Debt interest in the event of partial sale of a building
“Debt Interest on Partial Disposition of a Building.” Debt interest incurred in connection with the acquisition or construction of a building that is partly rented out and partly used for…
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Corona crisis: economic stimulus and crisis management package adopted
“Corona crisis: economic stimulus and crisis management package adopted”. The federal government has adopted extensive stimulus measures to address the Corona crisis, including the following tax provisions, among others: The…
Corona crisis, grants for affected persons
“Grants to individuals affected by the Corona crisis.” To mitigate economic burdens due to the Corona crisis, the fiscal administration has adopted further measures: Simplified proof of grant: In the…
Participation in the “family household” in the case of double household management by a single person
[ultimate_heading main_heading=”Doppelte Haushaltsführung eines Alleinstehenden – Beteiligung am „Familienhaushalt“” heading_tag=”h1″ alignment=”left” margin_design_tab_text=””][/ultimate_heading][ultimate_spacer height=”50″]The tax deduction of additional expenses for a double household for work-related reasons requires that, in addition to…
Use of a study
[ultimate_heading main_heading=”Nutzung eines Arbeitszimmers bei Miteigentum des Ehepartners.” heading_tag=”h1″ alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]As a rule, depreciation and interest on debt for a building or dwelling can only be claimed by the owner…
Company car use for home office
“Use of company car with home office.” If an employee is also given a company car to use for private purposes, a benefit of use determined according to the so-called…
Sale of an owner-occupied apartment and short-term rental
“No private sale transaction in the case of sale of an owner-occupied dwelling and short-term rental.” If a property is sold within 10 years of its acquisition, any gain realized…
Corona crisis, further fiscal measures
Flat-rate reduction of advance payments already made for 2019 Entrepreneurs, companies and self-employed persons with income from profits and taxpayers with income from rentals and leases who are negatively affected…
Tax reduction for household-related services and craftsmen’s services
“Tax reduction for household-related services and craftsmen’s services”. A tax reduction in the form of a deduction from income tax may be claimed for expenses incurred in connection with maintenance,…
Coronavirus – Measures to address the impact.
“Measures to address the impact of coronavirus.” Considerable economic damage has already been caused by the coronavirus. The tax authorities want to accommodate the aggrieved parties through the following tax…
Inheritance tax exemption – self-use by heirs – extensive repair work
“Inheritance Tax Exemption for “Family Home”: “Immediate” self-use by heirs in case of extensive repair work.” The inheritance of a property used by the testator himself (apartment, single-family house) to…
Input tax deduction for mixed-use goods: Allocation period
“Input Tax Deduction for Mixed-Use Items: Allocation Period.” Items that are used for both business and non-business (private) purposes (so-called mixed-use items) can be overall of the entrepreneurial activity, Proportionately…