-height\":\"\"}\">\n<div class=\"tour_box\">\n<div class=\"tour_box_inner\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<div class=\"tour_box\">\n<div class=\"tour_box_inner\">\n<p>We are happy to develop future-oriented action processes together with you. We advise you on investment and financing issues, prepare your liquidity plans and implement individual cost and performance accounting in your company.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"q2b1\"><button class=\"w-tabs-section-header\" aria-controls=\"content-q2b1\" aria-expanded=\"false\"><h3 class=\"w-tabs-section-title\">Decisions<\/h3><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-q2b1\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_d89e4085\"><div class=\"wpb_wrapper\"><h4>FORMATIVE TAX CONSULTING<\/h4>\n<p>Early intervention in tax-relevant processes can pay off. We advise you on questions regarding:<\/p>\n<p>&#8211; Gift and inheritance tax<br \/>\n&#8211; anticipated succession<br \/>\n&#8211; real estate and property and<br \/>\n&#8211; property and asset transfers<\/p>\n<p>In these strategic consultations, our clients quickly receive the information they need so that they can make an individual decision based on the greatest possible certainty.<\/p>\n<p>In addition, we offer private wealth and liquidity planning.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"q3cf\"><button class=\"w-tabs-section-header\" aria-controls=\"content-q3cf\" aria-expanded=\"false\"><h3 class=\"w-tabs-section-title\">Accounting<\/h3><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-q3cf\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_d89e4085\"><div class=\"wpb_wrapper\"><h4>PAYROLL AND FINANCIAL ACCOUNTING<\/h4>\n<p>We would be happy to take over your entire bookkeeping, from the account assignment of your receipts and the preparation of your financial accounting to the transmission of your advance sales tax returns to the tax authorities. You receive business analyses from us that document your monthly or quarterly results.<br \/>\nWe manage your payroll accounting and take care of the legally required reports to the relevant institutions. We manage your asset accounting and assist you with deadline monitoring and tax payment deadlines.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_medium\"><\/div><h5 class=\"w-text us_custom_6a236e23 has_text_color us_animate_this\"><span class=\"w-text-h\"><span class=\"w-text-value\">Our entire portfolio<\/span><\/span><\/h5><\/div><\/div><div class=\"wpb_column vc_column_container us_custom_c8385b2a hide_on_tablets hide_on_mobiles has_bg_color\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto width_full\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_2-1 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:0rem;\"><div class=\"wpb_column vc_column_container us_custom_8f4479a9\"><div class=\"vc_column-inner\"><div class=\"g-cols wpb_row via_grid cols_2 laptops-cols_1 tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_c5ba769f align_none has_bg_color\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"1044\" height=\"949\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade-1044x949.png\" class=\"attachment-us_1044_949 size-us_1044_949\" alt=\"Tunal tax consultancy in Dortmund\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade.png 1044w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade-300x273.png 300w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade-1024x931.png 1024w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade-283x257.png 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade-440x400.png 440w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade-566x514.png 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade-200x182.png 200w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Logo_Tunal_Pfade-751x683.png 751w\" sizes=\"auto, (max-width: 1044px) 100vw, 1044px\" title=\"\"><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h4 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Tax consultancy in Dortmund<\/span><\/span><\/h4><div class=\"wpb_text_column us_custom_81f21468\"><div class=\"wpb_wrapper\"><div class=\"layoutArea\">\n<div class=\"column\">\n<p>As tax advisory services we prepare your private tax returns. We prepare your income statement or your commercial and tax balance sheets as well as your business tax returns. We take care of the preparation, monitoring and handling of company audits. In addition, we support you in opposition and legal action proceedings.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container us_custom_768b9ec5 hide_on_tablets hide_on_mobiles has_bg_color\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto width_full\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_2-1 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:0rem;\"><div class=\"wpb_column vc_column_container us_custom_8f4479a9\"><div class=\"vc_column-inner\"><div class=\"g-cols wpb_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_middle type_default stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container us_custom_d2cb5f4a has_bg_color\"><div class=\"vc_column-inner\"><div class=\"w-hwrapper valign_middle align_center\"><div class=\"w-image us_custom_8c562358 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-1024x1024.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-1024x1024.jpg 1024w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-300x300.jpg 300w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-150x150.jpg 150w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-283x283.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-400x400.jpg 400w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-566x566.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-200x200.jpg 200w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-949x949.jpg 949w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1-683x683.jpg 683w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Steuerberater-Christian-Walczak-1.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\"><\/div><\/div><div class=\"w-vwrapper align_left valign_middle\" style=\"--vwrapper-gap:0rem\"><div class=\"w-text us_custom_b7b407d9\"><span class=\"w-text-h\"><span class=\"w-text-value\">Managing director and tax consultant<\/span><\/span><\/div><h4 class=\"w-text us_custom_1f257949\"><span class=\"w-text-h\"><span class=\"w-text-value\">Christian Walczak<\/span><\/span><\/h4><\/div><\/div><div class=\"w-separator size_small\"><\/div><div class=\"w-separator size_small\"><\/div><h2 class=\"w-text us_custom_8ac662a2 has_text_color\"><span class=\"w-text-h\"><span class=\"w-text-value\">Simple solutions for<br \/>\ncomplex questions<\/span><\/span><\/h2><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1\" href=\"#\"><span class=\"w-btn-label\">Let&#039;s see<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container us_custom_1e9a0e01 hide_on_tablets hide_on_mobiles has_bg_color\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto width_full\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_2-1 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:0rem;\"><div class=\"wpb_column vc_column_container us_custom_8f4479a9\"><div class=\"vc_column-inner\"><div class=\"g-cols wpb_row via_grid cols_2-3 laptops-cols_1 tablets-cols_inherit mobiles-cols_1 valign_middle type_default reversed stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_2244a33c\"><div class=\"wpb_wrapper\"><h4>As competent partners in Dortmund around:<\/h4>\n<\/div><\/div><div class=\"wpb_text_column us_custom_01c6b02a\"><div class=\"wpb_wrapper\"><div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li>\n<h5>Taxes<\/h5>\n<\/li>\n<li>\n<h5>Accounting<\/h5>\n<\/li>\n<li>\n<h5>business consulting<\/h5>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"layoutArea\">\n<p>&nbsp;<\/p>\n<p>we offer you a wide range of services &#8211; from the handling of day-to-day business to creative tax consulting.<\/p>\n<\/div>\n<\/div><\/div><h4 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Our goal<br \/>\nis,<\/span><\/span><\/h4><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>To provide you with the best possible support for your tax obligations. In doing so, we pay particular attention to reducing your tax burden. Through our personal support, you as our client will receive the desired information quickly and directly.<\/p>\n<p>In addition, through competent cooperation partners from the fields of auditing, law, finance and insurance, we are also able to solve special tasks.<\/p>\n<\/div><\/div><div class=\"w-separator size_medium\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 has_ratio align_none\"><div class=\"w-image-h\"><div style=\"padding-bottom:100%\"><\/div><img decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Steuerberater-in-Dortmund-5442.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" title=\"\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container us_custom_f43d7c0b hide_on_tablets hide_on_mobiles has_bg_color\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto width_full\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_2-1 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:0rem;\"><div class=\"wpb_column vc_column_container us_custom_1af7e0b1\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Tunal &#8211; latest tax news tips<\/h2>\n<\/div><\/div><div class=\"w-separator size_medium\"><\/div><div class=\"w-grid us_grid type_masonry layout_testimonial_4 cols_2 preload_style_spinner with_isotope\" id=\"us_grid_1\" style=\"--columns:2;--gap:1.5rem;\" data-filterable=\"true\"><style>@media (max-width:1499px){#us_grid_1{--columns:1!important}}@media (max-width:1024px){#us_grid_1{--columns:1!important}}@media (max-width:600px){#us_grid_1{--columns:1!important}}.layout_testimonial_4 .w-grid-item-h{}.layout_testimonial_4 .usg_post_image_1{width:5.5rem!important}.layout_testimonial_4 .usg_post_custom_field_1{font-weight:700!important;line-height:1.5!important;margin-bottom:0!important}.layout_testimonial_4 .usg_post_custom_field_2{color:var(--color-content-faded)!important;font-size:0.9rem!important;line-height:1.5!important}<\/style><div class=\"w-grid-list\">\t<article class=\"w-grid-item size_1x1 post-12546 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12546\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s.pdf\" aria-label=\"Cheap transfer of a dwelling\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"Tax tips from Tunal Steuerberatung your tax consultant in Dortmund city center\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><h5>Discounted transfer<\/h5>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span>When renting an apartment to relatives such as children, parents or siblings for residential purposes, care must be taken&#8230;<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s.pdf\"><span class=\"w-post-elm-value\">Magazine extract 40\/2026<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to article on page 7<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12525 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12525\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s.pdf\" aria-label=\"Destruction of business and accounting documents\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"Tunal Steuerberatung - Your tax consultant in the city center of Dortmund.\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><h5>Destruction<\/h5>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span>of business and accounting documents &#8211; Accounting documents are subject to certain retention periods (see \u00a7 147 AO)&#8230;<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s.pdf\"><span class=\"w-post-elm-value\">Magazine extract 39\/2026<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to article on page 7<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12501 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12501\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s.pdf\" aria-label=\"Property tax according to the federal model is constitutional\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><h5>Property tax<\/h5>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span>constitutional according to the federal model&#8230;<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s.pdf\"><span class=\"w-post-elm-value\">Magazine excerpt 38\/2026<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to article on page 5<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12475 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12475\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s.pdf\" aria-label=\"New values in social insurance for 2026\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><h5>New values<\/h5>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span>in social insurance for 2026. From 01.01.2026, new values will apply in part&#8230; <\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s.pdf\"><span class=\"w-post-elm-value\">Magazine excerpt 37\/2026<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to the article on page 8<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12450 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12450\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025_s.pdf\" aria-label=\"Special expenses 2025\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><h5>E-mails \/ tax audits<\/h5>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span>These documents must be presented to the auditor on request during a tax audit. E-mails&#8230; <\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025_s.pdf\"><span class=\"w-post-elm-value\">Magazine extract 36\/2025<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to article on page 7<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12424 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12424\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025_s.pdf\" aria-label=\"Special expenses 2025\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><h5>Special expenses 2025<\/h5>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span>Certain expenses that are neither business expenses nor income-related&#8230;<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025_s.pdf\"><span class=\"w-post-elm-value\">Magazine extract 35\/2025<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to the article on page 8<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12376 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12376\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin_TUNAL_33_09_2025_s.pdf\" aria-label=\"Inheritance tax\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><h5>Inheritance tax<\/h5>\n<p>Inheritance tax exemption for a family home with a registered right of residence&#8230;<\/p>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin_TUNAL_33_09_2025_s.pdf\"><span class=\"w-post-elm-value\">Magazine extract 34\/2025<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to article on page 7<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12322 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12322\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_TUNAL_32_08_2025_s.pdf\" aria-label=\"Nursing care services\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><h5>Capital gain,<\/h5>\n<p>in the case of transfer of a property for partial consideration&#8230;<\/p>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_TUNAL_32_08_2025_s.pdf\"><span class=\"w-post-elm-value\">Magazine extract 32\/2025<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to article on page 5<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12295 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12295\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Steuerberatung-Tunal-Magazin_31_07_2025.pdf\" aria-label=\"Nursing care services\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h5><span>Bank transfer,<\/span><\/h5>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>as a prerequisite for the deduction of nursing and care services as much&#8230;.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Steuerberatung-Tunal-Magazin_31_07_2025.pdf\"><span class=\"w-post-elm-value\">Magazine extract 31\/2025<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to article on page 5<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-12250 us_testimonial type-us_testimonial status-publish has-post-thumbnail hentry\" data-id=\"12250\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_image usg_post_image_1 with_quote_icon as_circle has_width stretched\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025_s.pdf\" aria-label=\"Private investment income&#8230;\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" title=\"\"><\/a><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_top\"><div class=\"w-post-elm post_content usg_post_content_1\"><div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h5><span>The taxation of private investment income,<\/span><\/h5>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span>is generally subject to a capital gains tax deduction <\/span>of 25% plus&#8230;.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_1 type_text us_testimonial_author\"><a target=\"_blank\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025_s.pdf\"><span class=\"w-post-elm-value\">Magazine extract 30\/2025<\/span><\/a><\/div><div class=\"w-post-elm post_custom_field usg_post_custom_field_2 has_text_color type_text us_testimonial_role color_link_inherit\"><span class=\"w-post-elm-value\">Continue to article on page 6<\/span><\/div><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n<\/div>\t<div class=\"w-grid-preloader\">\r\n\t\t<div class=\"g-preloader type_1\">\r\n\t\t\t<div><\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n\t\t<div class=\"w-grid-json hidden\" onclick='return {&quot;action&quot;:&quot;us_ajax_grid&quot;,&quot;infinite_scroll&quot;:0,&quot;max_num_pages&quot;:3,&quot;pagination&quot;:&quot;none&quot;,&quot;template_vars&quot;:{&quot;columns&quot;:&quot;2&quot;,&quot;exclude_items&quot;:&quot;none&quot;,&quot;img_size&quot;:&quot;default&quot;,&quot;ignore_items_size&quot;:0,&quot;items_layout&quot;:&quot;testimonial_4&quot;,&quot;items_offset&quot;:&quot;1&quot;,&quot;load_animation&quot;:&quot;none&quot;,&quot;overriding_link&quot;:&quot;%7B%22url%22%3A%22%22%7D&quot;,&quot;post_id&quot;:0,&quot;query_args&quot;:{&quot;post_type&quot;:[&quot;us_testimonial&quot;],&quot;post_status&quot;:[&quot;publish&quot;,&quot;acf-disabled&quot;],&quot;posts_per_page&quot;:&quot;10&quot;},&quot;orderby_query_args&quot;:{&quot;orderby&quot;:{&quot;date&quot;:&quot;DESC&quot;}},&quot;type&quot;:&quot;masonry&quot;,&quot;us_grid_post_type&quot;:&quot;us_testimonial&quot;,&quot;us_grid_ajax_index&quot;:1,&quot;us_grid_filter_query_string&quot;:null,&quot;us_grid_index&quot;:1,&quot;page_args&quot;:[],&quot;lang&quot;:&quot;en&quot;}}'><\/div>\r\n\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container us_custom_92f1a355 hide_on_tablets hide_on_mobiles has_bg_color\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"The taxation of private investment income, is generally subject to a capital gains tax deduction of 25% plus....","protected":false},"author":1,"featured_media":9301,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9347","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/pages\/9347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9347"}],"version-history":[{"count":12,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/pages\/9347\/revisions"}],"predecessor-version":[{"id":12258,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/pages\/9347\/revisions\/12258"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media\/9301"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}