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Articles on tax advisory, statutory audit and legal services — sorted by date, filtered by audience.
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640 articles · Page 27 / 32
- 1 min read
Tax office may add estimates for faulty electronic cash registers, but generally only within limits
Additional estimates by the tax office in cases of faulty electronic cash registers are generally capped at the highest net profit rate of the official guideline rate collection.
Source: Deubner Verlag - 1 min read
Recent BFH Ruling for GmbH and Other Corporations (KapG): Trade Tax Deduction Ban is Constitutional
According to a recent BFH ruling, the trade tax deduction ban is constitutional.
Source: Deubner Verlag - 1 min read
Flat-Rate Tax on Gifts Not a Deductible Business Expense! Recent Tax Court Ruling!
According to the Tax Court of Lower Saxony, flat-rate tax on gifts under § 37b EStG does not qualify as a deductible business expense. An appeal has been filed with the BFH.
Source: Deubner Verlag 
1 min readOur Spring Issue 2014 – "The Magazine of Steffen & Partner"
This time on the topic "A Nose for the Right Thing". Our "Moments of Experience" protagonists, the van Nahmen family, have it: they draw on tradition and use it to break new ground. The One World Futbol Project has it too. It has already reached 21,000,000 children worldwide. You will find these and many other topics in the magazine.
PressFirm MagazineSource: Deubner Verlag- 1 min read
Favourable BFH Ruling on the Private Use of Company Cars
Favourable BFH ruling on the private use of company cars: Employees do not have to pay tax on a private benefit in kind if private use of the company car has been expressly prohibited.
Source: Deubner Verlag - 1 min read
Property Tax Remission for Vacant Real Estate: Applications for 2013 Only Possible Until 31 March 2014
As a property owner, make use of the option to apply for property tax remission in cases of unavoidable vacancies of rental properties.
Source: Deubner Verlag - 1 min read
Heads-up: Karlsruhe Judges Review Whether the Reduction of Deductible Entertainment Expenses Is Constitutional
Is the income tax restriction on deducting entertainment expenses constitutional? The Federal Constitutional Court is currently reviewing whether the deduction limit is permissible at all.
Source: Deubner Verlag - 1 min read
BFH Reviews Deductibility of Tax Advisory Fees for a Voluntary Disclosure
Are the tax advisory fees for a voluntary disclosure of investment income (arising from years up to 2008) deductible despite the otherwise limited saver's lump-sum allowance?
Source: Deubner Verlag - 1 min read
Are the late-payment interest charges from the tax office too high? Caution: File an appeal as a precaution!
Late-payment interest from the tax office: currently still 6% per year. Is this still appropriate? The BFH is reviewing.
Source: Deubner Verlag - 1 min read
Carnival Court Rulings: One Person's Fun Is Another's Misfortune…
Carnival rulings: entitlement to time off during Carnival, or claims for damages following the customary "tie-cutting" ritual…
Source: Deubner Verlag - 2 min read
NRW Continues to Purchase Tax CDs — and More Voices Support the Controversial Voluntary Disclosure
NRW continues to purchase tax CDs, and more voices support the controversial voluntary disclosure. A growing number of state finance ministers favour retaining the voluntary disclosure that grants exemption from prosecution.
Source: Deubner Verlag - 1 min read
Entering Allowances for 2014 on Your Income Tax Card
Would you rather not wait until your annual tax return to recover overpaid wage tax? You can apply for a wage tax reduction. This is done by submitting an official form, the so-called "Antrag auf Lohnsteuerermäßigung" (Application for Wage Tax Reduction), which you complete and send to your tax office. We are happy to assist you.
Source: Deubner Verlag - 1 min read
BFH Confirms Again: Costs of a Degree for Initial Vocational Training Are Generally Non-Deductible
The legislator once again confirms the existing prohibition on deducting costs of initial vocational training. These are deductible neither as business expenses nor as income-related expenses.
Source: Deubner Verlag - 1 min read
Main Customs Offices to Become New Point of Contact for Motor Vehicle Tax
As of 1 July 2014, the administration of motor vehicle tax will be transferred from the state revenue authorities to the customs administration. From that date, the customs administration will be responsible for the assessment, levy and enforcement of motor vehicle tax. The data will be transferred progressively during the first quarter of 2014. The existing tax number will initially remain in place.
Source: Deubner Verlag - 1 min read
eBay auction: Audi A4 2.0 TDI for EUR 7.10…?
In November, the OLG Hamm ruled that an eBay auction cancelled due to an error in the minimum price specification does not result in a contract even if a bid has been placed, because the offer could be withdrawn under the eBay terms.
Source: Deubner Verlag - 1 min read
Firecracker Damage Inside the House
Firecrackers left outside on the ground because they failed to explode should under no circumstances be picked up — and certainly not brought into living areas.
Source: Deubner Verlag - 1 min read
Average Supplementary Contribution 2014
According to the Federal Ministry of Health on 5 December 2013, the Federal Government assumes that the average supplementary contribution for statutory health insurance funds will be 0% for 2014. This is because, on average, the expenditure of the health insurance funds is fully covered by allocations from the Health Fund.
Source: Deubner Verlag - 1 min read
Care Reorientation Act (Pflege-Neuausrichtungsgesetz)
The Pflege-Neuausrichtungsgesetz (Care Reorientation Act) provides those in need of care and their relatives with additional information and transparency to assist them in finding the right facility. The long-term care insurance funds are responsible for compiling and distributing this information free of charge.
Source: Deubner Verlag - 1 min read
Updates in Health Insurance and Long-Term Care
Several increases in the reference values for statutory health insurance and social long-term care insurance are scheduled to take effect from 1 January 2013, including the annual income threshold, the contribution assessment ceiling for all members of statutory health insurance, and the reference value for many social insurance calculations.
Source: Deubner Verlag - 1 min read
Healthcare Professions in Germany: What Changes in 2014
Several changes will take effect in the healthcare professions in 2014. First, the profession of emergency paramedic (Notfallsanitäter/in) will be introduced, modernising the previous training as a paramedic assistant (Rettungsassistent). Second, there will be changes regarding the granting and extension of professional licences in the healthcare professions, which mainly affects physicians. Among other things, nationwide uniform requirements will be introduced for the recognition of professional qualifications obtained abroad.
Source: Deubner Verlag