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- 1 min readRecommended
Caution when selling a self-used holiday property
Background: As a general rule, the following applies to self-used private real estate: If a rented property is sold, the seller must pay tax on the capital gain if less than ten years lie between the acquisition (purchase) and the
Source: Deubner Verlag 
1 min readRecommendedA look back at this year's company outing...
Our company outing this year was once again wonderful, although this time we had to pitch in ourselves before there was anything to eat... but fortunately, no one knew that at departure,
From the TowerSource: Deubner Verlag
1 min readRecommendedINFO: Office closed from 2:00 p.m. on Friday, 07/07/2017 due to our annual company outing…
On Friday, 07/07/2017 the time has come again: our annual company outing starts at 2:00 p.m.… as always, we will set off on the Bocholt "Drahtesel" bikes. We therefore kindly ask for your understanding
From the TowerSource: Deubner Verlag
1 min readRecommendedMs. Wanning is now Ms. Pötzl – Congratulations on the Wedding
We are pleased to announce that Ms. Wanning has married. Everyone at Steffen & Partner extends heartfelt congratulations on the wedding and wishes the newlyweds the shared future
From the TowerSource: Deubner Verlag- 2 min readRecommended
Attention GmbHs: Reduction of Loss Carryforwards Unconstitutional — Legislator Must Enact New Rules!
Background: With corporations, a (proportional) forfeiture of losses occurs if more than 25% and up to 50% of the shares are transferred to a new acquirer within five years =
Source: Deubner Verlag - 1 min readRecommended
Caution: Depreciation on the Acquisition of Statutory Health Insurance Practice Licences Not Always Possible
Background: A statutory health insurance practice licence conveys a highly personal, public-law status right entitling the holder to treat patients with statutory health insurance and to bill the statutory health insurance funds for services rendered. In areas subject to licensing restrictions, the licence is granted
Source: Deubner Verlag 
1 min readTop articleFocus Money: Steffen & Partner Named Top Tax Advisor in the Large Firms Segment Again in 2017
In 2017, Focus Money once again named Steffen & Partner a top tax advisor in the large firms segment. In the current issue 18/2017, Steffen & Partner
PressSource: Deubner Verlag- 2 min readRecommended
Welcome ECJ Ruling: Input VAT Deduction Can Be Saved Retroactively Through Invoice Correction!
In the past, tax audits repeatedly caused trouble when invoices were challenged due to formal defects: The auditors generated additional results for the audit period, and substantial
Source: Deubner Verlag - 3 min readRecommended
Caution: PC-based POS systems generally susceptible to manipulation (new tax court ruling)
The Münster Tax Court (FG Münster), in its ruling of 29 March 2017 (7 K 3675/13 E, G, U), classified a system based on Microsoft Access as susceptible to manipulation (no appeal admitted). In doing so, it
Source: Deubner Verlag 
3 min readRecommendedWe visited CeBIT for you and have exciting new developments to share…
Looking at the colourful and impressive stands in the many halls of CeBIT, one might get the impression that our visit was serving our own abolition. Former printing and copying companies are suddenly becoming
From the TowerSource: Deubner Verlag- 1 min readRecommended
Caution: Integrated care can trigger commercial infection even in group practices
Important: On 16 August 2016, the Oberfinanzdirektion (OFD) Frankfurt/Main issued a directive providing as follows: If a group practice carries out not only professional but also commercial activities,
Source: Deubner Verlag 
2 min readRecommendedJoint Tax Assessment Generally Possible Even With Separate Residences
If spouses have been living apart for many years, they may nevertheless be jointly assessed for income tax (FG Münster, judgment of 22 February 2017 – 7 K 2441/15 E; appeal not admitted). The case at hand concerned
Source: Deubner Verlag- 1 min readRecommended
Raising the Low-Value Asset Threshold to Relieve SMEs and Trade Businesses
To reduce bureaucracy, the coalition agreed yesterday (as of 07 March 2017) to raise the threshold for so-called low-value assets (geringwertige Wirtschaftsgüter, GwG). To date, only assets whose acquisition costs do not exceed EUR 410
Source: Deubner Verlag 
1 min readRecommendedCongratulations on a Milestone Birthday!
Hard to believe, but true… who is turning 50 today? You don't quite look as old as in the picture yet, but it probably won't be long now…
From the TowerSource: Deubner Verlag- 2 min readRecommended
Update: Surprising BFH decision on home office in favour of taxpayers
Background: Until now, the BFH had always assumed a property-based deduction of expenses for a home office. This meant that in cases where several taxpayers (e.g. spouses) jointly used a home office
Source: Deubner Verlag - 1 min readRecommended
Our office will be closed on Rose Monday due to the Bocholt carnival parade
"Bokelt helau!!!" As in previous years, our office will be closed on Rose Monday due to the Bocholt carnival parade. For urgent matters, please send an email to info@steffen-partner.de. Thank you for
Source: Deubner Verlag - 1 min readRecommended
On the Transmission of Donation Receipts
"We will be happy to send you your next donation receipt by email!" A letter from non-profit organisations to citizens who donated last year could read something like this
Source: Deubner Verlag - 1 min readRecommended
Warning: Fraudulent emails impersonating the "Bundeszentralamt für Steuern" in circulation!
Fraudsters are once again sending emails in the name of the Bundeszentralamt für Steuern (Federal Central Tax Office). They are currently attempting to obtain bank account and credit card information from taxpayers by posing via email as
Source: Deubner Verlag - 1 min readRecommended
Training costs covered by the employer for employees do not constitute taxable wages
According to a recent ruling by the Münster Tax Court of 9 August 2016, case no. 13 K 3218/13 L, expenses for employee training paid by the employer do not constitute taxable wages. Facts of the case: The drivers
Source: Deubner Verlag - 2 min readRecommended
BFH Ruling: Letting of a Shopping Centre Not Subject to Trade Tax
The letting of a shopping centre is not subject to trade tax, as the Bundesfinanzhof (BFH) ruled in its decision of 14 July 2016 (IV R 34/13). The letting still falls within the scope
Source: Deubner Verlag