Client letter February 2026
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 2026 include:
- For employees: Differentiation between business trips and trips between home and primary place of work
- For employees: deduction of income-related expenses for business use of a private vehicle
- For families with real estate: Private capital gain on the transfer of a property for partial consideration
- For donors: Valuation of usufruct according to gender-differentiated mortality table
- For entrepreneurs: § 6b Reserve from the overall commercial balance sheet to the supplementary balance sheet
- For tattoo artists: it can also be an artistic activity!
- For asset-managing partnerships: Tax treatment of shareholder loans
- For parents and children: No deduction of child benefit to an adult child if the child is not in need of maintenance
