Download: Monthly Information August 2021

After the Federal Ministry of Finance has already given more time for the income tax return for the 2019 assessment period at the end of 2020 (until August 31, 2021), the return for the 2020 assessment period does not have to be received by the tax office until October 31, 2021. Three months later than usual. In the case of tax representation, an extension is even possible until May 2022.


If a taxpayer dies within the distribution period of the major maintenance expenses for a building spread over several years, the part of the maintenance expenses not yet taken into account can be deducted as income-related expenses in the year of assessment of the death. This decision of the Federal Fiscal Court is likely to meet with widespread interest.


Despite the tax authorities‘ approval of the Federal Fiscal Court’s ruling, it was previously unclear in which cases a partnership can be a controlled company. The European Court of Justice has now clarified that such a restriction, that partnerships can only be controlled companies if all partners are also financially integrated into the controlling company, violates European Union law.

Income tax

  • Term-related approach to special company car lease payments
  • Deduction of maintenance expenses not yet consumed at the taxpayer’s death
  • Volunteer fees for medical studies are taxable
  • Household-related services or craftsman services – submit service charge statement
  • Costs for subscription to a daily newspaper not deductible
  • Construction of new rental housing can bring tax benefits

VAT

  • Partnership as subsidiary company
  • On the supply of electricity as an independent service in addition to a VAT-exempt lease
  • Apartment rental: energy supplies are taxable main services

Procedural law

  • Estimation of a catering business on the basis of the guideline rate collection lawful
  • Submission deadline for tax returns for the 2020 assessment year extended

Other

  • Application for business subsidies: exact information mandatory

Tax/social security deadlines – August/September 2021

Do you have any questions about the articles in this issue of Monthly Information or about other topics? Please contact me. It will be a pleasure for me to advise you.

Link to all client monthly information 2020 and 2021

Über Sibille Decker

Steuerberaterin
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