{"id":3004,"date":"2023-03-16T15:37:38","date_gmt":"2023-03-16T14:37:38","guid":{"rendered":"https:\/\/haas-eschborn.de\/?p=3004"},"modified":"2023-03-16T15:37:38","modified_gmt":"2023-03-16T14:37:38","slug":"mandantenbrief-maerz-2023","status":"publish","type":"post","link":"https:\/\/haas-eschborn.de\/en\/mandantenbrief-maerz-2023\/","title":{"rendered":"Client letter March 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 M\u00e4rz 2023<\/h2>\n<ol>\n<li>F\u00fcr alle Steuerpflichtigen: Zur Hinzurechnung eines Kirchensteuererstattungs\u00fcberhangs<\/li>\n<li>F\u00fcr alle Steuerpflichtigen: Ist die zumutbare Belastung verfassungswidrig?<\/li>\n<li>F\u00fcr alle Steuerpflichtigen: Privates Ver\u00e4u\u00dferungsgesch\u00e4ft bei der Ver\u00e4u\u00dferung eines Mobilheims<\/li>\n<li>F\u00fcr Arbeitnehmer und Arbeitgeber: Bezahlte Werbung f\u00fcr den Chef ist steuerpflichtiger Arbeitslohn!<\/li>\n<li>F\u00fcr Beteiligte einer vorweggenommenen Erbfolge: Zur Verfassungsm\u00e4\u00dfigkeit des gesetzlichen Zinssatzes bei der Ermittlung des Kapitalwerts eines Nie\u00dfbrauchsrechts<\/li>\n<li>F\u00fcr Unternehmer: Zur Verfassungsm\u00e4\u00dfigkeit des Gewinnzuschlags bei der Reinvestitions-R\u00fccklage nach \u00a7 6b Abs. 7 EStG<\/li>\n<li>F\u00fcr Unternehmer: Zur R\u00fcckstellung f\u00fcr Altersfreizeit<\/li>\n<li>F\u00fcr GmbH-Gesellschafter: Nutzung von verrechenbaren Verlusten nach \u00a7 15a EStG nach Formwechsel einer KG in eine GmbH<\/li>\n<li>F\u00fcr GmbH Gesellschafter: Zur Beherrschungsidentit\u00e4t bei einer mittelbaren Beteiligung \u00fcber eine Kapitalgesellschaft an einer Besitz-Personengesellschaft im Rahmen der Betriebsaufspaltung<\/li>\n<li>F\u00fcr stille Gesellschafter: Zum Zeitpunkt der steuerlichen Ber\u00fccksichtigung eines Forderungsverlustes<\/li>\n<\/ol>\n<h3><a title=\"Client letter Download\" href=\"https:\/\/haas-eschborn.de\/wp-content\/uploads\/2023\/03\/Mandantenbrief-Maerz-2023.pdf\" target=\"blank\" rel=\"noopener\"><i class=\"fa fa-file-pdf-o fa-\"><\/i>\u00a0Download \u2013 Mandantenbrief M\u00e4rz 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 March 2023 For all taxpayers: On the addition of a church tax refund surplus For all taxpayers: Is the reasonable burden unconstitutional? For all taxpayers:<\/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-3004","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 M\u00e4rz 2023 - Haas und Kollegen GmbH<\/title>\n<meta name=\"description\" content=\"Allerlei Steuertipps gibt es in unserem Mandantenbrief vom M\u00e4rz 2023 - Kanzlei Haas und Kollegen in Eschborn GmbH 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-maerz-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mandantenbrief M\u00e4rz 2023 - Haas und Kollegen GmbH\" \/>\n<meta property=\"og:description\" content=\"Allerlei Steuertipps gibt es in unserem Mandantenbrief vom M\u00e4rz 2023 - Kanzlei Haas und Kollegen in Eschborn GmbH bei Frankfurt am Main.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/haas-eschborn.de\/en\/mandantenbrief-maerz-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=\"2023-03-16T14:37:38+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<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-maerz-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-maerz-2023\\\/\"},\"author\":{\"name\":\"Frank Haas\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/#\\\/schema\\\/person\\\/c654db025cf66484dab4bf892bc6f59f\"},\"headline\":\"Mandantenbrief M\u00e4rz 2023\",\"datePublished\":\"2023-03-16T14:37:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-maerz-2023\\\/\"},\"wordCount\":189,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-maerz-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-maerz-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-maerz-2023\\\/\",\"url\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-maerz-2023\\\/\",\"name\":\"Mandantenbrief M\u00e4rz 2023 - 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