{"id":10051,"date":"2018-09-25T12:30:32","date_gmt":"2018-09-25T10:30:32","guid":{"rendered":"https:\/\/tunal-stb.de\/prohibition-of-deduction-for-debt-interest-assessment-basis\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"prohibition-of-deduction-for-debt-interest-assessment-basis","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/prohibition-of-deduction-for-debt-interest-assessment-basis\/","title":{"rendered":"Prohibition of deduction for debt interest – assessment basis"},"content":{"rendered":"

Prohibition of deduction – Debt interest – Basis of assessment<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Abzugsverbot fu\u0308r Schuldzinsen \u2013 Bemessungsgrundlage” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

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According to \u00a7 4 para. 4a EStG are business debt interest<\/h2>\n

are generally not deductible to the extent that they are attributable to excess withdrawals<\/strong>.<\/p>\n

There is an excess withdrawal,<\/h2>\n

if withdrawals in a financial year are higher than the sum of profit and contributions; if withdrawals are lower than this sum, they are referred to as under-withdrawals.<\/p>\n

Non-deductible are debt interest in the amount of 6% of the excess withdrawals of the fiscal year plus the excess withdrawals and less the under-withdrawals from previous fiscal years, but not more than the actual expense of debt interest to the extent that it exceeds 2,050 euros.<\/p>\n

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Debt interest related to the acquisition of fixed assets is not taken into account in this calculation.<\/p>\n

The Federal Fiscal Court<\/h2>\n

has limited the assessment basis for determining non-deductible debt interest in a new ruling. According to this, the non-deductible debt interest can be determined at most on the basis of the accumulated withdrawal surplus (i.e. all withdrawals less all contributions); in the example case, this would therefore result in (11,000 euros x 6% =) 660 euros of<\/strong> non-deductible debt interest. The new ruling is always advantageous if the sum of losses is greater than the sum of profits; if the profits outweigh the losses, the previous calculation method remains in effect.<\/p>\n

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(Further comments & information & examples on this can be found in our information letter 09\/2018 under the item 6.)<\/strong><\/em><\/p>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Prohibition of deduction – Debt interest – Basis of assessment [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Abzugsverbot fu\u0308r Schuldzinsen \u2013 Bemessungsgrundlage\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"] According to \u00a7 4 para. 4a EStG are business debt interest are generally not deductible to the extent that they are attributable to excess withdrawals. There is an excess withdrawal, if withdrawals in a...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1014,535,1013],"tags":[1015],"class_list":["post-10051","post","type-post","status-publish","format-standard","hentry","category-debt-interest","category-information-letter","category-operating-expenses-en","tag-debt-interest"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10051","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"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=10051"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10051\/revisions"}],"predecessor-version":[{"id":10278,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10051\/revisions\/10278"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}