{"id":3733,"date":"2025-12-04T15:41:01","date_gmt":"2025-12-04T14:41:01","guid":{"rendered":"https:\/\/haas-eschborn.de\/?p=3733"},"modified":"2025-12-08T15:45:17","modified_gmt":"2025-12-08T14:45:17","slug":"client-letter-december-2025","status":"publish","type":"post","link":"https:\/\/haas-eschborn.de\/en\/mandantenbrief-dezember-2025\/","title":{"rendered":"Client letter December 2025"},"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>Topics in December 2025 include:<\/h2>\n<ul>\n<li>For all taxpayers: Payments into the maintenance reserve<\/li>\n<li>For real estate companies: No extended reduction in real estate ownership if the entire real estate is sold<\/li>\n<li>For land-owning partnerships: New shareholders in the event of an indirect change in the shareholder structure<\/li>\n<li>For shareholders of \u00bbsavings can GmbHs\u00ab: Partial deduction ban for administrative costs<\/li>\n<li>For entrepreneurs: On changing the method of profit determination<\/li>\n<li>For donees: Treatment of buildings under construction for gift tax purposes<\/li>\n<li>For GmbH shareholders: waiver of claims against debtor warrant<\/li>\n<li>For GmbH shareholders: Derivation of the share value from sales between unrelated third parties<\/li>\n<li>For joint stock companies: Consideration of a holding discount<\/li>\n<\/ul>\n<h3><a title=\"Download PDF\" href=\"https:\/\/haas-eschborn.de\/wp-content\/uploads\/2025\/12\/Mandantenbrief-Dezember-2025.pdf\" target=\"blank\" rel=\"noopener\"><i class=\"fa fa-file-pdf-o fa-\"><\/i> Download - Client letter December 2025<\/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 2025 include: For all taxpayers: Payments into the maintenance reserve For real estate companies: No extended reduction in real estate ownership when the entire property is sold<\/p>","protected":false},"author":2,"featured_media":1516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52,48],"tags":[],"class_list":["post-3733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-neuigkeiten","category-steuerstrafrecht"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mandantenbrief Dezember 2025 - Haas und Kollegen GmbH<\/title>\n<meta name=\"description\" content=\"Allerlei Steuertipps gibt es in unserem Mandantenbrief vom Dezember 2025 - 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\/client-letter-december-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mandantenbrief Dezember 2025 - Haas und Kollegen GmbH\" \/>\n<meta property=\"og:description\" content=\"Allerlei Steuertipps gibt es in unserem Mandantenbrief vom Dezember 2025 - Kanzlei Haas und Kollegen in Eschborn GmbH bei Frankfurt am Main.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/haas-eschborn.de\/en\/client-letter-december-2025\/\" \/>\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=\"2025-12-04T14:41:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-08T14:45:17+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-dezember-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-dezember-2025\\\/\"},\"author\":{\"name\":\"Frank Haas\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/#\\\/schema\\\/person\\\/c654db025cf66484dab4bf892bc6f59f\"},\"headline\":\"Mandantenbrief Dezember 2025\",\"datePublished\":\"2025-12-04T14:41:01+00:00\",\"dateModified\":\"2025-12-08T14:45:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-dezember-2025\\\/\"},\"wordCount\":136,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-dezember-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/haas-eschborn.de\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Mandantenbrief.jpg\",\"articleSection\":[\"Neuigkeiten\",\"Steuerstrafrecht\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-dezember-2025\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-dezember-2025\\\/\",\"url\":\"https:\\\/\\\/haas-eschborn.de\\\/mandantenbrief-dezember-2025\\\/\",\"name\":\"Mandantenbrief Dezember 2025 - 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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":"Client letter December 2025 - Haas und Kollegen GmbH","description":"There are all kinds of tax tips in our client letter from December 2025 - Kanzlei Haas und Kollegen in Eschborn GmbH near Frankfurt am Main.","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\/client-letter-december-2025\/","og_locale":"en_US","og_type":"article","og_title":"Mandantenbrief Dezember 2025 - Haas und Kollegen GmbH","og_description":"Allerlei Steuertipps gibt es in unserem Mandantenbrief vom Dezember 2025 - Kanzlei Haas und Kollegen in Eschborn GmbH bei Frankfurt am Main.","og_url":"https:\/\/haas-eschborn.de\/en\/client-letter-december-2025\/","og_site_name":"Haas und Kollegen GmbH","article_publisher":"https:\/\/www.facebook.com\/Haas-und-Kollegen-112930413897262","article_published_time":"2025-12-04T14:41:01+00:00","article_modified_time":"2025-12-08T14:45:17+00:00","og_image":[{"width":850,"height":500,"url":"https:\/\/haas-eschborn.de\/wp-content\/uploads\/2020\/10\/Mandantenbrief.jpg","type":"image\/jpeg"}],"author":"Frank Haas","twitter_card":"summary_large_image","twitter_creator":"@kanzlei_haas","twitter_site":"@kanzlei_haas","twitter_misc":{"Written by":"Frank Haas","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/#article","isPartOf":{"@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/"},"author":{"name":"Frank Haas","@id":"https:\/\/haas-eschborn.de\/#\/schema\/person\/c654db025cf66484dab4bf892bc6f59f"},"headline":"Mandantenbrief Dezember 2025","datePublished":"2025-12-04T14:41:01+00:00","dateModified":"2025-12-08T14:45:17+00:00","mainEntityOfPage":{"@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/"},"wordCount":136,"commentCount":0,"image":{"@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/haas-eschborn.de\/wp-content\/uploads\/2020\/10\/Mandantenbrief.jpg","articleSection":["Neuigkeiten","Steuerstrafrecht"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/","url":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/","name":"Client letter December 2025 - Haas und Kollegen GmbH","isPartOf":{"@id":"https:\/\/haas-eschborn.de\/#website"},"primaryImageOfPage":{"@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/#primaryimage"},"image":{"@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/haas-eschborn.de\/wp-content\/uploads\/2020\/10\/Mandantenbrief.jpg","datePublished":"2025-12-04T14:41:01+00:00","dateModified":"2025-12-08T14:45:17+00:00","author":{"@id":"https:\/\/haas-eschborn.de\/#\/schema\/person\/c654db025cf66484dab4bf892bc6f59f"},"description":"There are all kinds of tax tips in our client letter from December 2025 - Kanzlei Haas und Kollegen in Eschborn GmbH near Frankfurt am Main.","breadcrumb":{"@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/haas-eschborn.de\/mandantenbrief-dezember-2025\/#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-dezember-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/haas-eschborn.de\/"},{"@type":"ListItem","position":2,"name":"Mandantenbrief Dezember 2025"}]},{"@type":"WebSite","@id":"https:\/\/haas-eschborn.de\/#website","url":"https:\/\/haas-eschborn.de\/","name":"Haas und Kollegen GmbH","description":"Lawyers &amp; 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