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- 2 min readRecommended
Formal Defect in the Cash Book: EC Card Transactions!
In recent times, the DStV has repeatedly voiced criticism to the BMF regarding the recording of EC card transactions in the cash book. The BMF has now clarified its legal position from 16 August 2017 in a letter dated
Source: Deubner Verlag - 2 min readRecommended
BFH: Tax authorities may not impose overly strict requirements on the date of supply stated on invoices
According to a recently published BFH ruling of 1 March 2018, case no. V R 18/17, the BFH interprets the requirements for invoice details regarding the date of supply very generously in favour of entrepreneurs entitled to deduct input VAT
Source: Deubner Verlag - 1 min readRecommended
Welcome Ruling: No Proportional Taxation of Capital Gains on Home Office When Selling Owner-Occupied Property
On 20 March 2018 (case no. 8 K 1160/15), the Finanzgericht Köln (Tax Court of Cologne) ruled that a home office does not lead to a proportional taxation of capital gains under § 23 Abs. 1 Nr. 1 S. 3 EStG
Source: Deubner Verlag 
1 min readTop articleIn 2018 as well: Steffen & Partner ranks as Top Tax Advisor among Large Firms (Focus Money)
Under the headline "First-Class Advice", Focus Money published its Top Tax Advisor ranking in issue 17/2018. Steffen & Partner Steuerberatungsgesellschaft was once again recognised as a "Top Tax Advisor" in the category of large firms
PressSource: Deubner Verlag- 1 min readRecommended
Federal Constitutional Court Ruling: Property Tax Unconstitutional Due to Outdated Assessment
The Federal Constitutional Court has ruled that the assessment of property tax on real estate is unconstitutional. The court states that the standard assessed values for land have not been adjusted for more than 50 years
Source: Deubner Verlag - 1 min readRecommended
HAPPY EASTER!!!
!!!We wish you all a happy Easter and a relaxing holiday!!!
From the TowerSource: Deubner Verlag - 1 min readRecommended
Is the Grundsteuer (real property tax) constitutional? Federal Constitutional Court to announce its decision on 10 April 2018
Is the Grundsteuer (real property tax) constitutional? One of the most important sources of revenue for German municipalities is the real property tax, which generates annual receipts of approximately EUR 13 billion. However, the taxation is still based on
Source: Deubner Verlag - 3 min readRecommended
Changes to the Calculation of Contributions for Voluntary Statutory Health Insurance
The change to the calculation of contributions for voluntary statutory health insurance, effective 01/01/2018, has caused considerable attention. Going forward, additional health insurance contributions may be demanded retrospectively, which is why it is advisable to build up reserves to
Source: Deubner Verlag - 2 min readRecommended
Real Estate Transfer Tax: Caution Regarding the So-Called "Unified Contract"
The tax authorities have broadened the assessment basis for real estate transfer tax. The background lies in the rules on the so-called "unified contract". As a result, when acquiring land that you subsequently have developed, not only the pure land value but also the construction costs including VAT may be subject to real estate transfer tax.
Source: Deubner Verlag 
1 min readRecommended!!! Steffen & Partner wishes you all a happy new year 2018 !!!
We wish you all a wonderful new year, above all good fortune and health. We look forward to our continued cooperation in 2018 and would like to take this opportunity
From the TowerSource: Deubner Verlag- 2 min readRecommended
Loss Carryforward on the Sale of GmbH Shares: Federal Constitutional Court Finds Partial Unconstitutionality
Background: Under current legislation, a corporation's loss carryforwards are forfeited if more than 25% of its shares are transferred to a third party within a five-year period. If more than 50% of the shares
Source: Deubner Verlag - 2 min readRecommended
Favourable ruling for landlords: damage caused by tenants immediately deductible as income-related expenses
Under a new BFH decision of 9 May 2017, Az. IX R 6/16, a landlord's expenses for repairing damage caused by the tenant after acquisition of the rented property are
Source: Deubner Verlag - 8 min readRecommended
IN BRIEF: What Changes in 2018
This article outlines the key changes in law and taxation taking effect from 2018. And here is what changes... Low-value assets: thresholds significantly increased
Source: Deubner Verlag 
1 min readAnother boy: Paul has arrived!
We are all delighted about the latest addition to our firm: Paul has arrived, and we congratulate the new parents, Katharina Heicks and Sebastian Geßner.
From the TowerSource: Deubner Verlag
1 min readRecommendedWe're raffling off 5 x 2 tickets for Jörg Knör "Filou!" – on 16 November 2017 at the Städtisches Bühnenhaus – Bocholt – in support of LIONS Quest "Zukunft in Vielfalt"
The Lions Clubs of our region are celebrating the 100th anniversary of their organisation on 16 November 2017 from 8:00 p.m. with a gala evening at the Städtisches Bühnenhaus in Bocholt. The prominent guest of the evening
Source: Deubner Verlag- 1 min readRecommended
BFH: Sanierungserlass does not apply to legacy cases
The so-called "Sanierungserlass" issued by the Federal Ministry of Finance (BMF) was intended to grant tax relief on restructuring gains. The Bundesfinanzhof (BFH) has now ruled that the Sanierungserlass may not be applied retroactively.
Source: Deubner Verlag 
1 min readRecommendedOur office will be closed on Monday, 16 October 2017, due to the Bocholt Autumn Fair
As every year, our office will remain closed on the Monday of the fair, when Bocholt celebrates its annual Autumn Fair, the local equivalent of a "small Oktoberfest". From Friday onwards, Bocholt's town centre is transformed into
From the TowerSource: Deubner Verlag- 1 min readRecommended
International Exchange of Tax Information on Financial Accounts Begins on 30 September 2017
Important: To make taxation more transparent and equitable, the first automatic exchange of information on financial accounts under the OECD (Organisation for Economic Co-operation and Development) Common Reporting Standard begins on 30 September 2017
Source: Deubner Verlag - 2 min readRecommended
Hospital-based specialist in anaesthesiology is subject to social security contributions: recent ruling of the Hessian Higher Social Court
By judgment of 22 August 2017 (case no. L 1 KR 394/15), the Hessian Higher Social Court ruled that a specialist in anaesthesiology working in the operating area of a hospital is in dependent employment and that, therefore, a position subject to social security contributions exists overall.
Source: Deubner Verlag - 2 min readRecommended
Low-Value Assets and Standard Software: Recent Changes from 2018 You Can Benefit From
Note: you can benefit from the following changes. However, they only apply to assets acquired or produced from 2018 onwards: the legislator has raised the threshold for low-value assets
Source: Deubner Verlag