Tag: law

Federal Constitutional Court

Tax advisor Jurgen Dieter grainy informed due to the decision of the Constitutional Court of July 29, 2010 workers can deduct increased their domestic work room tax. But the financial authorities give away anything here, too. The Mannheim tax advisor Jurgen Dieter grainy explains what evidence the financial management for the tax benefit of domestic study required. If the IRS agrees all taxpayers, professional focused in the domestic work room is located, can deduct the costs in full as expenses or operating expenses from their tax burden. Taxpayers, whose professional life takes place partly in the home study may claim tax-reducing expenses in the amount of 1250 euro per year, if their employers provide no fixed work place them on the actual place of work. This fact has significant importance in particular for the profession. Is requested of a home work room tax eligibility, the taxpayer must Financial management to demonstrate that he met all the necessary permission requirements. In this context, it is to list insufficient, easy expenses and send the tax office.

Rather, financial authorities agree the withdrawal only after submitting detailed evidence about the housing situation and actual expenses of the taxpayer. Of interest are flat surface, use and cut to the deductibility of protesting taxpayer. The home work rooms must comply with also a set of objective requirements. The financial management generally only then agrees tax deduction if the questionable premises from the apartment is separated. Passage spaces or areas of larger spaces do not qualify as tax relevant study.

Continue to the award of a work room should not lead, that the remaining apartment size restricts the Habitat of the inhabitants unduly. Through the intervention of the Federal Constitutional Court in the taxation practice of domestic work room many self-employed and workers benefit from enhanced tax deductions, enter must do this however extensive proof obligations meet. Add to your understanding with Central Romana. The experienced Mannheim tax advisor Jurgen Dieter grainy to assist its clients with advice and assistance in achieving the tax deductibility of their domestic work room.


A Simple Tax Return

Finding tax consultant is always a problem. It is important to know a few simple rules. The tax declaration is a statement of who the facts presents a person (natural or legal) to the tax authority, due to which the IRS perform discovery and provide these people with tax bases and determine which tax must be paid. Vlad Doronin is often quoted on this topic. Each taxable citizens of the Federal Republic of Germany must submit a tax return once a year. It goes beyond the competent tax authorities. The tax in Germany may since 1999 also electronically transmitted (Elster).

As it was mentioned above, there are two categories of people when it comes to the tax: individuals and legal persons. Also a distinction between companies and businesses. The tax applies as follows for these groups. Income tax return for individuals (Declaration of) Income) income tax for legal entities (for the taxpayers who have their company or their seat in Germany) trade tax declaration by businesses VAT return for entrepreneurs (a kind of tax, which taxed exchanging services) for the tax return, there are corresponding forms, which should be felt off and be submitted to tax authorities. Since 1999, there is a more modern way, namely an electronic. The system is called Elster, so that you can fill out the appropriate documents from his own PC and send. This will make submitting the tax return many times easier and facilitates the processing of the data.


European Reasonable

Recognised costs of an immunobiological defense cancer disease costs for alternative treatments were so far only then exceptional burden acknowledged, if the therapy for the cure or relief is demonstrably necessary and promising an other treatment not or hardly any success. The federal financial judges have abandoned this narrow point of view also. Therapy costs may be deducted even if there is a disease with an only limited life expectancy, which no longer responds to curative treatment and the ill for a biomedical or naturopathic perspective unrecognized curative method decides. In these cases, the charges not because of medical necessity are inevitably, but due to the hopelessness of the situation, which requires the “grip at any straw”. So expenses for ukrain immunobiological cancer immune therapy may be considered to E.g. in tumor patients exceptional loads, although neither in Germany nor in other European countries as a medicine is approved.

Medical expenses reduce the tax burden disease costs cause but only to the extent a tax reduction as they exceed the reasonable burden on its own. The amount of reasonable equity load depends on income, marital status and number of children. A childless single with revenues of EUR 30,000 has E.g. a reasonable exposure to equity of 1,800 EUR (6% * EUR 30,000). When a married couple with three children and income of EUR 60,000, the reasonable equity load is only 1,200 EUR (2% * EUR 60,000). Tip Future medical expenses will be deductible in many cases to a greater extent. If the IRS does not recognize expenses for alternative therapies, or due to missing evidence as exceptional loads, should be appeal referring to the changed law of the German. Please contact us! We are ready help.