18
Jan

Partner Gmb

This provision will not apply if a Unternehmernoch from other businesses achieved sales taxable. The turnover of all enterprises werdenzusammengerechnet. Note: an apartment is together with another person (such as spouses) in the form of a GbR acquired, is a separate company. For this alone, the small businesses scheme can be applied. Surplus forecast at apartment rentals at a partly self used and partly rented apartment is assessing the income intention to make always a surplus forecast to include are all objectively identifiable circumstances. The BFH holding with judgment of the 16.04.2013 on its restrictive previous case-law. The review of income intention is then already required if the taxpayer has reserved a time of self use. It’s not, whether, when and to what extent he actually made use of his own rights.

It is also irrelevant whether the reserved of the use of self arises from an individual contract terms or a form contract. The BFH therefore repeals the Court judgment of the FG Cologne which held a surplus forecast for dispensable under certain conditions and Rental losses despite administrative purposes without surplus forecast took into account tax. Apartment may be used no more than four weeks a year themselves criteria of the FG. While the apartment is the time of self use seasonal usually requires (North Sea) anyway no stranger rented (own use) permitted between 15 January and 30.03 or 01.11 and 15.12. The apartment is usually in the context of local rental days (150 days per year) or other leased to more days. For questions we are available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: E-mail:

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Financial authorities have new control instruments less and less remains secret the tax offices have more and more opportunities to pursue the German taxpayer money shops at home and abroad. The tax amnesty ended on the 31 March 2005, then brought significantly more transparency for the State controllers Kontenabruf, annual statement and EU savings directive. What insights the State now has: 1 which is tax transparent the Bank since January 1, 2009 automatically handles the tax affairs of their clients. Actually no more work should thus apply to investors. Because in particular the annual fill the equipment Cape, and off can do accounts for the income tax return for that because the tax obligations of the investment with the 25% levy. This could lead to believe that the IRS learns nothing more on interest, dividends or stock market transactions, so also not more critically can ask, where do the funds come and why it in a year of less Income has given. You should forget this tale of the unknown savers again, because of the withholding tax more new ways to check taxpayer for the tax authorities.

It starts with this, that you still must specify your investment income in many cases at the tax office. Is your individual tax rate, for example, the flat-rate 25%, you must list also continues to interest, dividends and capital gains for the tax office, to get paid too much tax refund. Income from foreign repositories you must specify anyway remain completely in the income tax return, as of 2009 even the realized gains are added regardless of holding periods. There, the one or other financial officials is sure once critically question whether also all speculation profits of previous years foreign portfolios have been declared. 2. the Kontenabruf exacerbated this search option has changed since January 1, 2009 and allows many proven and new research possibilities.

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“That the quality of data collection by the Swiss company Logistep AG in this process has played an important role, is the decision of the BGH also elsewhere. Although the defendant in the proceedings has claimed that his WLANAnschluss had been turned off. “However confirmed the BGH, that could be assumed according to the Telekom AG, that the WLANZugang of the defendant at the time in question was enabled: contrary to the presentation of the defendant his WLANrouter might have been well off.” In other words:, Data collection through the Swiss company Logistep AG has convinced the Federal Court so that he simply gave no more faith the executions of the defendants. About Logistep AG, the Swiss Steinhausen-based Logistep AG committed to the protection of intellectual property by individuals and businesses since 2004. On behalf of their customers, predominantly from the Entertainment industry determined and fights the ISOzertifizierte copyright infringement (9001:2000 and 27001:2005) companies in the Internet, in addition to oneklickHostern mainly in so-called peer toPe er networks. Twelve employees determine by means of specially developed software legal verstoesse in real time and documenting them sure proof. Several expert reports from Germany, England, France, and Poland confirm the data quality and information security in addition to the reliability of the procedure the patent pending. On Urheber, use specialized law firms Markenund Internet law professionally determined by Logistep data regularly judicial proceedings against infringers. The lawyers also successfully settle a large part of the proceedings out of court with cease and desist letters and cease and desist. A selection of court decisions, which are due to the work of Logistep AG, there is in addition to other information under press contact: Borg Meier PR Jorg Walter Busch, Tanja Deilecke Rothenbaumchaussee 5 20148 Hamburg phone: 040/413096-0 fax: 040/413096-20 E-mail:

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