{"id":2420,"date":"2021-12-06T15:19:40","date_gmt":"2021-12-06T14:19:40","guid":{"rendered":"https:\/\/haas-eschborn.de\/?p=2420"},"modified":"2021-12-06T15:19:40","modified_gmt":"2021-12-06T14:19:40","slug":"mandantenbrief-dezember-2021","status":"publish","type":"post","link":"https:\/\/haas-eschborn.de\/en\/mandantenbrief-dezember-2021\/","title":{"rendered":"Client letter December 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">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.<\/p>\n<hr \/>\n<h2>Themen im Dezember 2021<\/h2>\n<ol>\n<li>F\u00fcr alle Steuerpflichtigen: Zur Frage des Vorliegens einer Lieferung bei dezentral verbrauchtem Strom<\/li>\n<li>F\u00fcr alle Steuerpflichtigen: Zur Abzugsf\u00e4higkeit von Beerdigungskosten als Erbfallkosten<\/li>\n<li>F\u00fcr Arbeitnehmer: Rechtsanwaltskosten f\u00fcr die Vertretung in Disziplinarverfahren als Werbungskosten<\/li>\n<li>F\u00fcr Anleger: Zuteilung von Aktien im Rahmen eines ausl\u00e4ndischen \u201eSpin-Off&#8220;<\/li>\n<li>F\u00fcr Personengesellschaften: Abf\u00e4rberegelung bei Fotovoltaikanlagen und funktionierendes Ausgliederungsmodell<\/li>\n<li>F\u00fcr Unternehmer: Zum Bilanzierungswahlrecht f\u00fcr aktive Rechnungsabgrenzungsposten von geringer Bedeutung<\/li>\n<li>F\u00fcr Unternehmer: Rechtswidrige Aufforderung zur \u00dcberlassung eines Datentr\u00e4gers zur Betriebspr\u00fcfung<\/li>\n<li>F\u00fcr Unternehmer: Zum Zeitpunkt der R\u00fcckstellung nach Betriebspr\u00fcfungen<\/li>\n<\/ol>\n<h3 style=\"text-align: center;\"><a title=\"Client letter Download\" href=\"https:\/\/haas-eschborn.de\/wp-content\/uploads\/2021\/12\/Mandantenbrief-Dezember-2021.pdf\" target=\"blank\" rel=\"noopener\"><span style=\"color: #121568;\"><i class=\"fa fa-file-pdf-o fa-\"><\/i>\u00a0Download \u2013 Mandantenbrief Dezember 2021<\/span><\/a><\/h3>","protected":false},"excerpt":{"rendered":"<p>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 here for free download. Topics in December 2021 For all taxpayers: On the question of the existence of a supply in the case of electricity consumed decentrally For all taxpayers: On the deductibility<\/p>","protected":false},"author":2,"featured_media":1516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52,50],"tags":[],"class_list":["post-2420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-neuigkeiten","category-steuerberatung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Unser Mandantenbrief im Dezember 2021 | Steuer &amp; Recht<\/title>\n<meta name=\"description\" content=\"Allerlei Steuertipps gibt es in unserem Mandantenbrief vom Dezember 2021 - Kanzlei Haas und Kollegen in Eschborn bei Frankfurt am Main.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/haas-eschborn.de\/en\/mandantenbrief-dezember-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Unser Mandantenbrief im Dezember 2021 | Steuer &amp; 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