Client letter February 2025
Our client letter is sent out monthly via our newsletter and contains upcoming tax dates as well as all kinds of tax tips and news. For our interested readers, we offer this information as a free download here.
Topics in February 2025 include:
- For all taxpayers: On the relationship between the loss assessment notice and the tax assessment notice
- For all taxpayers: Costs of insolvency proceedings are not income-related expenses or an extraordinary burden
- For entrepreneurs: Requirements for the uniform commercial operation
- For influencers and co: clothes and accessories remain a private pleasure
- For donors and donees: On the invalidity of a gift tax assessment
- For foster parents: Priority entitlement to child benefit for the beneficiary at the beginning of the month
- For real estate companies: No extended reduction for property trading due to urban development obligation to sell
- For operators of a photovoltaic system: reversal of an investment deduction for a subsequently tax-exempt photovoltaic system


