
Client letter June 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 June 2022
- For all taxpayers: Waste collection and waste water disposal are not household-related services
- For all taxpayers: Taxation of a legacy due on the death of the beneficiary
- For all taxable persons: To use the reduced tax rate
- For all taxpayers: Discontinuation of criminal tax proceedings now also through community service
- All taxpayers: Tax-free bonuses for work actually performed on Sundays, public holidays or at night
- For GmbH shareholders: Hidden profit distribution due to an overprovision in the case of a pension commitment
- For GmbH shareholders: No preferential inheritance tax treatment due to the entry test
- For real estate owners: Start of deadline for private sales transactions
- For GmbH shareholders: structuring options from a split appropriation of profits