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- 2 min readRecommended
Income Tax Return Must Be Filed Electronically
In its judgment of 15 July 2015 (1 K 2204/13), the Tax Court of Rhineland-Palatinate (FG) ruled that a taxpayer earning business income is required to file the income tax return electronically
Source: Deubner Verlag 
1 min readPurchase of shoes by a shoe sales assistant does not qualify as income-related expenses
In its judgment of 1 July 2015 (Az. 9 K 3675/14 E), the 9th Senate of the Münster Tax Court ruled that a shoe sales assistant cannot claim the purchase of shoes as income-related expenses
Source: Deubner Verlag
2 min readEstimation Method of "Time Series Comparison" Only Permissible with Restrictions
In its judgment of 25 March 2015 (X R 20/13), the X. Senate of the Bundesfinanzhof (BFH) ruled on the estimation method of the time series comparison. This method is used by the tax authorities in
Source: Deubner Verlag- 2 min read
No spreading of high extraordinary expenses across multiple assessment periods on equitable grounds – costs of disability-accessible home conversion
By judgment of 23 April 2015 – 3 K 1750/13, the 3rd Senate of the Finance Court answered in the negative the question of whether high extraordinary expenses may be spread across several years on equitable grounds
Source: Deubner Verlag 
1 min readChildcare Allowance is Unconstitutional – Federal Government Lacks Legislative Competence for the Childcare Allowance
The federal legislature lacks the legislative competence for the childcare allowance. The First Senate of the Federal Constitutional Court so ruled in a judgment pronounced on 21 July 2015. Sections 4a to 4d of the Federal Parental Allowance and Parental Leave Act
Source: Deubner Verlag- 2 min read
Expenses for Medication During a Dietary Regimen as Extraordinary Burden
In its ruling of 14 April 2015, the VI. Senate of the Bundesfinanzhof (BFH) held that expenses for medically prescribed drugs within the meaning of § 2 of the German Medicines Act (Arzneimittelgesetz, AMG) are not subject to the deduction prohibition
Source: Deubner Verlag 
2 min readOur Sommerzeit 2015 – "The Magazine of Steffen & Partner"
In keeping with our Sommerzeit 2015, the theme of the current issue is "Time to go ashore." This time we report on a queen from Togo (Ingrid van Aalst with her association Childcare Afrika e.V.), on Ayse Romey, a filmmaker, author and illustrator who has just published her first children's book ("Peri und Jin"), on Rothe Fliesen und Keramik, and on a number of tax and legal topics for summer 2015.
PressFirm MagazineSource: Deubner Verlag- 2 min read
Retroactive Change to VAT Treatment of Construction Services Rendered to Property Developers Excluded for Now
Businesses that have provided construction services to property developers cannot, for the time being, be retroactively held liable for payment of the VAT incurred on their services. This was decided by the Berlin-Brandenburg Tax Court in interim relief proceedings
Source: Deubner Verlag - 2 min read
Deduction of childcare costs for marginally employed caregivers only if paid into recipient's account
The III. Senate of the Bundesfinanzhof (BFH) ruled in its judgment of 18 December 2014 III R 63/13 that the costs of caring for a child belonging to the parents' household
Source: Deubner Verlag 
1 min readQuite Crazy and Fully Taxed.
The second issue of the [business magazine VIER.SECHS.DREI.](http://463.jetzt) looks back at the lecture "Quite Crazy and Fully Taxed", which our Anke Büker and Kerstin Seffen gave for the [Verband deutscher Unternehmerinnen](https://www.vdu.de). Word has apparently spread that the lectures given by the female entrepreneurs of Steffen & Partner are entertaining. Participants travelled in especially for the event from the Rhineland and the Ruhr area.
PressSource: Deubner Verlag
1 min readEight fifty!
On the occasion of the VdU lecture "Recht verrückt und total besteuert", Kerstin Steffen was asked by the magazine VIER.SECHS.DREI. to summarise the key facts on the minimum wage. She was happy to do so, and the result is the article "Acht fünfzig!".
PressSource: Deubner Verlag- 1 min read
Fraudsters Send Emails in the Name of the Bundeszentralamt für Steuern
Press release of the BZSt: Emails are currently in circulation that misuse the name of the Bundeszentralamt für Steuern (BZSt) to distribute malware. The emails are sent from the address "bzst.bund@munich.com" with
Source: Deubner Verlag - 1 min read
Costs for disability-friendly shower conversion deductible as extraordinary expenses
© #ich# / photocase.com In its ruling of 19 March 2014 (Az. 1 K 3301/12), the 1st Senate of the Finance Court of Baden-Württemberg held that the expenses for the disability-friendly conversion
Source: Deubner Verlag - 1 min read
Costs of Clearing a "Hoarder House" Do Not Reduce Inheritance Tax
In its judgment of 18 December 2014 (Az. 7 K 1377/14), the 7th Senate ruled that the costs of clearing out a house belonging to the estate do not constitute deductible estate liabilities, but
Source: Deubner Verlag - 1 min read
Self-provided care services do not qualify as extraordinary expenses
In its judgment of 15 April 2015 (Az. 11 K 1276/13 E), the 11th Senate of the Münster Tax Court ruled that personally providing care for a relative does not give rise to a deduction
Source: Deubner Verlag - 2 min read
Selling a Beer Mat Collection on eBay Is Taxable
The continuous sale of a private beer mat collection is subject to VAT and income tax. This was decided by the 14th Senate of the Cologne Tax Court in its ruling of 4 March 2015 (14 K 188/13). The plaintiff
Source: Deubner Verlag - 3 min read
No Deduction for Two Home Offices
In its judgment of 25 February 2015 (Az. 2 K 1595/13), the Finanzgericht Rheinland-Pfalz (Tax Court of Rhineland-Palatinate) ruled that a taxpayer – even if he maintains two residences for professional reasons –
Source: Deubner Verlag - 2 min read
Pet care expenses qualify for tax relief
In its ruling of 4 February 2015 (Az.: 15 K 1779/14 E), the Finanzgericht Düsseldorf recognised pet care costs as expenses for household-related services, contradicting the position of the tax authorities. The claimants
Source: Deubner Verlag - 1 min read
Professional Footballer Cannot Deduct Costs of Sky Subscription
In its ruling of 24 March 2015 (Az. 2 K 3027/12 E), the 2nd Senate of the Finanzgericht Münster (Tax Court of Münster) held that the costs of the "football package" in a Sky subscription do not constitute deductible income-related expenses of a professional footballer.
Source: Deubner Verlag - 1 min read
NO ALLOCATION OF COSTS FOR A CELEBRATION HELD FOR TWO REASONS
In its judgment of 19 March 2014 (Az.: 1 K 3541/12), the 1st Senate ruled that expenses for a celebration held simultaneously on the occasion of a milestone birthday and the passing of a
Source: Deubner Verlag