Deduction (tax law)
Deposition has several meanings.
- In tax law and social law , for example, it describes the permissible deductions from certain expenses when determining taxable income or other assessment bases.
- The for depreciable assets of the assets taking place depreciation are in the tax law as a deduction for depreciation referred.
- The term deposition is also used in the context of receiving stolen goods .
Tax law
Only the part of the income that remains after the following expenses have been deducted must be taxed:
- Business expenses
- Advertising expenses
- A special case are deductions for wear and tear (depreciation). These are i. d. Usually part of operating expenses or advertising expenses
- Special editions
- Extraordinary burden
Tax stealing
Selling here means to sell something to a third party - regardless of whether they are in good or bad faith.
Social law (Germany)
Deductions such as insurance lump sums, additional expenses for meals, income-related expenses and distance lump sums are regulated by Section 6 of the Social Allowance Ordinance on Unemployment Benefit II .
Individual evidence
- ↑ Stefan Rolletschke / Jutta Kemper: tax errors . Section 374 AO margin no. 17th
- ↑ Thomas Fischer: StGB . § 259 margin no. 18th
- ↑ Unemployment Benefit II / Social Allowance Ordinance, Section 6 Lump sums for amounts to be deducted from income
Web links
Wiktionary: tax deduction - explanations of meanings, word origins, synonyms, translations
