New tick box on the tax return: the Federal Ministry of Finance clarifies what code 500 means
The Federal Ministry of Finance (BMF) makes it clear that the new tick box ‘Code 500’ on the tax return does not create any new obligations or criminal liability risks.
Criminal defence costs as income-related expenses: What applies in the case of a custodial sentence?
Lower Saxony Finance Court: Costs of criminal defence may be deductible as income-related expenses where the sentence consists solely of a custodial sentence.
BFH: Kein Lotsbezirk als Betriebsstätte – Fahrtkosten voll absetzbar
BFH ändert Rechtsprechung: Der Lotsbezirk eines Seelotsen ist keine Betriebsstätte. Fahrtkosten voll absetzbar.
Dual household arrangements for the self-employed: Federal Fiscal Court clarifies deduction limits for travel expenses
BFH ruling: Travel expenses incurred by self-employed persons maintaining two households are only deductible as business expenses to a limited extent.