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640 articles · Page 29 / 32
- 1 min read
Court Ruling: Solidarity Surcharge Again Declared Unconstitutional
The Lower Saxony Tax Court has declared the solidarity surcharge unconstitutional: The 7th Senate of the Lower Saxony Tax Court suspended proceedings (7 K 143/08) and intends to obtain a renewed decision from the Federal Constitutional Court
Source: Deubner Verlag - 1 min read
Definitive end of the Cash GmbH
As already announced in our last spring edition, Cash GmbHs have been facing their end for some time. Now it is official: With retroactive effect to 7 June 2013, the legislator
Source: Deubner Verlag - 2 min read
Simplified Model for Inheritance and Gift Tax Presented
Background: • 27 September 2012: BFH considers the inheritance tax unconstitutional • 19 October 2012: Proceedings pending before the BVerfG (Az. 1 BvL 21/12) • 6 June 2013: Bundestag adopts the recommendation of the Mediation Committee on the AmtshilfeRLUmsG –
Source: Deubner Verlag - 1 min read
Gifts to business contacts up to EUR 35: no flat-rate tax?
A circular issued by the OFD Frankfurt (Az. S 2297b A-1St 222) introduces a simplification rule for the flat-rate taxation of income tax on benefits in kind. Under § 37b EStG, going forward
Source: Deubner Verlag - 1 min read
For Skilled Trades Businesses: The Opportunity of the Internet.
We continuously explore ideas — both within and beyond our field — that could help our clients improve. We organise this as a kind of continuous improvement process. Feel free to ask us about it — there may well be a good idea for you among them.
Source: Deubner Verlag - 1 min read
Companies in Crisis: Avoiding Personal Liability of the Managing Director
A managing director (e.g. of a GmbH, AG, or GmbH & Co. KG) must obtain independent professional advice without delay at the first signs of a crisis, unless they have sufficient knowledge to assess the company's illiquidity or over-indebtedness themselves.
Source: Deubner Verlag - 1 min read
Add-Back of Rents, Leases and Other Interest Unconstitutional According to Recent Expert Opinion
Background: The Federal Constitutional Court is currently examining whether the add-back of rents, leases and other interest when determining the trade tax base is unconstitutional (BVerfG, Az. 1 BvL
Source: Deubner Verlag - 1 min read
<small>How much additional revenue does a tax auditor generate.</small><br />Visit from the tax auditor in 2012? Here are the statistics
EUR 19 billion in additional taxes and interest, mainly corporate income tax and trade tax, through tax audits. Read more about the statistical data from 2012.
Source: Deubner Verlag - 1 min read
Good News for Inventors: Up to 80% Lower Costs for Patent Registration through Centralised EU Grant
From 2014, inventions are to be protected uniformly and more cost-effectively across the EU. The aim is to have patents granted centrally by the European Patent Office in future. At present, patents still have to be
Source: Deubner Verlag - 3 min read
Caution: Distinguish Between Credit Notes and Correction Invoices
As already reported in Winterzeit (Issue 2, December 2012 to March 2013), credit notes (Gutschriften) must be designated as such since 01/01/2013 in order not to jeopardise the input VAT deduction.
Source: Deubner Verlag - 1 min read
Job-Related Accident Damage Still Deductible Without Repair, but Capped
Traffic accidents involving a private car on the commute between home and workplace are generally job-related, and the accident costs incurred by the taxpayer are at least
Source: Deubner Verlag 
1 min readWage Tax Auditors: Time Sheets Required Even for Mini-Jobbers on Fixed Salaries
Time sheets must be kept even for mini-jobbers on fixed salaries. This is particularly relevant for wage tax audits.
Source: Deubner Verlag- 1 min read
Current Posting Instructions: Tokens of Appreciation, Gifts, Promotional Items
Tokens of appreciation, gifts or promotional items? Flat-rate tax or not? Deductible business expense or not? The same questions come up time and again. The distinction is not always entirely straightforward.
Source: Deubner Verlag - 2 min read
Attention transport companies! Refuelling abroad in Europe: Are retrofitted tanks also tax-exempt?
The question referred to the European Court of Justice (ECJ) is of enormous importance for a large number of transport companies! Background: Transport operators often have fuel tanks installed in their trucks with a larger capacity than the tanks fitted by the manufacturer
Source: Deubner Verlag - 1 min read
BGH Strengthens Consumer Rights
Under the general terms and conditions of dry cleaning companies, customers whose valuable garments were damaged during cleaning were only entitled to compensation based on the current market value. The BGH has
Source: Deubner Verlag - 1 min read
Shortening of Tax Retention Periods: Draft Bill Adopted on 10 April 2013! Time to Sort Out Again?
The Federal Cabinet has finally adopted a draft bill on shortening the statutory tax retention periods. The bill, in particular, provides for a reduction of retention periods (see News Q1, Winterzeit Steffen & Partner) as a relief measure for
Source: Deubner Verlag - 1 min read
Cash GmbHs Now Finally Coming to an End?
Under the draft bill adopted by the German Federal Cabinet on 10 April 2013 amending further tax provisions, the avoidance of inheritance tax through so-called "Cash GmbHs" is to be prevented in the future. Background: As previously reported
Source: Deubner Verlag - 3 min read
Extraordinary Expenses: Civil Litigation Costs / Damages Costs, Divorce Costs, etc.
Under recent supreme court case law (BFH ruling of 12 May 2011, VI R 42/10), civil litigation costs may be unavoidable for legal reasons regardless of the subject matter of the proceedings and must therefore be recognised as extraordinary expenses
Source: Deubner Verlag - 1 min read
Employee Engages in Unauthorised Competition? Summary Dismissal Possible!
In a recent decision (judgment of 28 January 2013, Az. 16 Sa 593/12), the Hessian Higher Labour Court (LAG) ruled that an employer may issue a summary dismissal if the employee has engaged in unauthorised competing activities.
Source: Deubner Verlag - 1 min read
Tax-Free Home Office
In March 2013, Anke Büker was interviewed by Focus Money on the topic of the home office. The result is this article, "Tax-Free Home Office".
PressSource: Deubner Verlag