{"id":2922,"date":"2023-01-10T06:00:15","date_gmt":"2023-01-10T05:00:15","guid":{"rendered":"https:\/\/haas-eschborn.de\/?p=2922"},"modified":"2023-01-09T08:52:25","modified_gmt":"2023-01-09T07:52:25","slug":"mandantenbrief-januar-2023","status":"publish","type":"post","link":"https:\/\/haas-eschborn.de\/en\/mandantenbrief-januar-2023\/","title":{"rendered":"Client letter January 2023"},"content":{"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 as a free download here.<\/p>\n<hr \/>\n<h2>Themen im Januar 2023<\/h2>\n<ol>\n<li>F\u00fcr alle Steuerpflichtigen: Zur Dispositionsbefugnis des zuerst Bedachten bei der Kettenschenkung<\/li>\n<li>F\u00fcr alle Steuerpflichtigen: Zur Fortgeltung eines Vorbehaltsnie\u00dfbrauchs an einer Ersatzimmobilie im Wege der Surrogation und die dabei entstehende Frage der Abschreibung<\/li>\n<li>F\u00fcr alle Steuerpflichtigen: Keine Steuerpflicht von Zinsen aus einem nicht fremd\u00fcblichen Darlehensvertrag zwischen Angeh\u00f6rigen<\/li>\n<li>F\u00fcr Immobilieneigent\u00fcmer: Entnahme eines Objektes aus dem Betriebsverm\u00f6gen als anschaffungs\u00e4hnlicher Vorgang bei den anschaffungsnahen Herstellungskosten<\/li>\n<li>F\u00fcr Grundst\u00fccksh\u00e4ndler: Zum Beginn der sachlichen Gewerbesteuerpflicht<\/li>\n<li>F\u00fcr Gewerbetreibende: Hinzurechnung der auf den Mieter umgelegten Grundsteuer<\/li>\n<li>F\u00fcr GmbH-Gesellschafter: Zufluss einer vereinbarten, aber nicht ausgezahlten Tantieme beim beherrschenden GesellschafterGesch\u00e4ftsf\u00fchrer<\/li>\n<li>F\u00fcr H\u00e4ndler: Zur Versicherungssteuerpflicht, wenn die Garantiezusage als Versicherungsleistung gilt<\/li>\n<\/ol>\n<h3><a title=\"Client letter Download\" href=\"https:\/\/haas-eschborn.de\/wp-content\/uploads\/2023\/01\/Mandantenbrief-Januar-2023.pdf\" target=\"blank\" rel=\"noopener\"><i class=\"fa fa-file-pdf-o fa-\"><\/i>\u00a0Download \u2013 Mandantenbrief Januar 2023<\/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 as a free download here. Topics in January 2023 For all taxpayers: On the power of disposition of the first beneficiary in the case of a chain gift For all taxpayers: On the continued validity of a reserved usufruct<\/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-2922","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>Mandantenbrief Januar 2023 - Haas und Kollegen GmbH<\/title>\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-januar-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mandantenbrief Januar 2023 - Haas und Kollegen GmbH\" \/>\n<meta property=\"og:description\" content=\"Unser Mandantenbrief wird monatlich \u00fcber unseren Newsletter versendet und enth\u00e4lt neben den anstehenden Steuerterminen auch allerlei steuerliche Tipps und Neuigkeiten. F\u00fcr unsere interessierten Leser bieten wir diese Informationen hier kostenlos zum Download an. Themen im Januar 2023 F\u00fcr alle Steuerpflichtigen: Zur Dispositionsbefugnis des zuerst Bedachten bei der Kettenschenkung F\u00fcr alle Steuerpflichtigen: Zur Fortgeltung eines Vorbehaltsnie\u00dfbrauchs\" \/>\n<meta property=\"og:url\" content=\"https:\/\/haas-eschborn.de\/en\/mandantenbrief-januar-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Haas und Kollegen GmbH\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Haas-und-Kollegen-112930413897262\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-10T05:00:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/haas-eschborn.de\/wp-content\/uploads\/2020\/10\/Mandantenbrief.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"850\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Frank Haas\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@kanzlei_haas\" \/>\n<meta name=\"twitter:site\" content=\"@kanzlei_haas\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Frank Haas\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/\"},\"author\":{\"name\":\"Frank Haas\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/#\\\/schema\\\/person\\\/c654db025cf66484dab4bf892bc6f59f\"},\"headline\":\"Mandantenbrief Januar 2023\",\"datePublished\":\"2023-01-10T05:00:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/\"},\"wordCount\":161,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/haas-eschborn.de\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Mandantenbrief.jpg\",\"articleSection\":[\"Neuigkeiten\",\"Steuerrecht-Steuerberatung\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/\",\"url\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/\",\"name\":\"Mandantenbrief Januar 2023 - Haas und Kollegen GmbH\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/haas-eschborn.de\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Mandantenbrief.jpg\",\"datePublished\":\"2023-01-10T05:00:15+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/#\\\/schema\\\/person\\\/c654db025cf66484dab4bf892bc6f59f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/#primaryimage\",\"url\":\"https:\\\/\\\/haas-eschborn.de\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Mandantenbrief.jpg\",\"contentUrl\":\"https:\\\/\\\/haas-eschborn.de\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Mandantenbrief.jpg\",\"width\":850,\"height\":500,\"caption\":\"Rundbrief f\u00fcr Mandanten der Kanzlei Haas und Kollegen\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-januar-2023\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Start\",\"item\":\"https:\\\/\\\/haas-eschborn.de\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mandantenbrief Januar 2023\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/#website\",\"url\":\"https:\\\/\\\/haas-eschborn.de\\\/\",\"name\":\"Haas und Kollegen GmbH\",\"description\":\"Rechtsanw\u00e4lte &amp; 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Zu seinen T\u00e4tigkeitsschwerpunkten geh\u00f6ren s\u00e4mtliche steuerliche Themengebiete sowie die Rechtsbereiche Arbeitsrecht, Steuerstrafrecht, Erbrecht, Wirtschaftsrecht und Gesellschaftsrecht.\",\"sameAs\":[\"https:\\\/\\\/haas-eschborn.de\"],\"url\":\"https:\\\/\\\/haas-eschborn.de\\\/en\\\/author\\\/frank_haas_login\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mandantenbrief Januar 2023 - Haas und Kollegen GmbH","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/haas-eschborn.de\/en\/mandantenbrief-januar-2023\/","og_locale":"en_US","og_type":"article","og_title":"Mandantenbrief Januar 2023 - Haas und Kollegen GmbH","og_description":"Unser Mandantenbrief wird monatlich \u00fcber unseren Newsletter versendet und enth\u00e4lt neben den anstehenden Steuerterminen auch allerlei steuerliche Tipps und Neuigkeiten. 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