{"id":1879,"date":"2023-09-01T08:45:00","date_gmt":"2023-09-01T06:45:00","guid":{"rendered":"https:\/\/www.solvetax-germany.com\/?p=1879"},"modified":"2023-08-28T20:46:08","modified_gmt":"2023-08-28T18:46:08","slug":"steuerliche-informationen-september-2023","status":"publish","type":"post","link":"https:\/\/www.solvetax-germany.com\/de\/1879\/","title":{"rendered":"Steuerliche Informationen September 2023"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nach einem aktuellen Urteil des Bundesfinanzhofs k\u00f6nnen Mieter Aufwendungen f\u00fcr haushaltsnahe Dienstleistungen und Handwerkerleistungen steuermindernd geltend machen, auch wenn sie die Vertr\u00e4ge mit den Leistungserbringern nicht selbst abgeschlossen haben.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In einem weiteren Urteil nahm der Bundesfinanzhof Stellung zum Vorliegen eines Steuerstundungsmodells im Zusammenhang mit dem Erwerb fremdfinanzierter Inhaberschuldverschreibungen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Au\u00dferdem nahm der Bundesfinanzhof dazu Stellung, ob und ggf. ab wann das bei den Spielern regelm\u00e4\u00dfig zum Bereich der Hobbyaus\u00fcbung geh\u00f6rende Online-Pokerspielen &#8222;berufsm\u00e4\u00dfig&#8220; ausge\u00fcbt wird und ob Online-Pokergewinne, soweit sie keine Eink\u00fcnfte aus Gewerbebetrieb darstellen, als sonstige Eink\u00fcnfte zu qualifizieren sind.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dies und weitere Themen in unserem <a href=\"https:\/\/www.solvetax-germany.com\/wp-content\/uploads\/2023\/08\/2023_September_Monatsinformation.pdf\" target=\"_blank\" data-type=\"URL\" rel=\"noreferrer noopener\">Newsletter<\/a>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">___________________________________________________________________________________<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to a recent ruling by the German Federal Fiscal Court, tenants can claim expenses for household-related services and craftsmen&#8217;s services against tax, even if they have not concluded the contracts with the service providers themselves.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In another ruling, the Federal Fiscal Court commented on the existence of a tax deferral model in connection with the acquisition of leveraged bearer bonds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, the Federal Fiscal Court commented on whether and, if so, from when online poker playing, which is regularly part of the players&#8216; hobby, is exercised &#8222;professionally&#8220; and whether online poker winnings, insofar as they do not constitute income from business operations, are to be qualified as other income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This and other topics are in our <a href=\"https:\/\/www.solvetax-germany.com\/wp-content\/uploads\/2023\/08\/2023_September_Monthly-information.pdf\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.solvetax-germany.com\/wp-content\/uploads\/2023\/07\/2023_August_Monatsinformation-en.pdf\" rel=\"noreferrer noopener\">newsletter<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">___________________________________________________________________________________<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menurut keputusan terbaru dari Pengadilan Fiskal Federal Jerman, penyewa dapat mengklaim biaya untuk layanan terkait rumah tangga dan layanan pengrajin terhadap pajak, bahkan jika mereka belum menyelesaikan kontrak dengan penyedia layanan itu sendiri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dalam keputusan lain, Pengadilan Fiskal Federal mengomentari keberadaan model penangguhan pajak sehubungan dengan akuisisi obligasi pembawa leverage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selain itu, Pengadilan Fiskal Federal mengomentari apakah dan, jika demikian, sejak kapan bermain poker online, yang secara teratur merupakan bagian dari hobi para pemain, dilakukan secara &#8222;profesional&#8220; dan apakah kemenangan poker online, sejauh itu bukan merupakan pendapatan dari operasi bisnis, harus dikualifikasikan sebagai pendapatan lain .<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Topik ini dan topik-topik lain dalam <a href=\"https:\/\/www.solvetax-germany.com\/wp-content\/uploads\/2023\/08\/2023_September_Informasi-bulanan.pdf\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.solvetax-germany.com\/wp-content\/uploads\/2023\/07\/2023_August_Monatsinformation-id.pdf\" rel=\"noreferrer noopener\">buletin <\/a>kami.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nach einem aktuellen Urteil des Bundesfinanzhofs k\u00f6nnen Mieter Aufwendungen f\u00fcr haushaltsnahe Dienstleistungen und Handwerkerleistungen steuermindernd geltend machen, auch wenn sie die Vertr\u00e4ge mit den Leistungserbringern nicht selbst abgeschlossen haben. In einem weiteren Urteil nahm der Bundesfinanzhof Stellung zum Vorliegen eines Steuerstundungsmodells im Zusammenhang mit dem Erwerb fremdfinanzierter Inhaberschuldverschreibungen. Au\u00dferdem nahm der Bundesfinanzhof dazu Stellung, ob&hellip;&nbsp;<a href=\"https:\/\/www.solvetax-germany.com\/de\/1879\/\" rel=\"bookmark\">Weiterlesen &raquo;<span class=\"screen-reader-text\">Steuerliche Informationen September 2023<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":1652,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[39,16,15,1],"tags":[],"class_list":["post-1879","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mandanteninformationen","category-news","category-steuerliche-neuerung","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/posts\/1879","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/comments?post=1879"}],"version-history":[{"count":1,"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/posts\/1879\/revisions"}],"predecessor-version":[{"id":1880,"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/posts\/1879\/revisions\/1880"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/media\/1652"}],"wp:attachment":[{"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/media?parent=1879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/categories?post=1879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.solvetax-germany.com\/de\/wp-json\/wp\/v2\/tags?post=1879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}