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1 min readRecommendedTax Court ruling: Parking fines ("Knöllchen") are not employment income
As a rule, the tax office takes the view that so-called "Knöllchen" (parking fines) — for example those incurred by parcel delivery drivers — must be added to taxable employment income. The Finanzgericht Düsseldorf has now ruled in favour of parcel delivery drivers
Source: Deubner Verlag- 1 min readRecommended
Good to know: Minority shareholder-managing directors can also be exempted from social security
Background: As a rule, minority shareholders (i.e. shareholders of a GmbH who hold less than 50%) are classified as dependent employees and are therefore subject to mandatory social security contributions. If exceptions
Source: Deubner Verlag - 1 min readRecommended
Extended Filing Deadlines for Tax Returns from 2019
This year, the "Act on the Modernisation of the Taxation Procedure" came into force. One of the most welcome changes under this Act concerns the deadline for filing income tax returns with the tax office. This deadline
Source: Deubner Verlag - 2 min readRecommended
Merry Christmas
Steffen & Partner wishes you a blessed Christmas and a happy New Year 2017. Once again, Christmas and the turn of the year are just around the corner. Every year we ask ourselves
From the TowerSource: Deubner Verlag 
2 min readRecommendedBad news for landlords: Expenses for a complete renewal of a fitted kitchen are not maintenance expenses — only deductible via depreciation
Expenses for the complete renewal of a fitted kitchen (sink, stove, built-in furniture and electrical appliances) in a rented property are not immediately deductible as income-related expenses from rental income.
Source: Deubner Verlag
1 min readRecommendedToo Much Alcohol at the Company Christmas Market Party? Caution — Accidents May Result in Loss of Insurance Coverage!
If your company Christmas party takes place at a Christmas market, the employee's journey to and from the event is generally also covered by statutory accident insurance. In the case at hand, the issue was the
Source: Deubner Verlag- 2 min readRecommended
Recent Decision by the Münster Tax Court Unfavorable to Insurance Agents: Generally No Provision for Follow-Up Servicing Permitted
Recognizing a provision for the follow-up servicing of insurance contracts is not justified, even where an insurance agent is obliged to maintain ongoing contact with clients. Facts:
Source: Deubner Verlag - 1 min readRecommended
A look into the crystal ball: Child tax allowances too low? Question referred to the Federal Constitutional Court – refunds possible
The Tax Court of Lower Saxony has questioned whether the calculation of the child tax allowance is correct (Az. 7 K 83/16). The matter has therefore now been referred to the Federal Constitutional Court. Should the court rule in favour of
Source: Deubner Verlag - 1 min readRecommended
Christmas Party: Our Office Closes at 2:00 p.m. on Friday
On Friday, 2 December 2016, our office will close earlier than usual at 2:00 p.m. due to an in-house event. Thank you for your understanding.
From the TowerSource: Deubner Verlag 
1 min readRecommendedFamily-friendliness in practice — and the next generation lends a hand
When we prepare our seminars, the next generation contributes their "input" too — to keep things free of jargon and engaging. We look forward to the next seminar with you
From the TowerSource: Deubner Verlag- 3 min readRecommended
Inheritance tax exemption for a family home is also forfeited if the heir transfers it to her daughter subject to a reserved usufruct but continues to use it for her own residential purposes
Facts: The claimant was the sole testamentary heir of her deceased husband. The estate included a one-half share of a single-family house which, until the testator's death, had been used by the spouses jointly and thereafter by
Source: Deubner Verlag - 2 min readRecommended
Transfer of a Pension Commitment in Exchange for a Buy-Out Payment: BFH Rules No Inflow of Employment Income
In its ruling of 18 August 2016 (Az. VI R 18/13), the BFH held that, according to settled case law, the mere granting of a pension commitment does not yet result in an inflow of employment income
AcademySource: Deubner Verlag 
2 min readRecommended"A Work Anniversary Is Not a Predominantly Private Matter" (BFH ruling of 20 January 2016)
Facts of the case: In the present case, the plaintiff, a tax official, had invited all members of Tax Office A as well as the employees of the Tax Office for Large Business Audits also working in the office building (approximately 50 guests in total)
Source: Deubner Verlag
1 min readTop articleRight in the middle of autumn, our autumn edition is here! Online too…
We provide insights into the GoBD and explain the risks of money laundering. In addition, Michael Awater from Otzen & Pierkes shares his experiences with you and us – and things really take off.
PressFirm MagazineSource: Deubner Verlag- 2 min readRecommended
Polish Care Service: Costs Deductible Even Without Trained Specialist Staff
Facts of the case: The plaintiff was a lady in need of care who received care allowance for self-procured care services in the amount of EUR 5,280 in 2014. She engaged
Source: Deubner Verlag - 2 min readRecommended
BFH: Referral to the Grand Senate on the Extended Property Reduction Carries Major Significance
BFH decision of 21 July 2016 – IV R 26/14, published on 26 October 2016. The IV. Senate of the Bundesfinanzhof (BFH) has referred the following legal question to the Grand Senate for clarification: Is a property-managing entity that generates commercial income solely by virtue of its legal form
Source: Deubner Verlag 
1 min readRecommendedEverything is ready for today's seminar...
Everything is ready for today's seminar "Cash Management Risk"... ...the drinks are already chilled, as always,... ...only the food will arrive fresh!!! We look forward to seeing you and to an interesting
From the TowerSource: Deubner Verlag- 1 min readRecommended
University lecturer may deduct expenses for a home office (FG Rheinland-Pfalz)
Background: The claimant, a university lecturer (Department of Chemistry), had access to a laboratory room in the university building. The room also contained a desk equipped with a telephone connection (enabled only for the local city area)
Source: Deubner Verlag 
1 min readRecommendedWe have been re-certified!
In September 2016, the renewed audit of our management system in accordance with DIN ISO 9001:2015 was due. Our Steuerberater, our Rechtsanwälte and our academy have all been re-certified without reservation in all areas of application
From the TowerSource: Deubner Verlag
1 min readRecommendedNicole Walker is now a Certified Payroll Accountant
She passed the exam, and we are delighted. Nicole Walker may now use the title "Certified Payroll Accountant" (IFU/IWIST). We would like to take this opportunity to extend our warm congratulations.
From the TowerSource: Deubner Verlag