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Anticipated work-related costs in the case of a semester abroad

In the context of higher education, for the purpose of deducting allowable expenses a distinction is made between undergraduate studies and second […]

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Internet sales – Threshold for classification as a business

Occasional private sales on the internet will usually have no tax consequences. If the internet sales continue to grow, however, there is a risk that […]

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Flat-rate tax on non-cash benefits – The costs for the external setting of a business event have to be included

Business-related benefits for employees that are provided by employers in addition to the remuneration that would in any case be due may be taxed on […]

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