{"id":9368,"date":"2023-06-09T11:52:48","date_gmt":"2023-06-09T09:52:48","guid":{"rendered":"https:\/\/tunal-stb.de\/download\/"},"modified":"2026-05-19T17:09:59","modified_gmt":"2026-05-19T15:09:59","slug":"download","status":"publish","type":"page","link":"https:\/\/tunal-stb.de\/en\/download\/","title":{"rendered":"Download"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h1 style=\"text-align: center;\">Download<\/h1>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\">As a special service, we have compiled specialist information on business and tax law for you in our magazines.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-grid us_carousel type_carousel layout_gallery_default preload_style_spinner items_4\" id=\"us_grid_1\" style=\"--items:4;--gap:1.5rem;\"><style>.layout_gallery_default .w-grid-item-h{}<\/style><div class=\"w-grid-list owl-carousel valign_stretch dotstyle_circle navstyle_circle arrows-ver-pos_middle arrows-hor-pos_on_sides_outside arrows-disabled_hide owl-responsive-2000 with_arrows\" style=\"--transition-duration:350ms;--arrows-size:1.5rem;--arrows-hor-offset:calc(0px + 1.5rem);--arrows-gap:10px;\">\t<article class=\"w-grid-item post-12552 attachment type-attachment status-inherit hentry\" data-id=\"12552\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s.jpg\" class=\"attachment-large size-large\" alt=\"Tunal tax consultancy Dortmund\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12531 attachment type-attachment status-inherit hentry\" data-id=\"12531\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s.jpg\" class=\"attachment-large size-large\" alt=\"Tax tips from Tunal Steuerberatung your tax consultant in Dortmund city center\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12505 attachment type-attachment status-inherit hentry\" data-id=\"12505\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s.jpg\" class=\"attachment-large size-large\" alt=\"Tunal Steuerberatung - Your tax consultant in the city center of Dortmund.\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12481 attachment type-attachment status-inherit hentry\" data-id=\"12481\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12454 attachment type-attachment status-inherit hentry\" data-id=\"12454\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12427 attachment type-attachment status-inherit hentry\" data-id=\"12427\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12406 attachment type-attachment status-inherit hentry\" data-id=\"12406\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12383 attachment type-attachment status-inherit hentry\" data-id=\"12383\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12354 attachment type-attachment status-inherit hentry\" data-id=\"12354\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12308 attachment type-attachment status-inherit hentry\" data-id=\"12308\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12277 attachment type-attachment status-inherit hentry\" data-id=\"12277\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12209 attachment type-attachment status-inherit hentry\" data-id=\"12209\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12182 attachment type-attachment status-inherit hentry\" data-id=\"12182\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12172 attachment type-attachment status-inherit hentry\" data-id=\"12172\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12159 attachment type-attachment status-inherit hentry\" data-id=\"12159\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025.jpg\" class=\"attachment-large size-large\" alt=\"Tax consultancy in Dortmund with the monthly law firm magazine of tax consultant Christian Walczak.\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item post-12144 attachment type-attachment status-inherit hentry\" data-id=\"12144\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><img loading=\"lazy\" decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n<\/div><div class=\"w-grid-carousel-json hidden\" onclick='return 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class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_2-1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_8c953d36\"><div class=\"wpb_wrapper\"><h2>Our latest news &#8211; reliable and concise!<\/h2>\n<\/div><\/div><div class=\"wpb_text_column\" id=\"Anmeldung\"><div class=\"wpb_wrapper\"><p>Benefit from the newsletter registration and receive our latest magazine issue always hot off the press. 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This means that your e-mail address will be deleted from the mailing list after you unsubscribe from the free law firm magazine.<\/span><\/span><\/span><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap kc_captcha\" data-name=\"kc_captcha\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"captcha-image\" ><span class=\"cf7ic_instructions\">Please prove you are human by selecting the<span> star<\/span>.<\/span><label><input aria-label=\"1\" type=\"radio\" name=\"kc_captcha\" value=\"kc_human\" \/><svg aria-hidden=\"true\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\"><path fill=\"currentColor\" d=\"M259 18l-65 132-146 22c-26 3-37 36-18 54l106 103-25 146c-5 26 23 46 46 33l131-68 131 68c23 13 51-7 46-33l-25-146 106-103c19-18 8-51-18-54l-146-22-65-132a32 32 0 00-58 0z\"\/><\/svg><\/label><label><input aria-label=\"2\" type=\"radio\" name=\"kc_captcha\" value=\"bot\" \/><svg aria-hidden=\"true\" role=\"img\" 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class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Subscribe free of charge\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h5><strong>What does our information letter &#8211; law firm magazine offer you?<\/strong><\/h5>\n<ul>\n<li>reliable client information from tax law<\/li>\n<li>understandable and useful even for tax laymen<\/li>\n<li>carefully researched footnotes (included in the full information letter)<\/li>\n<li>important issues, deadlines, etc.<\/li>\n<li>Information on current changes in the law, court rulings, administrative instructions in tax law<\/li>\n<li>Special information on special topics<\/li>\n<li>Pure client information and news<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 41\/26<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Capitalization of the share in a maintenance reserve for residential or partial ownership<\/li>\n<li>Proportionate private sales transaction for a study in your own home?<\/li>\n<li>Interest on trade tax refunds to be taxed as business income<\/li>\n<li>Private sales transaction in connection with a mobile home not taxable<\/li>\n<li>Event to bid farewell to an employee<\/li>\n<li>Gift tax: &#8220;Usual occasional gifts&#8221; tax-free<\/li>\n<li>Tax reduction for household-related services and craftsmen&#8217;s services<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Tunal tax consultancy Dortmund\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/05\/Magazin_TUNAL_41_05_2026_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 41\/2026<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 40\/26<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Study of a spouse in a shared single-family home<\/li>\n<li>Special expense deduction for childcare costs only if you belong to a household<\/li>\n<li>Private car use: parking costs borne by the employee<\/li>\n<li>No child benefit for grandchild of full age in a separate apartment in the same apartment building<\/li>\n<li>Maintenance expenses as an extraordinary burden<\/li>\n<li>Right of use as the assessment basis for real estate transfer tax<\/li>\n<li>Cheap transfer of a dwelling<\/li>\n<li>Deduction of trade union contributions from 2026<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Tax tips from Tunal Steuerberatung your tax consultant in Dortmund city center\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_40_04_2026_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 40\/2026<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 39\/26<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Can contributions to voluntary private supplementary long-term care insurance be deducted as special expenses?<\/li>\n<li>Current real estate transfer tax rates<\/li>\n<li>Waiver of property tax due to reduction in income<\/li>\n<li>Double housekeeping: Expenses for a parking space<\/li>\n<li>Destruction of business and accounting documents<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Tunal Steuerberatung - Your tax consultant in the city center of Dortmund.\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/03\/Magazin_TUNAL_39_03_2026_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 39\/2026<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 38\/26<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Property tax according to the federal model is constitutional<\/li>\n<li>Deadline for annual social security declarations: February 15<\/li>\n<li>Permanent deadline extension for advance VAT payments 2026<\/li>\n<li>Waiver for consideration in the case of usufruct of a rented property free of charge<\/li>\n<li>Tax consultancy costs are not disposal costs when selling a significant shareholding<\/li>\n<li>Rate reduction for compensation payments for vacation entitlement<\/li>\n<li>Contribution of the family home to a spouses&#8217; GbR as a tax-free gift<\/li>\n<li>Tax Amendment Act 2025 etc.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/02\/Tunal_Magazin_38_02_2026_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 38\/2026<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 37\/26<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>2026 non-cash remuneration values for income tax and social insurance<\/li>\n<li>Lump-sum settlements for waiver of post-marital claims<\/li>\n<li>Shareholder-managing director: No expressly permitted private use of a car<\/li>\n<li>Tax consideration of expenses paid by third parties<\/li>\n<li>New values in social insurance for 2026<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2026\/01\/Magazin_TUNAL_37_01_2026_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 37\/2026<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 36\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Inventory at the end of the financial year<\/li>\n<li>From 2026: Tax incentives for employees of retirement age<\/li>\n<li>Benefits in kind to employees (e.g. on the occasion of company or Christmas parties)<\/li>\n<li>Recognition of a tenancy between spouses<\/li>\n<li>Submission of emails in the context of tax audits<\/li>\n<li>Standard local rental period for a vacation apartment<\/li>\n<li>Regularly recurring income and expenses at the turn of the year for<\/li>\n<li>Revenue surplus accounting and surplus income<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/12\/Magazin_TUNAL_36_12_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 36\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 35\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li><span>Special expenses 2025<\/span><\/li>\n<li><span>Recognition of discretionary business assets<\/span><\/li>\n<li><span>Loss of assets due to fraud is not an extraordinary burden<\/span><\/li>\n<li><span>Purchase low-value assets until the end of 2025<\/span><\/li>\n<li><span>Child benefit despite parallel employment<\/span><\/li>\n<li><span>Wage tax reduction<\/span><\/li>\n<li><span>Offsetting losses from the sale of shares<\/span><\/li>\n<li><span>Tax Amendment Act 2025<\/span><\/li>\n<\/ul>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/11\/Magazin_TUNAL_35_11_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 35\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 34\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Constitutionality of the SolZG 1995 &#8211; Rejection of objections<\/li>\n<li>Company car and professional use of a private car<\/li>\n<li>Travel expenses for first place of work<\/li>\n<li>Inheritance tax exemption for a family home with registered right of residence<\/li>\n<li>Retroactive elimination of tax &#8211; error regarding tax consequences of marriage contract<\/li>\n<li>Amendment to the Income Tax Implementing Ordinance<\/li>\n<li>Pay service and tradesman invoices by the end of the year<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/10\/Magazin_TUNAL_34_10_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 34\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 33\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Immediate tax investment program in force<\/li>\n<li>Special expense deduction for childcare costs &#8211; Beneficiary expenses<\/li>\n<li>Is a private sale transaction in connection with a mobile home taxable?<\/li>\n<li>Reimbursement of input tax amounts from EU member states<\/li>\n<li>Waiver of late payment penalties for &#8220;punctual&#8221; taxpayers<\/li>\n<li>Expenses for your own funeral<\/li>\n<li>Travel to rented apartments as income-related expenses<\/li>\n<li>Artists&#8217; social security contribution falls to 4.9% in 2026<\/li>\n<li>Double housekeeping for a one-person household<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin-_Tunal_33_09_2025-1-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/09\/Magazin_TUNAL_33_09_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 33\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 32\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Prohibition of deduction of income-related expenses for capital income is constitutional<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Constitutionality of late payment surcharges after 31.12.2018<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Capital gain on the transfer of a property for partial consideration<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>No provisional note when determining the solidarity surcharge<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Inheritance tax exemption for &#8220;family home&#8221;<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Intention to make a profit: provisional nature of loss recognition<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Payment of ferry, toll or vignette costs for car rental<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Immediate tax investment program  <span><br \/>\n<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_Tunal_32_08_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/08\/Magazin_TUNAL_32_08_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 32\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 31\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li><span>Freelance income of a partnership with commercial management by a professional  <\/span><\/li>\n<li><span><\/span><span><\/span><span>Transfer as a prerequisite for the deduction of care and support services and maintenance payments  <\/span><\/li>\n<li><span><\/span><span><\/span><span>Private use of a company pickup truck  <\/span><\/li>\n<li><span><\/span><span><\/span><span>Inflow of unpaid bonuses for shareholder managing directors  <\/span><\/li>\n<li><span><\/span><span><\/span><span>Debt interest deduction after free transfer of a co-ownership share?  <\/span><\/li>\n<li><span><\/span><span><\/span><span>Cryptocurrencies: New regulations on recording obligations  <\/span><\/li>\n<li><span><\/span><span><\/span><span>Determining the customary local rent for rental income  <\/span><span><br \/>\n<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Magazin_Tunal_31_07_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/07\/Steuerberatung-Tunal-Magazin_31_07_2025.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 31\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 30\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Constitutionality of late payment penalties<\/li>\n<li>No more provisional tax assessment for the taxation of old-age pensions<\/li>\n<li>Relocation to set up a study &#8211; no deduction of income-related expenses<\/li>\n<li>Private investment income in the income tax return<\/li>\n<li>Reimbursement of foreign input tax amounts from so-called third countries (non-EU countries)<\/li>\n<li>Tax plans of the new coalition government<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/06\/Magazin_30_Tunal_06_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 30\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 29\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Solidarity surcharge not unconstitutional<\/li>\n<li>Early repayment penalty as income-related expenses for subletting<\/li>\n<li>Real estate transfer tax: Subsequent special requests when purchasing buildings still to be constructed<\/li>\n<li>Tax reduction for household-related services and craftsmen&#8217;s services<\/li>\n<li>Offsetting restriction for losses from tax deferral models not unconstitutional<\/li>\n<li>No special depreciation after demolition and new construction<\/li>\n<li>Reporting obligation for electronic cash registers<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin-_Tunal_29_05_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/05\/Magazin_Tunal_29_05_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 29\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 28\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li><span>Time of deduction of income-related expenses when paying into the maintenance reserve<\/span><\/li>\n<li><span>Allowance for bonus payments from health insurance companies  <\/span><\/li>\n<li><span>No taxation of a severance payment to a departing tenant  <\/span><\/li>\n<li><span>Disposal of estate assets <\/span><span>after the acquisition of shares in a <\/span><span>community of heirs <\/span> <\/li>\n<li><span>Fitness studio fees for functional<\/span><span>training as extraordinary expenses <\/span><span>to be taken into account <\/span> <\/li>\n<li><span>Value added tax on income from criminal acts  <\/span><\/li>\n<li><span>Compensation for loss of earnings from an insurance company &#8211; Subsequent reimbursement of the tax burden  <\/span><\/li>\n<li><span>Gift tax for low-interest loans  <\/span><\/li>\n<li><span>Special ban on loss compensation for forward transactions abolished  <\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/04\/Magazin_Tunal_28_04_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 28\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 27\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Distribution of a special leasing payment for travel expenses<\/li>\n<li>Waiver of property tax due to reduction in income<\/li>\n<li>Current real estate transfer tax rates<\/li>\n<li>Inheritance tax: tax-free amount if the father waives statutory inheritance rights<\/li>\n<li>Destruction of business and accounting documents<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Tax consultancy in Dortmund with the monthly law firm magazine of tax consultant Christian Walczak.\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/03\/Magazin_TUNAL_27_03_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 27\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 26\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Partial transfer of a property for consideration as a taxable sale transaction within the meaning of Section 23 EStG?<\/li>\n<li>Deadline for annual social security notifications: February 15<\/li>\n<li>Completion of an energy measure in installments<\/li>\n<li>Proof of medical expenses as an extraordinary burden<\/li>\n<li>Wage tax certificates 2024<\/li>\n<li>Permanent deadline extension for advance VAT payments 2025<\/li>\n<li>Reduced-price transfer of an apartment<\/li>\n<li>Income tax reduction for 2024 to 2026<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/02\/Magazin_Tunal_26_02_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 26\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 25\/25<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li><span>2025 non-cash remuneration values for income tax and social insurance<\/span><\/li>\n<li><span>Option for taxation according to the partial income method for participation in a GmbH<\/span><\/li>\n<li><span>Legislative changes from 01.01.2025<\/span><\/li>\n<li><span>Invoices from small businesses from 01.01.2025<\/span><\/li>\n<li><span>New values in social insurance for 2025  <\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_left\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/01\/Magazin_Tunal_25_01_2025.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/01\/Magazin_Tunal_25_01_2025.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/01\/Magazin_Tunal_25_01_2025-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/01\/Magazin_Tunal_25_01_2025-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/01\/Magazin_Tunal_25_01_2025-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/01\/Magazin_Tunal_25_01_2025-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2025\/01\/Magazin_Tunal_25_01_2025_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 25\/2025<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 24\/24<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Electronic invoices become mandatory<\/li>\n<li>Company events: Flat-rate taxation and group of participantsBequest in connection with &#8220;Berlin will&#8221;<\/li>\n<li>Determining the customary local rent for rental income<\/li>\n<li>Double household management in cases of relocation &#8211; living in the parental home<\/li>\n<li>Expenses for pre-implantation diagnostics and artificial insemination&lt;<\/li>\n<li>Growth Opportunities Act: Degressive depreciation for new residential buildings?<\/li>\n<li>Transmission of information on foreign bank accounts<\/li>\n<li>Second home tax for dual household management<\/li>\n<li>Expenses for items of clothing for influencers<\/li>\n<li>Reimbursement of foreign input tax amounts from so-called third countries (non-EU countries)<\/li>\n<li>Tax reduction for household-related services and craftsmen&#8217;s services<\/li>\n<li>Decisions on the determination of property tax value<\/li>\n<li>Maintenance expenses: Low assets of the dependent person<\/li>\n<li>Sale of a car from discretionary business assets &#8211; constitutional complaint dismissed<\/li>\n<li>Annual Tax Act 2024: New mobility budget<\/li>\n<li>VAT rate for ancillary accommodation services<\/li>\n<li>No double housekeeping if main residence is near the place of employment<\/li>\n<li>Waiver of late payment penalties for &#8220;punctual&#8221; taxpayers<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_center\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/07\/Tunal_Magazin_24_2024.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Tunal Magazin, Information ihres Steuerberaters durch die Steuerberatung Tunal in der Dortmunder Innenstadt.\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/07\/Tunal_Magazin_24_2024.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/07\/Tunal_Magazin_24_2024-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/07\/Tunal_Magazin_24_2024-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/07\/Tunal_Magazin_24_2024-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/07\/Tunal_Magazin_24_2024-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/07\/Magazin_TUNAL_24_2024_klein.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 24\/2024<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 23\/24<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5>Issue Content:<\/h5>\n<ul>\n<li>Legal costs for post-marital maintenance not income-related expenses<\/li>\n<li>Input tax deduction from heating system for apartment rental?<\/li>\n<li>Flat-rate income tax in accordance with \u00a7 37b EStG<\/li>\n<li>Private capital gains in the income tax return<\/li>\n<li>Input tax apportionment for mixed-use buildings<\/li>\n<li>Growth Opportunities Act passed<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_center\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/04\/Tunal_Magazin_23_2024.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Tunal Magazin, Information ihres Steuerberaters durch die Steuerberatung Tunal in der Dortmunder Innenstadt.\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/04\/Tunal_Magazin_23_2024.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/04\/Tunal_Magazin_23_2024-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/04\/Tunal_Magazin_23_2024-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/04\/Tunal_Magazin_23_2024-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/04\/Tunal_Magazin_23_2024-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/05\/Magazin_TUNAL_23_2024_klein.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 23\/2024<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 22\/24<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<div class=\"wpb_column vc_column_container\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_text_column\">\n<div class=\"wpb_wrapper\">\n<ul>\n<li>Unconstitutionality of property tax valuation?<\/li>\n<li>Disposal of estate assets after acquisition of shares in a community of heirs<\/li>\n<li>Childcare costs only if you belong to a household &#8211; is the rule unconstitutional?<\/li>\n<li>Destruction of accounting records<\/li>\n<li>Constitutionality of late payment penalties<\/li>\n<li>Assertion of the care lump sum<\/li>\n<li>Waiver of property tax due to reduction in income<\/li>\n<li>Private sales transaction: No tax exemption for use by parent<\/li>\n<li>Bonus payments from health insurance companies &#8211; simplification regulation extended<\/li>\n<li>Prepayment penalty as income-related expenses for rental income<\/li>\n<li>Adjustments to tax law due to the MoPeG<\/li>\n<li>Child benefit: Uniform initial training in the event of an interruption due to voluntary service<\/li>\n<li>Loans and grants for training expenses<\/li>\n<li>Employees &#8211; Savings allowance: increase in income limits from 2024<\/li>\n<li>Private sale transaction after division of a (residential) property<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wpb_column vc_column_container\">\n<div class=\"vc_column-inner\">\n<div class=\"w-image us_custom_3b26f501 align_none\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_center\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/03\/Tunal-Magazin-22-2024.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/03\/Tunal-Magazin-22-2024.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/03\/Tunal-Magazin-22-2024-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/03\/Tunal-Magazin-22-2024-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/03\/Tunal-Magazin-22-2024-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/03\/Tunal-Magazin-22-2024-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/04\/Magazin_22_Tunal2024_reduziert.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 22\/2024<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 21\/24<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Taxation of the so-called December aid 2022 no longer applies<\/li>\n<li>19% VAT on restaurant services again<\/li>\n<li>Gift in return for care<\/li>\n<li>Letting luxury properties as a &#8220;hobby&#8221;<\/li>\n<li>Current real estate transfer tax rates<\/li>\n<li>Permanent deadline extension for advance VAT payments 2024<\/li>\n<li>Deadline for annual social security declarations: February 15<\/li>\n<li>Car use: Reduction in benefits due to garage and parking space costs<\/li>\n<li>Income tax certificates 2023<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_center\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/01\/Tunal-Magazin-21-2024.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/01\/Tunal-Magazin-21-2024.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/01\/Tunal-Magazin-21-2024-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/01\/Tunal-Magazin-21-2024-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/01\/Tunal-Magazin-21-2024-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/01\/Tunal-Magazin-21-2024-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/01\/Magazin_21_Tunal_2024_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 21\/2024<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 20\/24<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>2024 non-cash remuneration values for income tax and social insurance<\/li>\n<li>Tax-free allowances for journeys on public transport &#8211; Germany ticket<\/li>\n<li>Cheap transfer of a dwelling<\/li>\n<li>VAT: Time of receipt of the payment for bank transfers<\/li>\n<li>New values in social insurance for 2024<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_center\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/12\/Tunal-Magazin-Nummer-20-0124.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Tunal Steuerberatung Dortmund Innenstadt, die Steuerberater Ihres Vertrauens.\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/12\/Tunal-Magazin-Nummer-20-0124.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/12\/Tunal-Magazin-Nummer-20-0124-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/12\/Tunal-Magazin-Nummer-20-0124-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/12\/Tunal-Magazin-Nummer-20-0124-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/12\/Tunal-Magazin-Nummer-20-0124-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2024\/01\/Magazin_Tunal_20_2024_s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 20\/2024<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 19\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Special expenses 2023<\/li>\n<li>Purchase low-value assets until the end of 2023<\/li>\n<li>Benefits in kind to employees (e.g. on the occasion of company or Christmas parties)<\/li>\n<li>Pay service and tradesman invoices by the end of 2023<\/li>\n<li>Study and home office from 2023<\/li>\n<li>Recognition of discretionary business assets<\/li>\n<li>Wage tax reduction<\/li>\n<li>Inventory at the end of the financial year<\/li>\n<li>Education and training costs of own children as business expenses<\/li>\n<li>Value assessments binding for inheritance tax<\/li>\n<li>Input tax deduction for company events<\/li>\n<li>Waiver of late payment penalties for &#8220;punctual&#8221; taxpayers<\/li>\n<li>Accommodation in a shared flat as an extraordinary burden<\/li>\n<li>Regularly recurring income and expenses at the turn of the year for surplus income accounting with surplus income<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/11\/Tunal-Magazin-19-2023.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/11\/Tunal-Magazin-19-2023.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/11\/Tunal-Magazin-19-2023-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/11\/Tunal-Magazin-19-2023-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/11\/Tunal-Magazin-19-2023-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/11\/Tunal-Magazin-19-2023-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/12\/Tunal-Magazin-Nummer-19-1112_23-ss.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 19\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 18\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Tax reduction for energy-related measures if a conditional usufruct is agreed<\/li>\n<li>Private sale transaction after property division<\/li>\n<li>Handyman services in an apartment provided free of charge<\/li>\n<li>Appropriate interest for shareholder accounts<\/li>\n<li>&#8220;Meals on wheels&#8221;: Expenses not an extraordinary burden<\/li>\n<li>Inheritance tax exemption of the &#8220;family home&#8221; for owner-occupation<\/li>\n<li>Investment amounts and special depreciation for small and medium-sized enterprises &#8211; observe investment deadlines<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/10\/Magazin-18-2023-Tunal.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Tunal Steuerberatung Dortmund Innenstadt\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/10\/Magazin-18-2023-Tunal.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/10\/Magazin-18-2023-Tunal-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/10\/Magazin-18-2023-Tunal-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/10\/Magazin-18-2023-Tunal-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/10\/Magazin-18-2023-Tunal-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/10\/Tunal-Magazin-Nummer-18-10_23sx.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 18\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 17\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Winnings from (online) poker games as commercial income<\/li>\n<li>Claiming the tax reduction for household-related services by tenants<\/li>\n<li>Childcare costs only if the child belongs to the household<\/li>\n<li>Income tax exemption for photovoltaic systems<\/li>\n<li>Draft Growth Opportunity Act<\/li>\n<li>Reimbursement of input tax amounts from EU member states<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-17-0923.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-17-0923.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-17-0923-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-17-0923-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-17-0923-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-17-0923-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/09\/Tunal-Magazin-Nummer-17-09_23.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 17\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 16\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Exclusive celebration in connection with the farewell of a managing director<\/li>\n<li>Private sale transaction: use by the owner&#8217;s parents<\/li>\n<li>Reducing bureaucracy for small photovoltaic systems<\/li>\n<li>Permanent occupational disability in the event of the sale of a business<\/li>\n<li>Compensation for the settlement of divorce succession claims subject to gift tax?<\/li>\n<li>Interest on purchase price installments in connection with the sale of private assets<\/li>\n<li>Deadlines for filing tax returns<\/li>\n<li>Pension payments in addition to current managing director&#8217;s salary<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-566x800.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"Mandanteninformation pur, Kanzleimagazin Nummer 16 der Steuerberatung Tunal mit aktuellen Steuernews, Ihres Steuerberaters Christian Walczak in Dortmund.\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-566x800.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-724x1024.jpg 724w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-141x200.jpg 141w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-671x949.jpg 671w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-483x683.jpg 483w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-scaled.jpg 1810w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/08\/Tunal-Magazin-Nummer-16-0823s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 16\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 15\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Consideration of losses from foreign permanent establishments<\/li>\n<li>Rental of vacation apartments via agents with additional services<\/li>\n<li>No tax relief for home emergency call system<\/li>\n<li>Lump sum for inheritance costs for subsequent heirs<\/li>\n<li>Financial participation in the main household in the case of dual housekeeping<\/li>\n<li>Sale of a single-family house after divorce<\/li>\n<li>Vocational training costs after previous many years of professional activity<\/li>\n<li>Long-term care insurance: Higher contributions from 01.07.2023<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-15-0723-566x800.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-15-0723.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-15-0723-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-15-0723-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-15-0723-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-15-0723-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-15-0723s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 15\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 14\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Amount of late payment penalties and suspension interest lawful?<\/li>\n<li>MoPeG: New regulations for the GbR<\/li>\n<li>Reimbursement of input tax amounts from so-called third countries (non-EU countries)<\/li>\n<li>Photovoltaic systems: sales tax on acquisition, removal and repair<\/li>\n<li>Increase in operating expense allowances for certain professional groups from 2023 onwards<\/li>\n<li>Tax reduction for household-related services and craftsmen&#8217;s services<\/li>\n<li>Gains and losses from the sale of cryptocurrencies<\/li>\n<li>Tax reduction for remuneration for multi-year activities<\/li>\n<li>License plate advertising on private employee vehicles<\/li>\n<li>Input tax deduction from the purchase of luxury vehicles?<\/li>\n<li>Gift tax for prenuptial agreements<\/li>\n<li>Sales tax fiscal unity<\/li>\n<li>Private capital gains in the income tax return<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-14-0423.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-14-0423.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-14-0423-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-14-0423-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-14-0423-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-14-0423-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-14-0623s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 14\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 13\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>No input tax deduction for civic clothing<\/li>\n<li>Garden conversion for the disabled is not an extraordinary burden<\/li>\n<li>&#8220;Pension start date&#8221; for deferred retirement pension<\/li>\n<li>Tax-free cell phone use even after purchase from the employee at a symbolic price<\/li>\n<li>Value added tax: allocation decision for input tax deduction<\/li>\n<li>Compensation to former tenant does not constitute acquisition-related production costs<\/li>\n<li>Current real estate transfer tax rates<\/li>\n<li>Private sale transaction in the case of occasional rental of individual rooms<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><a ref=\"magnificPopup\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-13-0423.jpg\" aria-label=\"Mandanteninformation als Kanzleimagazin Nummer 13 der Steuerberatung Tunal mit aktuellen Steuernews, Ihres Steuerberaters Christian Walczak in Dortmund.\" class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-13-0423.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-13-0423.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-13-0423-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-13-0423-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-13-0423-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-13-0423-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/a><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-13-0423s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 13\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 02\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Tax changes to the workroom as of 01.01.2023<\/li>\n<li>Cab not a &#8220;public&#8221; means of transport<\/li>\n<li>Maintenance expenses: Crediting of educational assistance and negative income<\/li>\n<li>Deadline for annual social security declarations: February 15<\/li>\n<li>Overview Annual Tax Act 2022<\/li>\n<li>Income tax certificates 2022<\/li>\n<li>Surrender of an apartment as separation maintenance<\/li>\n<li>Taxation of natural gas heat emergency aid.<\/li>\n<li>Reduction of the deduction for income-related expenses in the case of a scholarship<\/li>\n<li>Permanent extension for advance sales tax payments 2023<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-02-0223.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-02-0223.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-02-0223-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-02-0223-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-02-0223-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-02-0223-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-02-0223s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 02\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_887a049b height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_1 mobiles-cols_1 valign_middle type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h2 class=\"w-text\"><span class=\"w-text-h\"><span class=\"w-text-value\">Law Firm News No. 01\/23<\/span><\/span><\/h2><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h5><strong>Issue Content:<\/strong><\/h5>\n<ul>\n<li>Non-cash remuneration values 2023 for payroll tax and social insurance<\/li>\n<li>Renovation expenses after removal of an apartment<\/li>\n<li>Inflation Compensation Act: amendments for the years 2022, 2023 and 2024<\/li>\n<li>Commercial activity of an otherwise self-employed or asset-managing partnership<\/li>\n<li>Maintenance payments to former partner<\/li>\n<li>New values in social security for 2023<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image us_custom_3b26f501 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"566\" height=\"800\" src=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-01-0123.jpg\" class=\"attachment-us_566_800 size-us_566_800\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-01-0123.jpg 566w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-01-0123-212x300.jpg 212w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-01-0123-283x400.jpg 283w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-01-0123-142x200.jpg 142w, https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-01-0123-483x683.jpg 483w\" sizes=\"auto, (max-width: 566px) 100vw, 566px\" title=\"\"><\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_0327f43d icon_atleft\" target=\"_blank\" rel=\"nofollow\" href=\"https:\/\/tunal-stb.de\/wp-content\/uploads\/2023\/07\/Tunal-Magazin-Nummer-01-0123s.pdf\"><i class=\"fas fa-download\"><\/i><span class=\"w-btn-label\">View 01\/2023<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container us_custom_f18e90ad has_bg_color\"><div class=\"vc_column-inner\"><div class=\"w-text us_custom_3f70380e\"><span class=\"w-text-h\"><span class=\"w-text-value\">Wherever you are<\/span><\/span><\/div><div class=\"w-separator size_small\"><\/div><h2 class=\"w-text us_custom_fa07718c has_text_color\"><span class=\"w-text-h\"><span class=\"w-text-value\">We solve your most difficult and complex tax problems<\/span><\/span><\/h2><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":12159,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9368","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/pages\/9368","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=9368"}],"version-history":[{"count":82,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/pages\/9368\/revisions"}],"predecessor-version":[{"id":12583,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/pages\/9368\/revisions\/12583"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media\/12159"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}