Questions & Answers
Answers to common questions.
Curated from our articles on tax advisory, statutory audit and legal services — alphabetical, filtered by audience or topic.
For you as…
Topics
2304 questions · Page 47 / 47
Section 33 EStG or Section 35a EStG – which takes precedence for garden redesigns?
If expenses are deductible under both Section 33 EStG and Section 35a EStG, they must primarily be claimed as a tradesperson service under Section 35a EStG. The reason is that Section 33 EStG first requires exceeding the reasonable burden threshold, whereas Section 35a EStG immediately grants a 20% deduction on the labor portion of the tradesperson's invoice.
As of: June 2022
Does electronic transmission change the format of the donation receipt?
No. The donation receipt must still comply with the official template. Once printed, a donation receipt sent by email looks exactly the same as one sent by letter – only the method of transmission differs.
As of: February 2017
Through which channels does the tax office actually request data or refunds?
The tax authorities communicate binding information such as tax assessments or refunds generally by postal mail or via the ELSTER portal. Sensitive data such as bank details are never requested by unencrypted email.
As of: January 2017
Over what period must a fitted kitchen be depreciated as an asset?
A fitted kitchen must be depreciated as a single asset over a useful life of ten years. The total acquisition and production costs – including sink, stove, built-in furniture, and electrical appliances – are included in the basis for straight-line depreciation (AfA).
As of: December 2016