Tax dates and notes at the end of 2018

6 years ago

Tax dates – Notes – End of year 2018 – for employees [ultimate_heading main_heading=”Steuerliche Termine und Hinweise zum Jahresende 2018 für Arbeitnehmer” alignment=”left”][/ultimate_heading] Application and submission deadlines Wage tax deduction…

Maintenance expenses, pro rata reduction for “occasional” payments

Extraordinary charges, Information letter, Maintenance expenses

6 years ago

Maintenance expenses – pro rata reduction – “occasional” payments [ultimate_heading main_heading=”Unterhaltsaufwendungen: Anteilige Kürzung bei „gelegentlichen“ Zahlungen” alignment=”left” margin_design_tab_text=””][/ultimate_heading] Maintenance services to legally dependent persons (e.g. children over the age of…

Private sale of tickets taxable?

Income tax, Information letter, Tickets

6 years ago

Private sale – tickets – taxable? [ultimate_heading main_heading=”Privater Verkauf von Eintrittskarten steuerpflichtig?” alignment=”left” margin_design_tab_text=””][/ultimate_heading] The sale of tickets for sold-out concert or sporting events can be very lucrative in individual…

Acquisition-related production costs

Cost of sales, Information letter, Renting and leasing

6 years ago

Acquisition-related production costs – restoration to a contemporary condition [ultimate_heading main_heading=”Anschaffungsnahe Herstellungskosten: Wiederherstellung eines zeitgemäßen Zustands” alignment=”left” margin_design_tab_text=””][/ultimate_heading] Costs for maintenance and renovation, incurred within three years of acquisition and…

Facilitation of input tax deduction

Information letter, Input tax deduction, Sales tax

6 years ago

Facilitations – input tax deduction [ultimate_heading main_heading=”Erleichterungen beim Vorsteuerabzug” alignment=”left”][/ultimate_heading] Prerequisite for the input tax deduction is the possession of a proper invoice that meets the requirements of §§ 14…

Temporary increase in time limits for short-term employees expires

Information letter,

6 years ago

Temporary increase – time limits – short-term employees – expires [ultimate_heading main_heading=”Befristete Erhöhung der Zeitgrenzen für kurzfristig Beschäftigte läuft aus” alignment=”left”][/ultimate_heading] Will be employees, such as temporary or seasonal employees,…

Tax dates and notes for the end of 2018

Dates and notes, Information letter

6 years ago

Tax deadlines – notes for the end of 2018 [ultimate_heading main_heading=”Steuertermine und Hinweise zum Jahresende 2018″ alignment=”left” margin_design_tab_text=””][/ultimate_heading] Self-employed, landlord, pensioner or employee, who are required to file income tax…

Limitation of the withdrawal of use under the 1% rule

CAR, Information letter, Usage withdrawal

6 years ago

Car use – Limitation – Withdrawal of use – 1% rule [ultimate_heading main_heading=”Begrenzung der Nutzungsentnahme bei 1%-Regelung, PKW-Nutzung.” alignment=”left” margin_design_tab_text=””][/ultimate_heading] If a company passenger car is is also used by…

Deduction of income-related expenses when renting a home office to the employer

Advertising costs, Home Office, Information letter, Renting and leasing

6 years ago

Deduction of income-related expenses – Rental – Home office to the employer [ultimate_heading main_heading=”Werbungskostenabzug bei Vermietung eines Homeoffice an den Arbeitgeber” alignment=”left” margin_design_tab_text=””][/ultimate_heading] The full deduction of income-related expenses for…

Limitation on loss deduction in the case of takeover of corporations – reapplication of the reorganization clause

Corporations, Information letter, Loss deduction limitation, Restructuring clause

6 years ago

Limitation on loss deduction – Takeover – Corporations – Reapplication of the reorganization clause [ultimate_heading main_heading=”Verlustabzugsbeschränkung bei Übernahme von Kapitalgesellschaften – Wieder Anwendung der Sanierungsklausel” alignment=”left”][/ultimate_heading] According to a regulation…

Prohibition of deduction for debt interest – assessment basis

Debt interest, Information letter, Operating expenses

6 years ago

Prohibition of deduction – Debt interest – Basis of assessment [ultimate_heading main_heading=”Abzugsverbot für Schuldzinsen – Bemessungsgrundlage” alignment=”left” margin_design_tab_text=””][/ultimate_heading] According to § 4 para. 4a EStG are business debt interest are…

Reimbursement of input tax amounts from EU member states

Information letter, Input tax refund procedure

6 years ago

Refund – input tax amounts – EU member states [ultimate_heading main_heading=”Erstattung von Vorsteuerbeträgen aus EU-Mitgliedstaaten” alignment=”left” margin_design_tab_text=””][/ultimate_heading] Entrepreneurs based in Germany, who are entitled to deduct input tax and have…

Archive

Blog Archive

Tax dates and notes at the end of 2018

Maintenance expenses, pro rata reduction for “occasional” payments

Private sale of tickets taxable?

Acquisition-related production costs

Facilitation of input tax deduction

Tax dates and notes for the end of 2018

Limitation of the withdrawal of use under the 1% rule

Deduction of income-related expenses when renting a home office to the employer

Limitation on loss deduction in the case of takeover of corporations – reapplication of the reorganization clause

Prohibition of deduction for debt interest – assessment basis

Reimbursement of input tax amounts from EU member states

Location

Heerener Street 177, 59174 Kamen

Contact

info@adiuvat.eu

+49 2307 9949 010