Tax consultancy costs
As tax consulting fees in are Germany costs referred to the taxpayer in carrying out its from the tax laws arise derived obligations. The most important component are the costs that arise when using a tax advisor , but also specialist literature, software for preparing your own tax return or contributions to the income tax aid association are also covered by the term. Details will be regulated in a BMF letter published on December 21, 2007 .
tax consultant
The fees resulting from the use of a tax advisor are regulated in detail by ordinance. The last major adjustment of these fees took place in December 2012.
Tax treatment
Tax advisory costs are themselves subject to special tax treatment.
Old regulation until 2005
Until 2005, there were tax consulting fees, if they are neither operating expenses nor professional expenses were when special issues unlimited tax deductible.
New regulation from 2006
Since January 1, 2006, tax advisory costs are only deductible if they are business expenses or business expenses. All other tax consultancy costs are to be allocated to the private sector and are no longer deductible as special expenses. The Federal Finance Court ruled on February 4, 2010 that this prohibition on deduction does not violate the Basic Law and has dismissed a corresponding lawsuit.
The tax advisory costs for the following services are, for example, tax-deductible:
- Operating expenses: balance sheet or EÜR, appendices L, G and S, company tax return VAT, trade tax
- Business expenses: Appendices N, KAP, V and SO
Limited tax liability
As part of the limited tax liability , the same rules apply since the 2006 assessment period as for unrestricted tax liability. A corresponding BMF letter was published on April 17, 2007 in response to the decision of the European Court of Justice in the "Conijn" case.
Individual evidence
- ↑ BMF letter of December 21, 2007 - IV B 2 - S 2144/07/0002 - Allocation of tax consultancy costs to operating expenses, advertising costs or costs of living ( Memento of the original from December 29, 2009 in the Internet Archive ) Info: The archive link was used automatically and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. .
- ↑ See Höreth, Ulrike: Die Steuerberatungskosten deduct , Frankfurter Allgemeine Sonntagszeitung from January 6, 2008.
- ↑ tax advisor Vergütungsverordnung StBVV
- ↑ Art. 5 Ordinance of 11 December 2012 ( BGBl. I p. 2637 )
- ↑ § 10 Paragraph 1 No. 6 EStG in the version valid until December 31, 2005
- ^ [1] Judgment of the Federal Fiscal Court of February 4, 2010 - XR 10/08.
- ↑ BMF letter of April 17, 2007 ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. - IV C 8 - S 2301/07/0002 - Deduction of tax consultancy costs as special expenses for persons with limited tax liability (Section 50 (1) sentence 4 EStG).
- ↑ Case C-346/06.
