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  • 03.01.2023
    Sonderausgaben: Ein Verein, der «Freizeit gestaltet», hilft nicht beim Steuern sparen
  • 22.12.2022
    BZSt: Neue Aufgaben für das Bundeszentralamt für Steuern
  • 21.12.2022
    Steuerrecht/Finanzen: Deckel für Dispo-Zinsen gefordert
  • 20.12.2022
    Steuerrecht: Bundesrat billigt Jahressteuergesetz 2022
  • 19.12.2022
    Steuerrecht: Berichtigung einer Rechnung mit Rückwirkung
  • 16.12.2022
    Steuerrecht: Restschuldbefreiung bei Betriebsaufgabe
  • 15.12.2022
    Steuerrecht: Thüringer Finanzämter wahren Weihnachtsfrieden
  • 15.12.2022
    Steuerrecht: Merkblatt zur Steuerklassenwahl für das Jahr 2023
  • 13.12.2022
    Steuerrecht: Auch Erben können Befreiung wegen Schwerbehinderung fordern
  • 12.12.2022
    Steuerrecht: Erleichterte Kug-Abschlussprüfungen
  • 09.12.2022
    Steuerrecht: Freistellungsaufträge prüfen
  • 08.12.2022
    Werbungskosten-Pauschbetrag: Erreichen der Grenze prüfen
  • 07.12.2022
    Petition: Verwendung von Riesterzulagen im Rahmen der Sanierung von Wohneigentum
  • 06.12.2022
    Jahressteuergesetz 2022: Unionsgeführte Länder fordern Vermittlungsausschuss
  • 05.12.2022
    Französische Grenzgänger: Wegfall der Doppelbesteuerung beim Bezug von Kurzarbeitergeld
  • 02.12.2022
    Steuerrecht: Jahr des Rentenbeginns bei aufgeschobener Altersrente
  • 01.12.2022
    Steuerrecht: Gewinne und Verluste dürfen vermengt werden
  • 30.11.2022
    Steuerrecht: Dienstbezüge eines US-Soldaten sind frei
  • 30.11.2022
    Doppelte Haushaltsführung: Allein der Status «verheiratet» beweist keine Beteiligung
  • 28.11.2022
    Werbungskosten: Ein Nutzungswertersatz ist (teilweise) Einkommen
  • 25.11.2022
    Zweitwohnungssteuer: Auch in Zeiten der Pandemie muss gezahlt werden
  • 24.11.2022
    Steuerrecht: Dienstbezüge für in Deutschland stationierte US-Soldaten im Inland steuerfrei
  • 23.11.2022
    Grenzüberschreitende Gewinne: Umfrage zu anwaltlichen Erfahrungen
  • 18.11.2022
    Steuerrecht: Bei Leiharbeitsverhältnissen gibt es in der Regel nichts «Dauerhaftes»
  • 17.11.2022
    Umsatzsteuer: Nach einer Wohnungsauflösung mit ebay-Geschäften ist zu schätzen
  • 16.11.2022
    Kindergeld: 42 Stunden-Woche mit Bezahlung killt den Anspruch
  • 15.11.2022
    Werbungskosten: Die Einnahmen aus einem Stipendium kürzen den steuerlichen Abzug
  • 14.11.2022
    Grunderwerbsteuer: Nutzbäume sind nur vorübergehend auf dem Grund und Boden
  • 11.11.2022
    Grunderwerbsteuer: Auch was später vereinbart wird, wird besteuert
  • 10.11.2022
    Steuerrecht: Ein Prüfungsbericht ist kein Bescheid
  • 09.11.2022
    Steuerrecht: Auch für Beiträge mit geringer Gegenleistung wird Umsatzsteuer fällig
  • 08.11.2022
    Werbungskosten: Ein Taxi ist steuerrechtlich kein «öffentliches Verkehrsmittel»
  • 07.11.2022
    Steuertipp: Entgelt für Werbung fast ohne Effekt ist Arbeitslohn
  • 04.11.2022
    Steuerrecht: Eine «entnommene Wohnung» ist keine Anschaffung
  • 03.11.2022
    Umsatzsteuer: Online-Spiele und Geldspielautomaten sind zwei Paar Schuhe
  • 02.11.2022
    Steuerrecht: Mit dem Ausdruck wird ein elektronisches Dokument zu einem schriftlichen
  • 31.10.2022
    Steuerrecht: Ein Deutscher, der in der Schweiz wohnt, darf sich in Deutschland erklären
  • 29.10.2022
    Gewerbesteuer: Vorbereitungen reichen bei Grundstückgeschäften nicht für einen «Vortrag»
  • 27.10.2022
    Steuerrecht: Kommt ein Blatt in einem Umschlag an, so gilt das auch für die anderen vier
  • 26.10.2022
    Steuerrecht: Bares ist nicht immer Wahres
  • 25.10.2022
    Steuerrecht: Auch Fahnder dürfen nicht direkt mit der Tür ins Haus fallen
  • 22.10.2022
    Werbungskosten: Auch Nichteheliche können «voll» abziehen
  • 19.10.2022
    Nicht fremdüblicher Darlehensvertrag: Zinsen sind nicht steuerpflichtig
  • 18.10.2022
    Steuerrecht: Zugangsnachweis bei Versand mehrerer Steuerbescheide in einem Umschlag
  • 17.10.2022
    Kindergeld: Ausschlussfrist bei Wanderarbeitnehmern aus anderen EU-Mitgliedstaaten
  • 15.10.2022
    Fristverlängerung: Mehr Zeit für die Grundsteuererklärung
  • 12.10.2022
    Steuerrecht: Verfahren zur Steuerermäßigung für Müll- und Abwassergebühren nicht mehr anhängig
  • 11.10.2022
    Steuerrecht: Auch eigene fehlende Steuer darf als Werbungskosten abgezogen werden
  • 10.10.2022
    AfA: Auch «intern gekaufte» Darlehen dürfen die Abschreibung erhöhen
  • 07.10.2022
    Erbschaftsteuer: Verschuldet die Erbin Verzögerungen nicht, so erhält sie die Ermäßigung
  • 06.10.2022
    Steuerrecht: Bei Schweizer Stiftung kommt es auf die Rechtsfähigkeit an
  • 04.10.2022
    Steuerrecht: Kein Abzug von Prozesskosten für den erwachsenen Sohn
  • 30.09.2022
    Steuerrecht: Zum Werbungskostenabzug bei Zuzahlungen zum Dienstwagen
  • 29.09.2022
    Steuerrecht: Keine Amtsveranlagung zur Durchsetzung einer Lohnsteuernachforderung
  • 28.09.2022
    Steuerrecht: Auch eine räumliche Trennung führt nicht zwingend zum «Teilbetrieb»
  • 27.09.2022
    Steuerrecht: Gegen einen akribischen Finanzamts-Mitarbeiter wird es schwierig
  • 26.09.2022
    Grunderwerbsteuer: Die Erschließungskosten fließen mit ein
  • 23.09.2022
    Steuerrecht: Ein «Verschmutzungszustand» kann Beweise «erschüttern»
  • 22.09.2022
    Häusliches Arbeitszimmer: Der Aufwand eines Gutachters kann voll abzugsfähig sein
  • 21.09.2022
    Steuerrecht: Auch Gelder aus der Deutschen Sporthilfe sind Einnahmen
  • 20.09.2022
    Kindergeld: Auch bei längerfristigen Auslandsaufenthalten kann der Anspruch bleiben
  • 19.09.2022
    Steuerrecht: Mit "Prozessakten" sind alle Akten gemeint
  • 16.09.2022
    Steuerrecht: Eine Leasingsonderzahlung ist nicht in einer Summe abziehbar
  • 15.09.2022
    Grunderwerbsteuer: Spätere Sonderwünsche bringen separaten Bescheid
  • 14.09.2022
    Steuerrecht: Auf Schwarzeinkäufe wird der Vorsteuerabzug nicht zugelassen
  • 13.09.2022
    Steuerrecht: Auch ein Preisgeld kann "Arbeitslohn" sein
  • 12.09.2022
    Steuerrecht: Auch Kleinstbetriebe müssen mit Anschlussprüfung rechnen
  • 09.09.2022
    Erbschaftsteuer: Auch nach 18 Monaten kann das Familienheim steuerfrei bezogen werden
  • 07.09.2022
    Steuerrecht: Auch wenn der Dachboden nicht erwähnt wird, "zählt" das Mietverhältnis
  • 06.09.2022
    Kryptowährungen: DStV fordert realisierbare Nachweispflichten
  • 05.09.2022
    Steuerrecht: Grenzüberschreitend tätiger Berufskraftfahrer - Besteuerungsrecht für Arbeitslohn
  • 02.09.2022
    Kindergeld: Eine Bulgarin mit gültigem Pass kann sofort Kindergeld beziehen
  • 01.09.2022
    Steuerrecht: Bei VIP-Logen ohne Bewirtung muss genau hingeschaut werden
  • 31.08.2022
    Steuerrecht: Gibt es nur einen einzigen Auftraggeber, so ist der die «erste Tätigkeit»
  • 30.08.2022
    Steuerrecht: Bei kürzerer Dauer darf die AfA höher sein - auch privat ermittelt
  • 29.08.2022
    Steuerrecht: Niederländische Beiträge sind keine Sonderausgaben
  • 26.08.2022
    Steuerrecht: "Nicht gewöhnliches Geschäft" zählt nicht
  • 25.08.2022
    Steuerrecht: Veröffentlichte Pauschbeträge gelten für den "ganzen Laden"
  • 25.08.2022
    Steuerrecht: Ohne schlüssiges Konzept für die Zukunft darf Liebhaberei unterstellt werden
  • 23.08.2022
    Steuerrecht: Allein die "Unklarheit" des Bargelds macht es nicht zur "Gewinnausschüttung"
  • 23.08.2022
    Kindergeld: Zwei Ausbildungsabschnitte "killen" den Anspruch nicht
  • 19.08.2022
    Grunderwerbsteuer: Auf Weihnachtsbäume wird eine Zahlung nicht fällig
  • 19.08.2022
    Steuerrecht: Sind alle Daten beim Finanzamt gespeichert, kann nichts hinterzogen werden
  • 17.08.2022
    Steuerrecht: „Erstattungsbescheide“ gibt‘s auch nach Insolvenzeröffnung
  • 16.08.2022
    Werbungskosten: Auch kurz vor Weihnachten ist noch das alte, andere Jahr
  • 16.08.2022
    Kindergeld - Eine Bulgarin mit gültigem Pass kann sofort Kindergeld beziehen
  • 13.08.2022
    Erbschaftsteuer: Auch eine schwere Depression kann die Steuerfreiheit erhalten
  • 11.08.2022
    Petition: Vereinfachung der Besteuerung von Photovoltaikanlagen
  • 10.08.2022
    Mindestlohnkontrollen: Serienanfrage der Fraktion Die Linke
  • 09.08.2022
    Steuerrecht: Der «IAB» kann auch per Zeugin erhalten bleiben
  • 08.08.2022
    Internationales Steuerrecht: Schweizerische Erbschaftsteuer wird mit deutscher Schenkungsteuer verrechnet
  • 05.08.2022
    Zweitwohnungssteuer: Ohne eigenen Zugang zum Flur gibts keine Befreiung
  • 04.08.2022
    Kindergeld - Aufgepasst mit dem Zweitstudium
  • 03.08.2022
    Steuerrecht: Bei zwei Zahlungen in zwei Jahren gibt es keine Fünftel-Regelung
  • 02.08.2022
    Werbungskosten: Rein beruflich veranlasstes Verfahren kann Steuern sparen helfen
  • 01.08.2022
    Erbschaftsteuer: Für Urenkel bleibt es bei dem 100.000-Euro-Freibetrag
  • 28.07.2022
    Kindergeld - Eine Erbschaft wird auch durch eine Privatrente nicht zu Einkommen
  • 27.07.2022
    Steuerrecht: Frau und Kinder können die Steuerfreiheit für das Eigenheim nicht retten
  • 26.07.2022
    Steuerrecht: Entlastung nicht nach dem Gießkannenprinzip
  • 25.07.2022
    Steuerrecht: Zinssatz für Steuernachzahlungen sinkt rückwirkend
  • 23.07.2022
    Kindergeld: Verpasster Termin bei der Arbeitsagentur führt nicht zum Zahlungs-Stopp
  • 21.07.2022
    Steuerrecht: Vor der Kapitalerhöhung fließen auch neue Aktien noch nicht zu
  • 20.07.2022
    Steuerecht: Auch eine Behörde muss den Postausgang kontrollieren
  • 19.07.2022
    Steuerrecht: Eine Feier für ein bestimmtes «Karrierelevel» wird nicht pauschaliert
  • 18.07.2022
    Erbschaftsteuer: Erhebliche gesundheitliche Probleme können «zwingend» sein
  • 15.07.2022
    Steuerrecht: Bei mehreren vererbten Objekten darf Steuerfreiheit nicht gewählt werden
  • 14.07.2022
    Steuerrecht: Kleine Fehler führen nicht zur Schätzung
  • 14.07.2022
    Steuerrecht: Auch zusammen veranlagt bleiben Ehegatten "selbstständige Subjekte"
  • 12.07.2022
    Steuerrecht: Der Alleinerziehenden-Freibetrag kann auch anteilig zustehen
  • 11.07.2022
    Umsatzsteuer: Eine unselbstständige Stiftung ist nicht pflichtig
  • 08.07.2022
    Steuerrecht: Schwarz kann auch ein Trauerredner privat gut tragen
  • 06.07.2022
    Steuerrecht: Turbo Bull-Zertifikate sind keine Termingeschäfte
  • 05.07.2022
    Gewerbesteuer: Messekosten sind nicht automatisch einzurechnen
  • 04.07.2022
    Steuerrecht: Kein Rechtsschutzbedürfnis bei geringem Streitwert
  • 01.07.2022
    Kindergeld: Eine Weiterbildung zum Facharzt zählt nicht
  • 30.06.2022
    Kinderbetreuungskosten: Nur derjenige, bei dem das Kind lebt, kann Steuern sparen
  • 29.06.2022
    Steuerrecht: Zwischen Erbschaft und Prozess darf nicht zu viel Zeit liegen
  • 28.06.2022
    Steuerrecht: Alle Prozessbeteiligten haben Anspruch auf rechtliches Gehör
  • 27.06.2022
    Steuerrecht: Bei Gewerbeimmobilien muss genau hingeschaut werden
  • 24.06.2022
    Steuerrecht: Stromsteuerentlastung ist eine unzulässige Beihilfe
  • 23.06.2022
    Steuerrecht: Arbeitsteilung kann zu Gewerbebetrieb führen
  • 22.06.2022
    Steuerrecht: Kauf mit anschließender Vermietung ist ein Gewerbe
  • 21.06.2022
    Umsatzsteuer: Wer kulturell unterwegs ist, der ist befreit
  • 20.06.2022
    Umsatzsteuer: «Regelmäßige» Zahlung darf nicht «zu weit weg» sein
  • 17.06.2022
    Verwaltungsrecht/Kirchgeld: Auch mit Einkommen kann die «Sonderzahlung» fällig werden
  • 15.06.2022
    Grunderwerbsteuer: Auch untypische Verschmelzung kann steuerbefreit sein
  • 14.06.2022
    Frist: Auch eine Behörde muss Ordnung halten
  • 13.06.2022
    Familie: Kosten für Besuche nur in Ausnahmefällen außergewöhnliche Belastung
  • 11.06.2022
    Mehrere Nacherbschaften: So werden die Freibeträge ermittelt
  • 09.06.2022
    Fahrtenbuch: Manchmal geht es auch ohne
  • 08.06.2022
    Außergewöhnliche Belastung: Künstliche Befruchtung trifft auch Nichtverheiratete hart
  • 07.06.2022
    Kindergeld: Das Finanzamt und die Sozialversicherung sind zwei Paar Schuhe
  • 03.06.2022
    Außergewöhnliche Belastung: «Tropisches Klima» ist für einen Kurort zu unbestimmt
  • 02.06.2022
    Werbungskosten: Renovierungen nach einer Vermietung dürfen nicht einem selbst gelten
  • 01.06.2022
    Grunderwerbsteuer: Ein Immobilien-Tausch unter Geschwistern ist nicht befreit
  • 31.05.2022
    Steuerrecht: Auch Finanzbeamte dürfen «auf Zack» sein
  • 30.05.2022
    Steuerrecht: Ist ein Führungszeugnis Pflicht, werden die Kosten dafür steuerfrei erstattet
  • 25.05.2022
    Umsatzsteuer: Kein Privileg mehr für Sportvereine
  • 25.05.2022
    Verwaltungsrecht: Eine einfache Regentonne reicht nicht, um kommunale Gebühren zu kürzen
  • 24.05.2022
    Grundsteuer: Mehr Zeit für Erklärungen
  • 23.05.2022
    Bewirtungskosten: Auch ein Katerfrühstück kann absetzbar sein
  • 20.05.2022
    Doppelte Haushaltsführung: Die Zweitwohnungssteuer fällt nicht unter die Pauschale
  • 19.05.2022
    Steuerrecht: Ein Bauleiter muss keinen festen Arbeitsplatz haben
  • 18.05.2022
    Steuerrecht: Säumniszuschläge können nicht «teilverfassungswidrig» sein
  • 17.05.2022
    Außergewöhnliche Belastung: Was in Deutschland verboten ist, kann auch keine Steuern sparen
  • 16.05.2022
    Steuerrecht: Anhebung des Sparerpauschbetrags - 320 Millionen Euro Entlastung
  • 13.05.2022
    Steuerentlastungsgesetz 2022: Bundestag stimmt zu
  • 12.05.2022
    Finanzamt: Zinssatz in Zukunft bei 1,8 Prozent im Jahr?
  • 11.05.2022
    Steuerrecht: Ein Anwalt sollte nicht nur noch mit Fax arbeiten
  • 11.05.2022
    Steuerrecht: Öffentlich bestellter Gutachter ist keine Partei
  • 10.05.2022
    Steuerrecht: Eine Vertiefung in einer Kfz-Werkstatt ist ein "Gebäudebestandteil"
  • 06.05.2022
    Grundsteuer: Wer eine heruntergekommene Tennisanlage kauft, ist selbst schuld
  • 05.05.2022
    Steuerrecht: Leistungen für das betreute Wohnen sind umsatzsteuerfrei
  • 04.05.2022
    Steuerrecht: Renovierungskosten nach dem Auszug des Mieters
  • 03.05.2022
    Finanzen: 236 Bürger halfen dem Bund bei der Schuldentilgung
  • 02.05.2022
    Gewerbesteuer: Auch eine "umgelegte" Grundsteuer mindert den Gewinn nicht
  • 29.04.2022
    Steuerrecht: Auch der Bonus bei Altersteilzeit-Aufstockung ist frei
  • 29.04.2022
    Erbschaftsteuer: Auch ein «Zweitgrab» kann die Steuer mindern
  • 28.04.2022
    Kindergeld: Nach mehr als sechs Monaten entfällt der Anspruch - in der Regel
  • 26.04.2022
    Steuerrecht: Verzögerung durch Corona bringt keine Entschädigung
  • 25.04.2022
    Sachdarlehen: Keine Hinzurechnung von Stückzinsen
  • 22.04.2022
    Terminverlegungsantrag: Wann ist er «in letzter Minute» gestellt?
  • 21.04.2022
    Steuerdaten: Regierung bestätigt Austausch mit den USA
  • 20.04.2022
    Überwinterung in Thailand: Kosten stellen keine außergewöhnlichen Belastungen dar
  • 19.04.2022
    Zweitwohnungssteuer: Bei der Gestaltung muss genau hingeschaut werden
  • 14.04.2022
    Abgeltungssteuer: 25 Prozent können "verfassungswidrig niedrig" sein
  • 13.04.2022
    Steuerrecht: Eine Erstattung von Parkgebühren kann steuerpflichtiger Lohn sein
  • 12.04.2022
    Steuerrecht: Bereitschaft "am Arbeitsplatz" ist "voll" zu bewerten
  • 11.04.2022
    Umsatzsteuer: Brücke und Parkplatz können zusammenhängen
  • 08.04.2022
    Steuerrecht: Auch Bezüge der NATO sind in der Bundesrepublik zu versteuern
  • 08.04.2022
    Steuerrecht: Entscheidend ist, ob eine Immobilie tatsächlich bewohnt werden kann
  • 06.04.2022
    Steuerrecht: Ein 20-monatiges Praktikum ist keine «Erstausbildung»
  • 05.04.2022
    Häusliches Arbeitszimmer: Es ist unerheblich, ob auch der Esszimmertisch ausreichen würde
  • 04.04.2022
    Steuerrecht: Ermäßigung auch für zusammengeballte Bezahlung von Überstunden
  • 01.04.2022
    Steuerrecht: Beiträge zur Sportinvaliditätsversicherung sind keine Werbungskosten
  • 30.03.2022
    Steuerrecht: Eine Liposuktion wird nicht automatisch anerkannt
  • 29.03.2022
    Steuerrecht: Keine Steuererstattung bei Cum-Ex-Geschäften für ausländische Anleger
  • 28.03.2022
    Steuerrecht: Eine künstliche Befruchtung ist auch für Nichtverheiratete außergewöhnlich
  • 25.03.2022
    Steuerrecht: Ein Darlehen und die Rückabwicklung nach Widerruf sind eine Einheit
  • 24.03.2022
    Steuertipp: „Normalos“ müssen den zumutbaren Eigenanteil schlucken
  • 23.03.2022
    Außergewöhnliche Belastung: Die Oma besucht die Enkel nicht «steuerlich gefördert»
  • 22.03.2022
    Steuerrecht: Ein Ausgleich für eine Wertminderung kostet keine Einkommensteuer
  • 21.03.2022
    Steuertipp: Wird eine (Teil-)Fläche belastet, ist das steuerpflichtig
  • 18.03.2022
    Steuerrecht: Eine glutenfreie Ernährung hilft nicht beim Steuern sparen
  • 17.03.2022
    Haushaltsnahe Dienstleistung: Ein Statiker ist kein Handwerker
  • 16.03.2022
    Sonderausgaben: Jede Versicherungssparte muss separat beurteilt werden
  • 15.03.2022
    Steuerrecht: Geht das Kindergeld an den Chef, kann das den Bruttolohn mindern
  • 14.03.2022
    Steuerrecht: Auch aufgezwungene «Ratenzahlung» kann Vorteile kosten
  • 10.03.2022
    Steuerrecht: Auch ohne «Plus» führt eine «Nutzungsersatz-Zahlung» zu Kapitaleinkünften
  • 08.03.2022
    Strafrecht: Auch «bedingter Vorsatz» kann Steuerhinterziehung bedeuten
  • 08.03.2022
    Steuerrecht: Auch bei Betrugsverdacht muss es nicht zwingend eine Akteneinsicht geben
  • 04.03.2022
    Kindergeld: Bei volljährigen Kindern muss genau hingeschaut werden
  • 02.03.2022
    Umsatzsteuer: Eine Fahrschule kann steuersparend auf Jugendtrikots werben
  • 01.03.2022
    Steuertipp: Auch ohne "Plus" führt eine "Nutzungsersatz-Zahlung" zu Kapitaleinkünften
  • 01.03.2022
    Werbungskosten: Eine Israel-Reise kann auch für eine Reli-Lehrerin privat sein
  • 25.02.2022
    Steuerrecht: Es ist unsicher, ob die «300-Wohnungen-Grenze» bleibt
  • 24.02.2022
    Steuertipp: Auch Zahlungen nach der Insolvenz können berücksichtigt werden
  • 23.02.2022
    Spekulationssteuer: Wenn das Kindergeld wegfällt, kann auch die Steuerfreiheit wegfallen
  • 22.02.2022
    Steuerrecht: Nur ein bisschen verfassungswidrig gibt es (eigentlich) nicht
  • 21.02.2022
    Steuertipp: Wer ein Telefonat ablehnt, der hat keinen echten Gesprächsbedarf
  • 18.02.2022
    Steuerrecht: Kapital- und Rentenwahlrecht sind gleichwertig zu behandeln
  • 17.02.2022
    Steuertipp: Auch "passive" Arbeit im Mannschaftsbus kann steuerfrei sein
  • 15.02.2022
    Steuertipp: Auch zu Unrecht gewährte Vergünstigung ist verbraucht, aber...
  • 15.02.2022
    Steuerrecht: Unter Umständen können Säumniszuschläge verfassungswidrig sein
  • 11.02.2022
    Steuerrecht: Rechtswidrig einbehaltene Gelder müssen verzinst werden
  • 10.02.2022
    Steuertipp: Wer auszieht, kann das Haus nicht "zu eigenen Wohnzwecken" nutzen
  • 09.02.2022
    Kommunalgebühren: Zu lange dürfen Eigentümer nicht im Unklaren bleiben
  • 08.02.2022
    Außergewöhnliche Belastung: Künstliche Befruchtung «mit zwei Frauen» zählt nicht
  • 07.02.2022
    Umsatzsteuer - Was für "Online-Kasinos" gilt, muss auch für "normale" Spielhallen gelten
  • 04.02.2022
    Doppelbesteuerung: Wurde Quellensteuer in Kanada abgeführt, hat es damit sein Bewenden
  • 03.02.2022
    Steuertipp: Gehen rund 30 Prozent Ackerfläche weg, ist der Betrieb zerschlagen
  • 02.02.2022
    Umsatzsteuer: Das «Persönliches Budget» ist «frei»
  • 01.02.2022
    Sonderausgaben: Zahlt der Chef einen Zuschuss, so darf nicht abgezogen werden
  • 31.01.2022
    Steuertipp: Kommen Arbeitnehmer - wenn auch kurz - nach Hause, begrüßt sie der Fiskus
  • 28.01.2022
    Steuertipp: Ausführungszeitpunkt der Schenkung von Gesellschaftsanteilen
  • 27.01.2022
    Schutzmasken: Sind die Kosten absetzbar?
  • 26.01.2022
    Fernpendler: Mobilitätsprämie kann jetzt beantragt werden
  • 25.01.2022
    Steuertipp: Wird Strom und Wärme geteilt, so gilt das auch für die Vorsteuer
  • 25.01.2022
    Steuertipp: Game Over - Was wird aus der Umsatzsteuerpflicht für Spielautomatenumsätzen?
  • 21.01.2022
    Steuerrecht: Auch von einer GmbH auf eine «stille Gesellschaft» kann übertragen werden
  • 20.01.2022
    Hundesteuer: Innerhalb eines Haushalts haften alle
  • 19.01.2022
    Steuerrecht: Auch mit 60 kann eine Betriebsrente steuerlich wirksam starten
  • 19.01.2022
    Steuerberaterrecht: Ein «Adviseur» muss die konkrete Tätigkeit belegen
  • 17.01.2022
    Steuertipp: Bei Geschäften mit der Stadt muss städtischer Prüfer fernbleiben
  • 15.01.2022
    Steuerrecht: Der Betriebshof eines Müllwerkers ist nicht unbedingt die Tätigkeitsstätte
  • 13.01.2022
    Steuertipp: Das Finanzamt darf nicht alternativlos auf Bausubstanzgutachten bestehen
  • 12.01.2022
    Steuerrecht: Steht ein Container in der Schweiz, gilt das dortige Recht
  • 11.01.2022
    Steuerrecht: Bei einem Minus von 250 Euro muss nicht elektronisch erklärt werden
  • 10.01.2022
    Steuerrecht: Ist nur ein Teil verfassungswidrig, darf das andere angewendet werden
  • 07.01.2022
    Steuerrecht: Abfindungszahlungen an Mieter sind keine Werbungskosten
  • 05.01.2022
    Steuerrecht: Auch, wer später Registrierkassen einführt, kann «auffliegen»
  • 04.01.2022
    Kindergeld: Auch bei bestehender Berufstätigkeit kann die Ausbildung noch laufen
  • 03.01.2022
    Erbschaftsteuer: Auch nach drei Jahren kann es noch «unverzüglich» sein
  • 23.12.2021
    Steuertipp: Auch Kryptowährung ist ein Wirtschaftsgut
  • 22.12.2021
    Steuerrecht: Trotz der Corona-Pandemie geht auch das «Leben im Gericht» weiter
  • 21.12.2021
    Verwaltungsrecht: Unklare Satzung lässt Friedhofsgebühren schwinden
  • 20.12.2021
    Steuertipp: Bei der Ermittlung der «ersten Tätigkeitsstätte» genau hinschauen
  • 17.12.2021
    Steuertipp: Wegzugsbesteuerung ohne Stundung verletzt das Niederlassungsrecht
  • 16.12.2021
    Grunderwerbsteuer: Auch ein Tauschgeschäft kann Steuerpflicht nach sich ziehen
  • 15.12.2021
    Kryptowährungen - Gewinne bei Verkauf innerhalb eines Jahres steuerpflichtig
  • 15.12.2021
    Steuerrecht/Corona: Auch ein Vorerkrankter kann nicht einfach so Termine verschieben
  • 13.12.2021
    Steuertipp: Eine weit überwiegende Eigennutzung kostet keine Spekulationssteuer
  • 11.12.2021
    Grundsteuer: Für die Vermietung von Gewerbeimmobilien ist der Eigentümer zuständig
  • 10.12.2021
    Steuertipp: Handel mit Domains und Markennamen ist eine Gewerbe
  • 07.12.2021
    Steuerrecht: Greift die Bank ein, darf abgeschrieben werden
  • 06.12.2021
    Kinderfreibetrag: Die Übertragung kann nicht einseitig stattfinden
  • 03.12.2021
    Erbschaftsteuer: Auch Immobilien in Kanada müssen nicht zu «100 Prozent» besteuert werden
  • 02.12.2021
    Prozesskosten: Das Finanzgericht wählt die Schätzungsmethode - nicht der Steuerzahler
  • 01.12.2021
    Kindergeld: Auch «zu Unrecht» angefallene Kosten werden nicht erstattet
  • 01.12.2021
    Steuerrecht: Auch bei Betriebsaufgabe ist der IAB nicht zwingend futsch
  • 29.11.2021
    Handwerkerkosten: Höchstgrenzen ausreizen und Geld sparen
  • 26.11.2021
    Leiharbeitnehmer: Was ist die erste Tätigkeitsstätte?
  • 23.11.2021
    Steuerrecht: Auch nach einer Liquidation muss eine Forderung nicht zwingend ausgebucht werden
  • 19.11.2021
    Haushaltsnahe Dienstleistung: Kosten für ein «Hausnotruf-System» können abgezogen werden
  • 18.11.2021
    Steuertipp: Ärzte können Motorsport-Sponsoring absetzen
  • 17.11.2021
    Zinsen aus Wandelanleihen: Beschränkte Steuerpflicht
  • 16.11.2021
    Kfz-Steuer: Eintragung in der Zulassungsbescheinigung ist bindend
  • 15.11.2021
    Steuertipp: 5,5 Prozent Zinsen sind auch in "Nullzinsphasen" nicht rechtswidrig
  • 15.11.2021
    Häusliches Arbeitszimmer: Wird Privatraum nur durchschritten, darf voll abgezogen werden
  • 12.11.2021
    Steuerrecht: Nach einem Irrtum dürfen steuerliche Folgerungen gezogen werden
  • 11.11.2021
    Steuertipp: Ein Verein mit "schräger" Meinung darf keine Spendenquittungen ausstellen
  • 10.11.2021
    Steuerrecht: Rechtsanwälte müssen dem Prüfer Daten nicht «blanko» überlassen
  • 09.11.2021
    Steuererklärung: Jetzt noch freiwillig für 2017 abgeben!
  • 08.11.2021
    Steuertipp: Für die Vorbereitung einer Verhandlung muss ausreichend Zeit gegeben werden
  • 06.11.2021
    Steuerrecht: Eine Ablöse für ein Wohnrecht ist eine nachträgliche Anschaffung
  • 04.11.2021
    Steuertipp: Auch für einen "konkreten Hund" kann steuerwirksam gespendet werden
  • 03.11.2021
    Steuerrecht: Bei der Vorsteuer muss genau hingeschaut werden
  • 02.11.2021
    Umsatzsteuer: Werden Zuschüsse «ohne Bedingungen» gezahlt, bleiben sie frei
  • 30.10.2021
    Steuerrecht: Leistungen einer Hygienefachkraft unterliegen nicht der Umsatzsteuer
  • 28.10.2021
    Steuertipp: Eine "echte" Abfindung unterliegt der Lohnsteuer
  • 25.10.2021
    Steuerrecht: Die 5-prozentige Sportwettensteuer ist nicht erdrosselnd
  • 22.10.2021
    Bewirtungskosten: Kostenlose Getränke und Snacks dürfen nicht voll abgezogen werden
  • 21.10.2021
    Schenkungssteuer: Zahlungen, um "Ruhe zu haben", mindern die Abgabe
  • 19.10.2021
    Steuerrecht: Eine Rückstellung darf nicht für eine Prüfung in der Zukunft gebildet werden
  • 18.10.2021
    Sonderausgaben: Die Erstattung von Kirchensteuern an den Chef ist nicht abziehbar
  • 13.10.2021
    Kaffeesteuer: Gesetzentwurf zur Steuerbefreiung von Kaffeespenden
  • 12.10.2021
    Steuerrecht: Mit einem Mobilheim wird nicht spekuliert
  • 11.10.2021
    Gewerbesteuer: Ein DJ kann auch ein Künstler sein
  • 08.10.2021
    Steuertipp: Schadenersatzzahlung ist für einen Kommanditisten steuerpflichtig
  • 07.10.2021
    Fahrtenbuch: Kleine Ungenauigkeiten machen nicht die ganze Aufzeichnung zunichte
  • 06.10.2021
    Steuerrecht: Nur wirklich entstandene Beerdigungskosten müssen anerkannt werden
  • 05.10.2021
    Kindergeld: Der Anspruch endet erst, wenn die Prüfungsergebnisse schriftlich vorliegen
  • 04.10.2021
    Kfz-Steuer: Auch die Erben können eine Befreiung wegen Schwerbehinderung fordern
  • 02.10.2021
    Steuertipp: Auch ohne "erste Tätigkeitsstätte" wird die Verpflegungspauschale gekürzt
  • 30.09.2021
    Steuerrecht: Auch wer nur eingeschränkt tätig ist, der muss Fristen im Blick haben
  • 29.09.2021
    Steuerrecht: Eintragungen im Fristenkontrollbuch sind unverzichtbar
  • 27.09.2021
    Umsatzsteuer: Bei "Eigenverbrauch" wird keine Steuer fällig
  • 24.09.2021
    Spekulationssteuer: Kein Gestaltungsmissbrauch bei "Schenkungs-Umweg"
  • 24.09.2021
    Entfernungspauschale: Mit «typischerweise» ist eher «in der Regel» gemeint
  • 22.09.2021
    Umsatzsteuer: Ganz ohne Verordnung gibt es keine Befreiung
  • 21.09.2021
    Steuerrecht: Werden Rürup-Beiträge erstattet, geht der Sonderausgabenabzug flöten
  • 20.09.2021
    Steuerrecht: Auf Rendering-Leistungen fällt keine Gewerbesteuer an
  • 17.09.2021
    Steuerrecht: Bei einer Stimmen-Gleichberechtigung gibt es keine Betriebsaufspaltung
  • 16.09.2021
    Werbungskosten: Kann ein Botschafter die Bleibe nicht frei wählen, darf er voll abziehen
  • 15.09.2021
    Steuerrecht: Beamten-Sterbegeld ist für die Erben nicht steuerfrei
  • 14.09.2021
    Steuerrecht: Besteuerung von virtuellen Währungen und Token
  • 13.09.2021
    Steuerrecht: Sterbegeld nach Beamtenrecht ist steuerpflichtig
  • 10.09.2021
    Steuerrecht: Instandsetzungs- und Modernisierungsmaßnahmen können haushaltsnah sein
  • 09.09.2021
    Verfassungsrecht/Steuerrecht: Starre 6 Prozent waren und sind realitätsfern
  • 08.09.2021
    Häusliches Arbeitszimmer: Auch eine Erzieherin kann zu Hause arbeiten
  • 07.09.2021
    Umsatzsteuer: Flüchtlings- und Obdachlosenunterkünfte sind steuerfrei
  • 06.09.2021
    Steuerrecht: Pokergewinne können steuerbares Einkommen werden
  • 03.09.2021
    Steuerrecht: Auch mit nur kleinen Gewinnen kann eine Steuersoftware bezahlt werden
  • 02.09.2021
    Steuerrecht: Wenn an der Weihnachtsfeier auf einmal zwei Kollegen nicht teilnehmen können...
  • 01.09.2021
    Steuerrecht: Auch mit Homeoffice bleibt «Selbstgenutztes» steuerfrei
  • 31.08.2021
    Erbschaftsteuer: Nachlassverwaltungskosten mindern die Zahlung nicht
  • 30.08.2021
    Gewerbesteuer: Hängen Miet- und Dienstleistungsverträge zusammen, gibt es keine Befreiung
  • 28.08.2021
    Kindergeld: Auch wer im Ausland lebt, kann Anspruch haben
  • 26.08.2021
    Steuertipp: Kindergeld - Die Krankheit kann auch rückwirkend bescheinigt werden
  • 25.08.2021
    Steuerrecht: Ein Tausch kann wie ein Verkauf gewertet werden
  • 24.08.2021
    Steuerrecht: Nicht alle Zuwendungen müssen versteuert werden
  • 23.08.2021
    Steuertipp: Pfiffige Ideen können beim Steuern sparen helfen...
  • 18.08.2021
    Steuertipp: Kaffee darf nicht unversteuert gespendet werden
  • 18.08.2021
    Steuertipp: Spenden nach Hochwasser werden erleichtert anerkannt
  • 16.08.2021
    Steuerrecht: Ein Erlass bei der Darlehensrückzahlung muss keine Einnahme sein
  • 13.08.2021
    Steuerrecht: Hochwertige Alkoholika sind keine Betriebsausgaben
  • 12.08.2021
    Kindergeld: Unterschiedliche Fristen sind nicht automatisch ungerecht
  • 11.08.2021
    Grundsteuer: Bei einem Vorkaufsrecht geht das wirtschaftliche Eigentum später über
  • 10.08.2021
    Steuerrecht: Auch wenn «gesprintet» wird, wird ermäßigt besteuert
  • 09.08.2021
    Grunderwerbsteuer: Auch noch nicht «fertiges» fließt in die Berechnung ein
  • 06.08.2021
    Verwaltungsrecht: Airbnb muss dem Finanzamt «Meldung machen»
  • 06.08.2021
    Umsatzsteuer: Online-Klavierunterricht ist keine Publikumsunterhaltung
  • 04.08.2021
    Steuerrecht: Zuzahlung zum Firmenwagen mindert das Einkommen regelmäßig
  • 03.08.2021
    Steuerrecht: Die Übergabe an die interne Poststelle belegt den Ausgang nicht
  • 02.08.2021
    Steuerrecht: Soll ein «fremdes» Finanzamt prüfen, so muss das gut begründet sein
  • 29.07.2021
    Steuerrecht: Auch die Kirche muss Grunderwerbsteuer zahlen
  • 27.07.2021
    Sonderausgaben: Arbeitgeberzuschüsse zum Kindergartenbeitrag kürzen den Abzug
  • 26.07.2021
    Körperschaftssteuer: Ein englisches College kann einer deutschen Stiftung entsprechen
  • 23.07.2021
    Steuerrecht: Eine Parkplatzvermietung kann zur «einheitlichen Leistung» werden
  • 22.07.2021
    Steuerrecht: Auch kurzeitige Überlassung kann die Steuerfreiheit kosten
  • 20.07.2021
    Kindergeld: In Australien geht der Anspruch irgendwann flöten
  • 19.07.2021
    Steuerrecht: Die Befreiung kann auch später noch übertragen werden
  • 16.07.2021
    Steuerrecht: Auf Veräußerungsgewinn werden nur 25 Prozent Steuern fällig
  • 15.07.2021
    Steuerrecht: 250.000 Euro-Darlehen von der 93-jährigen Mutter ist nicht gewöhnlich
  • 14.07.2021
    Steuerrecht: Für Kabinen- und Cockpit-Personal sind kostenlose Mahlzeiten steuerfrei
  • 13.07.2021
    Steuerrecht: Energielieferungen über den Vermieter können eine eigenständige Leistung sein
  • 12.07.2021
    Umsatzsteuer: Gutachter-Tätigkeit für den MdK ist nicht befreit
  • 09.07.2021
    Steuerrecht: Bei Rücknahme des Einspruchs muss auf den Tag geguckt werden
  • 08.07.2021
    Gewerbemiete/Umsatzsteuer: Nur was offen ausgewiesen ist, darf auch abgezogen werden
  • 07.07.2021
    Werbungskosten: Gestreckte Erhaltungsaufwendungen sind bei Tod direkt abziehbar
  • 07.07.2021
    Steuerrecht: Auch wenn das Altenheim-Café schließt, kann die Vorsteuer bleiben
  • 05.07.2021
    Steuerrecht: Alleinerziehenden-Entlastung und Ehegattensplitting vertragen sich nicht
  • 02.07.2021
    Steuerrecht: Wird ein Büro vorgegeben, so ist das die erste Tätigkeitsstätte
  • 01.07.2021
    Steuerrecht: Sechs Photovoltaik-Anlagen auf sechs Dächern können eine Einheit bilden
  • 30.06.2021
    Steuerrecht: Der Bundeswehrstützpunkt eines (Zeit-)Soldaten ist erste Tätigkeitsstätte
  • 28.06.2021
    Erbschaftsteuer: 18 Monate zwischen Erbfall und Einzug sind zu lang
  • 25.06.2021
    Kindergeld: Verrechnung mit Sozialleistungen nur bei «Konkretisierung»
  • 23.06.2021
    Steuerrecht: Theoretische Zahlungsmöglichkeit reicht dem Fiskus
  • 22.06.2021
    Steuerrecht: Verzögerungsgeld wegen Wiederholungsgefahr?
  • 22.06.2021
    Kfz-Steuer: Wird ein Rollstuhlfahrer zur Arbeit gebracht, gibt es keine Befreiung
  • 19.06.2021
    Steuerrecht: Für Mitgliedsbeiträge an einen Musikverein kann es Spendenquittungen geben
  • 17.06.2021
    Rentenbesteuerung: Je höher der Beitrag, desto näher kommt es an die Verfassungswidrigkeit
  • 16.06.2021
    Steuerrecht: Wer mithilfe von Software online pokert, der betreibt kein Glücksspiel
  • 15.06.2021
    Umsatzsteuer: Ein Fotostudio muss komplett «voll» bezahlen
  • 14.06.2021
    Schenkungsteuer: Beschenkte mit kleiner Geldbörse kann Stundung durchsetzen
  • 11.06.2021
    Steuerrecht: Fehlerhafter Eintrag des Steuerzahlers geht zu seinen Lasten
  • 10.06.2021
    Steuerrecht: Vor dem Kauf von GbR-Anteilen ist man noch nicht Teil der GbR
  • 09.06.2021
    Steuerrecht: Hintergangener «Schneeball-Anleger» muss nicht nachzahlen
  • 08.06.2021
    Werbungskosten: Auch bei vergünstigter Vermietung darf der Mietspiegel genommen werden
  • 07.06.2021
    Kfz-Steuer: Bei Krankentransporten muss kein Fachpersonal an Bord sein
  • 02.06.2021
    Steuerrecht: Auch «außergewöhnliche» Entgeltumwandlung kann unter Eheleuten stattfinden
  • 01.06.2021
    Umsatzsteuer: Brücke und Parkplätze können zusammenhängen
  • 01.06.2021
    Steuerrecht: Werden Kaufpreise separat ausgewiesen, so dürfen sie von einem Konto gehen
  • 28.05.2021
    Steuerrecht: Ein Hausboot ist kein Hotel
  • 27.05.2021
    Rechtsschutz: In Pandemiezeiten müssen Richter nicht auch immer physisch zusammenkommen
  • 26.05.2021
    Steuerrecht: Arbeitgeber mit Sitz im EU-Ausland müssen Prüfungen durch den Zoll dulden
  • 25.05.2021
    Kindergeld: Besteht grundsätzlich Anspruch, so wird auch bei Nichtzahlung angerechnet
  • 21.05.2021
    Steuerrecht: Zurückfließende Rentenbeiträge kosten keine Steuern
  • 20.05.2021
    Steuerrecht: Auch eine Bestechung ohne Erfolg hilft nicht beim Steuern sparen
  • 19.05.2021
    Kindergeld: Säumniszuschläge auf die Gesamtsumme sind nicht akzeptabel
  • 18.05.2021
    Steuerrecht: Steuerfreiheit kann es nur per Gesetz geben - nicht per Erlass
  • 11.05.2021
    Geldwerter Vorteil: In begrenztem Maße darf auch beim Fahrtenbuch geschätzt werden
  • 10.05.2021
    Steuerrecht: Ein Kleingarten kann ein Spekulationsobjekt sein
  • 07.05.2021
    Sozialplan: Ein Zuschlag darf nicht nur am Steuerfreibetrag hängen
  • 06.05.2021
    Steuerrecht: Eine österreichische Stiftung kann deutschem Recht unterliegen
  • 04.05.2021
    Steuerrecht: Erben dürfen Räumungs- und Steuerberatungskosten abziehen
  • 03.05.2021
    Steuerrecht: Kleine Abweichungen führen nicht zur Neuschätzung
  • 01.05.2021
    Werbungskosten: Auch ein DB-Lokführer hat eine «erste Tätigkeitsstätte»
  • 29.04.2021
    Steuerrecht: Für den «IAB» muss nicht zwingend ein Fahrtenbuch vorliegen
  • 28.04.2021
    Steuerrecht: Wird eine Aktie aufgeteilt, so ist das kein Ausschüttung
  • 27.04.2021
    Werbungskosten: Welche Daten dürfen für eine «ortsübliche« Vermietungszeit hinzugezogen werden?
  • 26.04.2021
    Steuerrecht: Nur ein Teil der Haftpflicht-Prämie ist Arbeitslohn für den Anwalt
  • 23.04.2021
    Steuerrecht: Eine Kaserne ohne Wärme und Wasser ist «unbebaut»
  • 22.04.2021
    Werbungskosten: Wird missbrauchte Vollmacht widerrufen, ist auch der Steuervorteil weg
  • 21.04.2021
    Steuerrecht: Ein kleiner Unternehmer muss nicht elektronisch übermitteln
  • 20.04.2021
    Steuerrecht: Auch «Spar-Gestaltungen» können bei Aktiengeschäften anerkannt werden
  • 19.04.2021
    Steuerrecht: «Einsicht» bedeutet nicht «Komplettversendung»
  • 16.04.2021
    Steuerrecht: Der Wertverlust von Aktien nach Insolvenz wird anerkannt
  • 15.04.2021
    Steuerrecht: Auch im Ausland kann ein Wirtschafsgut «anerkannt verbleiben»
  • 15.04.2021
    Strafrecht: Bei falscher und unvollständiger Buchführung darf geschätzt werden
  • 13.04.2021
    Steuerrecht: Auch Arbeitnehmer dürfen Angehörige steuerlich wirksam beschäftigen
  • 12.04.2021
    Häusliches Arbeitszimmer: Auch eine «Teil-Beschäftigung» am Wochenende kann zählen
  • 09.04.2021
    Steuerrecht: Auch «kleine» Rententeile können voll besteuert werden
  • 08.04.2021
    Werbungskosten: Ein Schulhund kann Steuern sparen helfen
  • 07.04.2021
    Erbschaftsteuer: Der tatsächliche Kaufpreis muss angesetzt werden
  • 06.04.2021
    Steuerrecht: Verluste wegen Insolvenz dürfen Aktionäre geltend machen
  • 01.04.2021
    Steuerrecht: Liegt das Geld vorübergehend auf dem Konto, ist es nicht «durchlaufend»
  • 31.03.2021
    Grunderwerbsteuer: Die Instandhaltungsrücklage darf nicht (mehr) ausgesondert werden
  • 31.03.2021
    Außergewöhnliche Belastungen: Kosten der Unterbringung in einer Pflege-WG
  • 26.03.2021
    Umsatzsteuer: Eine gemeinnützige, christliche GmbH kann befreit sein
  • 25.03.2021
    Steuerrecht: Leasing-Sonderzahlung von Freiberuflern ist anerkannt, aber...
  • 23.03.2021
    Werbungskosten: Verzicht der Bank bei Schrottimmobilien ist kein «Rückfluss»
  • 22.03.2021
    Steuerrecht: Bei der Ferienwohnung darf - auch ungenau - umgerechnet werden
  • 19.03.2021
    Scheidung: Steuerschulden müssen anteilig beglichen werden
  • 18.03.2021
    Steuerrecht: Ein Wertguthaben-Sondermodell für die Gattin muss nicht anerkannt werden
  • 17.03.2021
    Kindergeld: Bei nicht absehbarem Ausbildungsende gibt es keinen Anspruch
  • 16.03.2021
    Verwaltungsrecht: Sportwettensteuer darf «lenken»
  • 15.03.2021
    Steuerrecht: Gibt es vergleichbare Wohnungen, so sind die heranzuziehen
  • 12.03.2021
    Steuerrecht: Wird ein Nachteil per Zahlung ausgeglichen, so ist das kein Kapitalvermögen
  • 11.03.2021
    Steuerrecht: Ein Jobticket wegen akuter Parkplatznot darf keine Lohnsteuer kosten
  • 10.03.2021
    Steuerrecht: Werden Grundstücke lange Zeit falsch besteuert, so muss das nicht so bleiben
  • 10.03.2021
    Auszahlung gestoppt: Verdacht auf Betrugsversuche bei Coronahilfen
  • 08.03.2021
    Umsatzsteuer: Bei gemischt genutzten Gebäuden muss der Umsatz im Blick sein
  • 05.03.2021
    Steuerrecht: Wer Dinge aus Haushaltsauflösungen bei eBay vertickt, tut das betrieblich
  • 04.03.2021
    Steuerrecht: Wer Steuerberatern gleichgestellt werden will, muss das gut begründen können
  • 03.03.2021
    Steuerrecht: Auch mit laufendem Internetshop können Verkäufe privat ablaufen
  • 02.03.2021
    Steuerstrafrecht: Bei falscher und unvollständiger Buchführung darf geschätzt werden
  • 26.02.2021
    Umsatzsteuer: Eine Vergütung für die Aufsichtsratstätigkeit ist nicht pflichtig
  • 25.02.2021
    Steuerrecht: Nur «echte» Zuschläge sind steuerfrei - Pauschalen nicht
  • 25.02.2021
    Werbungskosten: Beiträge zur Sportunfähigkeitsversicherung zählen nicht
  • 23.02.2021
    Umsatzsteuer: Ob das Original oder die Kopie eingescannt wird, ist einerlei
  • 22.02.2021
    Kindergeld: Holt sich der Papa «ein Kind zurück», so zählt nicht nur ein Monat
  • 19.02.2021
    Grundstücksbewertung: Bei der Auswahl des Gutachters gibt es keine freie Hand
  • 18.02.2021
    Doppelte Haushaltsführung: Das Kinderzimmer im Elternhaus zählt nicht
  • 17.02.2021
    Liebhaberei: Mit einer Photovoltaik-Anlage soll im Prinzip immer Gewinn erzielt werden
  • 16.02.2021
    AfA: Hat sich die Abschreibung bis zum Verkauf nicht ausgewirkt, so bleibt es dabei
  • 15.02.2021
    Haushaltsnahe Dienstleistungen: Belege sind für das Finanzamt unentbehrlich
  • 12.02.2021
    Steuerrecht: Politische Willensbildung ist nicht als gemeinnützig anzuerkennen
  • 10.02.2021
    Steuerrecht: Bei Aktien-Abspaltung wird eine Ausschüttung nicht steuerpflichtig
  • 10.02.2021
    Grunderwerbsteuer: Nach vier Jahren ist der Zug abgefahren
  • 06.02.2021
    Steuerrecht: Bei den Sachzuwendungen gelten alle Kosten einer Party
  • 04.02.2021
    Bauabzugssteuer: Auch Zahlungen an «inaktive Gesellschaften» zählen
  • 04.02.2021
    Umsatzsteuer: Miete und Nebenkosten sind gleichermaßen zu behandeln
  • 02.02.2021
    Steuerrecht: Eine Steuerberatungsgesellschaft mbh ist «berufsfremd»
  • 01.02.2021
    Werbungskosten: Eine Ausbildung zum Rettungshelfer ist steuerrechtlich keine Ausbildung
  • 29.01.2021
    Zwangsversteigerung: Auch wer bankrott ist, hat - theoretisch - noch einen «Willen»
  • 28.01.2021
    Kinderbetreuungskosten: Arbeitgeber-Zuschuss killt den Sonderausgabenabzug
  • 26.01.2021
    Umsatzsteuer: Zauberei wird ermäßigt, der Nikolaus voll besteuert
  • 25.01.2021
    Steuerrecht: Die Bankenabgabe darf steuerlich nicht berücksichtigt werden
  • 22.01.2021
    Steuerrecht: Linke Tasche, rechte Tasche bei der Kinderbetreuung?
  • 21.01.2021
    Kfz-Steuer: Eilige Bluttransporte gehören zum Rettungsdienst
  • 20.01.2021
    Steuerrecht: Stipendien sind grundsätzlich zu versteuern, aber...
  • 19.01.2021
    Werbungskosten: Nicht jeder Übertrag mit Nießbrauch ist auch wirtschaftlich gemeint
  • 18.01.2021
    Außergewöhnliche Belastung: Wildtierschäden gehen den Fiskus nichts an
  • 15.01.2021
    Steuerrecht: Auch Einjahres-Verträge können monatlich abgerechnet werden
  • 14.01.2021
    Steuerrecht: Gehen Beteiligungen zurück, fallen nicht immer Steuern an
  • 13.01.2021
    Steuerrecht: Wer Geldspielautomaten aufstellt, ist kein «Schausteller»
  • 09.01.2021
    Steuerrecht: Einmalzahlung aus einer Direktversicherung ist Einkommen
  • 23.12.2020
    Alleinerziehende: Verheiratete Eltern dürfen nach der Trennung nicht schlechter dastehen als unverheiratete
  • 22.12.2020
    Steuerrecht: Ein offenbarer Fehler kann auch nach Bestandskraft korrigiert werden
  • 18.12.2020
    Steuerrecht: Ein Zigarettenschmuggler kann nicht für sich selbst haften
  • 17.12.2020
    Häusliches Arbeitszimmer: Auch mit «Pool-Arbeitsplätzen» ist das Homeoffice nicht abziehbar
  • 17.12.2020
    Steuerrecht: Munitionsverkauf auf der Schießanlage ist nicht zwingend zweckgebunden
  • 16.12.2020
    Steuerrecht: Während eines Auslandsstudiums können Unterkunfts- auch Werbungskosten sein
  • 14.12.2020
    1-Prozent-Methode: Die Garagenunterbringung interessiert nicht
  • 11.12.2020
    Fahrtenbuch: Zuviel Logik darf den Finanzbeamten nicht abverlangt werden
  • 10.12.2020
    Schenkungsteuer: Gibt es im Ausland die Steuer nicht mehr, ist das gut für die Töchter
  • 09.12.2020
    Steuerrecht: Bei unrealistischer Kaufpreisaufteilung muss das Finanzamt genau hinsehen
  • 08.12.2020
    Steuerrecht: Ein Ein-Mann-Betrieb ohne Internet muss nicht elektronisch deklarieren
  • 07.12.2020
    Handwerkerleistungen: Reparaturen an einem PKW sind nicht haushaltsnah
  • 04.12.2020
    Steuerrecht: Handwerkerleistungen müssen «haushaltsnah» sein
  • 30.11.2020
    Steuerrecht: Rabatte beim Autokauf sind kein Arbeitslohn
  • 27.11.2020
    Außergewöhnliche Belastung: Fettabsaugung von der Steuer absetzen?
  • 26.11.2020
    Steuerrecht: Ein Kleinstbetrieb muss seine Einnahmen nicht elektronisch deklarieren
  • 25.11.2020
    Steuerrecht: Entschädigungszahlung für ein 12-jähriges Mädchen ist steuerfrei
  • 24.11.2020
    Außergewöhnliche Belastung: Schmerzensgeld-Prozesskosten nicht abziehbar
  • 23.11.2020
    Umsatzsteuer: Vorsteuerabzug kann nachträglich durch Bonuszahlung gemindert werden
  • 21.11.2020
    Steuerrecht: Sind übernommene Verwarngelder ein geldwerter Vorteil?
  • 19.11.2020
    Steuerrecht: Bei der Entnahme kann das Arbeitszimmer von «teil» zu «voll» werden
  • 18.11.2020
    Steuerrecht: Erschließungsbeiträge können nicht abgezogen werden
  • 18.11.2020
    Außergewöhnliche Belastung: Auch ein emotionaler Umgangsstreit ist nicht existenziell
  • 16.11.2020
    Steuerrecht: Auch Techno-DJs geben Konzerte
  • 13.11.2020
    Steuerrecht: Pflegegeld für intensive Sozialpädagogik kann frei sein
  • 12.11.2020
    Steuerrecht: Auch überwiegend privat genutzter Firmenwagen kann als «voller» Gewinn gelten
  • 11.11.2020
    Kindergeld: Der Freiwilligendienst muss genehmigt sein, wenn Anspruch bestehen soll
  • 09.11.2020
    Steuerrecht: Der BEA kann volljährig nicht auf den anderen Elternteil übertragen werden
  • 07.11.2020
    Doppelter Haushalt: Ein Zimmer bei den Eltern kann ausreichen
  • 04.11.2020
    Kraftfahrzeugsteuer: Allein die Zulassung ist maßgebend
  • 02.11.2020
    Grunderwerbsteuer: Wenn gerechnet werden kann, dann sollte auch gerechnet werden
  • 30.10.2020
    Afa: Was jahrelang gemeinsam galt, könnte auch einzeln als bekannt angesehen sein
  • 29.10.2020
    Steuerrecht: Auch Verluste von Genussrechten dürfen abgezogen werden
  • 28.10.2020
    Kinderbetreuungskosten: Auch Internatskosten dürfen abgezogen werden
  • 27.10.2020
    Steuerrecht: «Goldene» Inhaberschuldverschreibungen nach einem Jahr steuerfrei verkaufen
  • 26.10.2020
    Grunderwerbsteuer: Auch eine Verschmelzung kann ein Übergang sein
  • 23.10.2020
    Steuerrecht: Auch eine Rentenzahlung statt eines Verkaufserlöses bringt Zinsen
  • 22.10.2020
    Steuerrecht: Gutscheinverkauf ist keine reine Vermittlungstätigkeit
  • 21.10.2020
    Erbschaftsteuer: Findet der Nachlasspfleger niemanden, darf geschätzt werden
  • 20.10.2020
    Steuerrecht: Cum-Cum-Geschäfte sind unzulässig
  • 19.10.2020
    Werbungskosten: Ein Lehrgang wird wie eine erste Arbeitsstätte behandelt
  • 16.10.2020
    Steuerrecht: Externes Reinigen kann die Vergünstigung kosten
  • 15.10.2020
    Steuerrecht: Ein Betriebsübergang «mit Nießbrauch» ist kein voller Übergang
  • 12.10.2020
    Schenkungsteuer: Gibt es vor dem Kauf ein Geldgeschenk, ist dieser Wert auch anzusetzen
  • 09.10.2020
    Werbungskosten: Ein Stellplatz gehört steuerlich nicht zur Unterkunft
  • 08.10.2020
    Schenkungsteuer: Auch bei einer Familiengesellschaft fallen Steuern an
  • 07.10.2020
    Betriebsprüfung: «Freiwillige» Aufzeichnungen bei Einnahmen-Überschussrechnung bleiben außen vor
  • 06.10.2020
    Steuerrecht: Einmalzahlung darf auf die gesamte Leasingzeit umgelegt werden
  • 05.10.2020
    Grunderwerbsteuer: Trotz Kaufvertragsrückabwicklung kein Geld zurück
  • 02.10.2020
    Steuerrecht: Wohnungseinrichtung gehört nicht zum Spekulationsgewinn
  • 01.10.2020
    Steuerrecht: Vollstreckung in das Vermögen heißt nicht für Steuerschulden haften
  • 30.09.2020
    Werbungskosten: Beim Abbruch eines Hauses muss genau auf die Nutzung geschaut werden
  • 29.09.2020
    Steuerrecht: Bei einer vorweggenommenen Erbfolge muss auch wirklich alles übertragen sein
  • 26.09.2020
    Steuerrecht: Es soll nicht allzu sehr in die Vergangenheit gerechnet werden
  • 24.09.2020
    Steuerrecht: Bei einer Zusammenveranlagung muss auch gemeinsam geklagt werden
  • 23.09.2020
    Erbschaftsteuer: Bei mehreren Ehen und mehreren Häusern kann es schwierig werden
  • 22.09.2020
    Selbstanzeige: Wird in den Medien über einen «Steuer-CD-Kauf» berichtet, ist es zu spät
  • 21.09.2020
    Entfernungspauschale: Befristungsvereinbarung interessiert nicht
  • 18.09.2020
    Umsatzsteuer: Können Freizeitparks wie Jahrmärkte behandelt werden?
  • 17.09.2020
    Kindergeld: Eltern müssen für krankes Kind eine «Ausbildungswilligkeit» nicht belegen
  • 16.09.2020
    Steuerrecht: Auch für 2020 darf der Solizuschlag erhoben werden
  • 14.09.2020
    Verwaltungsrecht: Schwere Steuerhinterziehung kostet die Approbation
  • 11.09.2020
    Steuerrecht: Bei zwei möglichen «Fehler-Szenarien» darf nicht berichtigt werden
  • 10.09.2020
    Vollstreckung: Was vor Corona schon schieflief, wird durch Corona nicht geheilt
  • 08.09.2020
    Corona-Soforthilfe: Auch wenn Geld in Aussicht ist, darf nicht gepfändet werden
  • 04.09.2020
    Steuerrecht: Für die Auslastung in Ferienwohnungen zählen Hotels nicht
  • 03.09.2020
    Werbungskosten: Beim Miet-Homeoffice kommt es auf die Absicht an, Überschüsse zu erzielen
  • 02.09.2020
    Sonderausgaben: Bonuszahlungen der Krankenkasse zählen nicht immer
  • 01.09.2020
    Betriebskosten: Dass die Grundsteuer dazugehört, ist inzwischen bekannt
  • 31.08.2020
    Gewerbesteuer: Ist ein Messebesuch nicht nötig, kostet er auch keine Steuern
  • 28.08.2020
    Steuerrecht: Unverhältnismäßig hohe Bezüge bedrohen die Gemeinnützigkeit
  • 27.08.2020
    Kindergeld: Trotz Erkrankung kann der Azubi ausbildungswillig bleiben
  • 27.08.2020
    Umsatzsteuer: Auch ein einfallsreicher Ferkelzüchter trickst das Finanzamt nicht aus
  • 25.08.2020
    Erbschafts-/Schenkungsteuer: Auch ohne «Missbrauchsabsicht» kann Vergünstigung entfallen
  • 24.08.2020
    Grunderwerbsteuer: Auch eine Erbbaurechtsverlängerung kostet
  • 21.08.2020
    Haushaltsnahe Dienstleitung: Buchung auf einem «GmbH-Verrechnungskonto» zählt nicht
  • 20.08.2020
    Steuerrecht: Auch ein Taxi kann als «öffentliches» Verkehrsmittel anerkannt werden
  • 19.08.2020
    Kindergeld: Was festgesetzt ist, muss - im Regelfall - auch ausgezahlt werden
  • 18.08.2020
    Steuerrecht: Ein Preisgeld ist Arbeitslohn
  • 17.08.2020
    Umsatzsteuer: Ein Bad im Homeoffice ist grundsätzlich abzugsfähig
  • 14.08.2020
    Steuerrecht: Ist die Kanzlei schlecht organisiert, gibt es keine Wiedereinsetzung
  • 12.08.2020
    Grunderwerbsteuer: Was nicht «Grundstück» ist, wird auch nicht besteuert
  • 10.08.2020
    Außergewöhnliche Belastung: Alleinstehende kann Fiskus an Befruchtungskosten beteiligen
  • 07.08.2020
    Betriebsausgaben: Notfallpraxis im Keller trotz Zugang über Hausflur abzugsfähig
  • 06.08.2020
    Steuerrecht: Bei »freiwilligem« Immobilienverkauf helfen Makler nicht beim Steuern sparen
  • 06.08.2020
    Steuerrecht: Ist die Pauschale höher als der »echte Wert«, darf sie dennoch eingesetzt werden
  • 05.08.2020
    Außergewöhnliche Belastung: Bei Marderbefall nicht zu lange warten
  • 03.08.2020
    Steuerrecht: Viel Vermögen zu besitzen, heißt nicht, «einfach so» geschätzt werden zu dürfen
  • 31.07.2020
    Steuerrecht: Eine Ehegatten-GbR kann eine «geringe Bedeutung» haben
  • 30.07.2020
    Sonderausgaben: Auch Fahrkosten der Kinderbetreuer können angesetzt werden
  • 29.07.2020
    Außergewöhnliche Belastung: Familien-Aufnahme aus Kriegsgebiet wird anerkannt
  • 28.07.2020
    Werbungskosten: Ohne Verdienst sind Erstausbildungskosten nicht abzugsfähig
  • 27.07.2020
    Steuerrecht: Streit mit einem Bauunternehmer ist nicht steuerlich außergewöhnlich
  • 24.07.2020
    Steuerrecht: Auch die Einlösung im Kaufhaus kann begünstigt sein
  • 23.07.2020
    Grunderwerbsteuer: Auch für ein Mobilheim kann Zahlung fällig werden
  • 22.07.2020
    Erbschaftsteuer: Bei vererbten Immobilien kommt es auf die «Vermietungs-Tätigkeit» an
  • 14.07.2020
    Verwaltungsrecht: Antrag auf Frischwasserabzug muss nicht bis zum 15.12. bei der Kommune sein
  • 14.07.2020
    Steuerrecht: Gut bezahlte und qualitativ hochwertige Arbeit kann nicht steuerfrei sein
  • 11.07.2020
    Gewerbesteuer: Zwei Tankstellen auf 600 Metern sind als Einheit zu sehen
  • 09.07.2020
    Steuerrecht: Kontenpfändung kann wegen COVID-19-Pandemie "unbillig" sein
  • 07.07.2020
    Grunderwerbsteuer: Auch eine "Erbbaurechtsverlängerung" kostet
  • 06.07.2020
    Schenkungsteuer: Ist die Gattin völlig außen vor, so wird sie auch nicht "beschenkt"
  • 04.07.2020
    Steuerrecht: Auch eine indische Arbeitgeberbescheinigung belegt die Zahlung
  • 03.07.2020
    Steuerrecht: Säumniszuschläge sind keine Strafen
  • 01.07.2020
    Steuerrecht: Auch mit "Homeoffice" bleibt "Selbstgenutztes" steuerfrei
  • 30.06.2020
    Werbungskosten: «Fehlt» ein Weg, so gibt es nur die halbe Entfernungspauschale
  • 29.06.2020
    Steuerrecht: Einzahlung auf ein Wertguthabenkonto ist nicht steuerpflichtig
  • 27.06.2020
    Steuerrecht: Bei mehreren Mietwohnungen im Haus nicht auf den Mietspiegel schauen