Special issues 2018
which 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 expenses. In some cases they have an unlimited effect, but in most cases only a limited one (see attachment in our info letter).
Special expenses to be taken into account for the 2018 calendar year,
are to be made by December 31, 2018 at the latest.
In the case of a bank transfer, the outflow of the payment occurs as soon as the bank receives the transfer order.
If payment is made by (credit) card, the outflow has occurred with the signature on the receipt (or with entering the PIN number).
In the case of a payment by check, the time at which the check is handed over to the recipient or posted at the post office is decisive.
(For more comments & information & attachments on this, please see our Information Letter 11/2018).
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