Unfilled rolls not a “meal”
“Unstuffed buns and a hot beverage at work not a “meal.” In addition to cash wages, an employee’s wages that are subject to wage tax and social security contributions generally…
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Regularly recurring expenses at the turn of the year
“Regularly recurring year-end expenses.” In the case of non-accounting taxpayers with profit determination by means of the income statement (Section 4 (3) EStG) or in the case of rental and…
2019 deadlines and end-of-year notices.
“2019 Filing Deadlines and Year-End Notes.” Deadline – Income tax – Declaration Self-employed persons, landlords, pensioners or employees who are obliged to submit income tax returns and have them prepared…
Home office: consideration of costs.
“Home office: taking into account costs for renovation of the apartment”. What is a home office? If a room in a private apartment is used for business purposes, the expenses…
Child benefit: Further education and (full-time) employment
Child benefit: Further education and (full-time) employment After completion of a first vocational training or studies, the tax consideration of adult children under 25 years of age is generally still…
Time Account Model for (Shareholder) Managing Director of a GmbH
Time Account Model for (Shareholder) Managing Director of a GmbH If the employer and the employee agree that future wages will not be paid out immediately but credited and only…
Solidarity surcharge – partial abolition of the solidarity surcharge planned as of 2021
Solidarity surcharge from 2021, partial abolition planned. The German government has presented a bill for the partial abolition of the solidarity surcharge. Accordingly, from 2021, the limit up to which…
Inheritance tax exemption for a family home
Inheritance: Inheritance tax exemption for a family home The transfer of an owner-occupied dwelling (family home) in the event of inheritance to the surviving spouse or to a child is…
Tax-free subsidies for local and long-distance public transport journeys
Tax-free subsidies for local and long-distance public transport journeys Since January 1, 2019, employer allowances for travel by public transport on scheduled routes (excluding air transport) between home and the…
Special expenses, bank transfer, girocard, credit card, payment by check
Special editions 2019 Certain expenses that are neither operating expenses nor income-related expenses for the individual types of income can be deducted from the total amount of income as special…
Do costs for a garage reduce the taxable value of use in the case of a car transfer?
Do costs for a garage reduce the taxable value of use in the case of a car transfer? If an employer also provides his employee with a company car for…
Reimbursement of input tax amounts from EU member states
Reimbursement of input tax amounts from EU member states Entrepreneurs resident in Germany who are entitled to deduct input tax and have paid input tax amounts in connection with their…