Client letter October 2022
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 October 2022
- For all taxpayers: Private sales transaction after gratuitous transfer - the structure works!
- For all taxpayers: Legislative announcements will (finally) be electronic in future
- For all taxpayers: Tax relief for tradesmen's services only in the case of ownership or obligation to spend the expenses?
- For all taxpayers: No extended assessment period if the tax authority is aware of the tax data
- For entrepreneurs: Proof of almost exclusive business use of the car for the investment deduction amount
- For GmbH shareholders: obvious inaccuracy if the correct value of a capital reserve is not recognizable
- For entrepreneurs: Knockout certificates are not forward transactions
- For shareholders: Abusive repayment of shareholder loans from contributions
- For heirs: Personal allowance if parents waive inheritance
