No objection limit

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A non-objection limit is an amount or value limit up to which the tax office recognizes business expenses or business expenses or extraordinary burdens without requesting receipts or in other cases does not have any disadvantageous tax consequences if the non-objection limit is not exceeded. Nonetheless, the taxpayer must be able to provide relevant documents upon request. Non-objection limits serve to simplify; they save the taxpayer the submission and the tax office the examination of documents.

Individual evidence

  1. Konz, 1000 completely legal tax tricks 2011, Knaur Taschenbuch Verlag, Rn 1067