{"id":71,"date":"2026-07-03T13:07:57","date_gmt":"2026-07-03T11:07:57","guid":{"rendered":"https:\/\/heuristic-bhabha.89-22-101-72.plesk.page\/?page_id=71"},"modified":"2026-10-07T13:16:06","modified_gmt":"2026-10-07T11:16:06","slug":"blog-law-and-tax","status":"publish","type":"page","link":"https:\/\/kanzlei-reese.de\/en\/blog-recht-steuern\/","title":{"rendered":"Flens\u00adburg Law &amp; Tax Prac\u00adti\u00adce: Info&nbsp;Blog"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"71\" class=\"elementor elementor-71\" data-elementor-post-type=\"page\">\n <section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f5f81b5 elementor-section-full_width elementor-section-height-min-height elementor-section-stretched elementor-section-height-default elementor-section-items-middle\" data-id=\"6f5f81b5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n <div class=\"elementor-background-overlay\"><\/div>\n <div class=\"elementor-container elementor-column-gap-default\">\n <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57b2f943\" data-id=\"57b2f943\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c66f7f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c66f7f7\" data-element_type=\"section\" data-e-type=\"section\">\n <div class=\"elementor-container elementor-column-gap-no\">\n <div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-745638f2\" data-id=\"745638f2\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-11fb8d3e elementor-widget elementor-widget-heading\" data-id=\"11fb8d3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n <h1 class=\"elementor-heading-title elementor-size-default\">Flensburg Law &amp; Tax Practice: Info&nbsp;Blog<\/h1> <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/section>\n <\/div>\n <\/div>\n <\/div>\n <\/section>\n <section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cdbc365 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cdbc365\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n <div class=\"elementor-container elementor-column-gap-no\">\n <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-197e90d6\" data-id=\"197e90d6\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <section class=\"elementor-section elementor-inner-section elementor-element elementor-element-517a4fd4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"517a4fd4\" data-element_type=\"section\" data-e-type=\"section\">\n <div class=\"elementor-container elementor-column-gap-extended\">\n <div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-42cf7e7f\" data-id=\"42cf7e7f\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-1080ab18 premium-header-inline premium-lq__none premium-box-lq__none elementor-widget elementor-widget-premium-addon-dual-header\" data-id=\"1080ab18\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"premium-addon-dual-header.default\">\n \n <div class=\"elementor-widget-container\">\n <div class=\"premium-dual-header-wrapper\">\n <h2 class=\"premium-dual-header-first-header\"><span class=\"premium-dual-header-first-span\">Law &amp; Taxation <\/span><span class=\"premium-dual-header-second-header\">Blog<\/span><\/h2> <\/div>\n <\/div>\n\n <\/div>\n <\/div>\n <\/div>\n <div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-520253b8\" data-id=\"520253b8\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-59b024ae elementor-widget elementor-widget-text-editor\" data-id=\"59b024ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">On our blog, we pro\u00advi\u00adde updates on the latest deve\u00adlo\u00adp\u00adments in tax law, com\u00adpa\u00adny law, fami\u00adly law and debt manage\u00adment. Pre\u00adsen\u00adted in a prac\u00adti\u00adcal man\u00adner, you\u2019ll find in-depth insights into legal and tax issues rele\u00advant to busi\u00adnesses and pri\u00adva\u00adte individuals.&nbsp;<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/section>\n <div class=\"elementor-element elementor-element-14b31f9 elementor-widget elementor-widget-elementskit-category-list\" data-id=\"14b31f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-category-list.default\">\n <div class=\"ekit-wid-con\"> <ul class=\"elementor-icon-list-items\">\n <\/ul>\n <\/div> <\/div>\n <section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2b7d5dc9 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2b7d5dc9\" data-element_type=\"section\" data-e-type=\"section\">\n <div class=\"elementor-container elementor-column-gap-extended\">\n <div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-5b59a1\" data-id=\"5b59a1\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-7fd5157b ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"7fd5157b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n <div class=\"ekit-wid-con\"> <!-- link opening -->\n <a href=\"https:\/\/kanzlei-reese.de\/en\/steuerrecht\/\" class=\"ekit_global_links\">\n <!-- end link opening -->\n\n <div class=\"elementskit-infobox text-center text- icon-top-align elementor-animation-\">\n <div class=\"elementskit-box-header elementor-animation-\">\n <div class=\"elementskit-info-box-icon\">\n <svg aria-hidden=\"true\" class=\"elementkit-infobox-icon e-font-icon-svg e-fas-calculator\" viewBox=\"0 0 448 512\"><path d=\"M400 0H48C22.4 0 0 22.4 0 48v416c0 25.6 22.4 48 48 48h352c25.6 0 48-22.4 48-48V48c0-25.6-22.4-48-48-48zM128 435.2c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8V268.8c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v166.4zm0-256c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8V76.8C64 70.4 70.4 64 76.8 64h294.4c6.4 0 12.8 6.4 12.8 12.8v102.4z\" \/><\/svg>\n <\/div>\n <\/div>\n <div class=\"box-body\">\n <h4 class=\"elementskit-info-box-title\">Tax&nbsp;law&nbsp;<\/h4>\n <p>The latest deve\u00adlo\u00adp\u00adments regar\u00adding inco\u00adme tax, VAT, tax audits and cri\u00admi\u00adnal tax law. From Fede\u00adral Fis\u00adcal Court (BFH) rulings to new regu\u00adla\u00adti\u00adons from the tax aut\u00adho\u00adri\u00adties, we report on what is important for your tax return and tax&nbsp;audit.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div> <\/div>\n <\/div>\n <\/div>\n <div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-426b383d\" data-id=\"426b383d\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-56248db5 ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"56248db5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n <div class=\"ekit-wid-con\"> <!-- link opening -->\n <a href=\"https:\/\/kanzlei-reese.de\/en\/leistung-arbeitsrecht\/\" class=\"ekit_global_links\">\n <!-- end link opening -->\n\n <div class=\"elementskit-infobox text-center text- icon-top-align elementor-animation-\">\n <div class=\"elementskit-box-header elementor-animation-\">\n <div class=\"elementskit-info-box-icon\">\n <i aria-hidden=\"true\" class=\"elementkit-infobox-icon icon icon-briefcase-2\"><\/i>\n <\/div>\n <\/div>\n <div class=\"box-body\">\n <h4 class=\"elementskit-info-box-title\">Employment law&nbsp;<\/h4>\n <p>Court rulings and regu\u00adla\u00adti\u00adons on dis\u00admis\u00adsal, working hours, annu\u00adal lea\u00adve and the mini\u00admum wage. Whe\u00adther it\u2019s a dis\u00adpu\u00adte over working from home, work\u00adplace bul\u00adly\u00ading or your employ\u00adment con\u00adtract, you\u2019ll find infor\u00adma\u00adti\u00adon here rela\u00adting to your employ\u00adment relationship.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div> <\/div>\n <\/div>\n <\/div>\n <div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-71ab1686\" data-id=\"71ab1686\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-6fd0f47f ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"6fd0f47f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n <div class=\"ekit-wid-con\"> <!-- link opening -->\n <a href=\"https:\/\/kanzlei-reese.de\/en\/leistung-gewerbliches-privates-mietrecht\/\" class=\"ekit_global_links\">\n <!-- end link opening -->\n\n <div class=\"elementskit-infobox text-center text- icon-top-align elementor-animation-\">\n <div class=\"elementskit-box-header elementor-animation-\">\n <div class=\"elementskit-info-box-icon\">\n <svg aria-hidden=\"true\" class=\"elementkit-infobox-icon e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\" \/><\/svg>\n <\/div>\n <\/div>\n <div class=\"box-body\">\n <h4 class=\"elementskit-info-box-title\">Tenancy law&nbsp;<\/h4>\n <p>Rent increa\u00adses, ser\u00advice char\u00adges, secu\u00adri\u00adty depo\u00adsits and ter\u00admi\u00adna\u00adti\u00adon of ten\u00adan\u00adcy \u2013 every ten\u00adant and land\u00adlord should be awa\u00adre of the\u00adse. We pro\u00advi\u00adde infor\u00adma\u00adti\u00adon on the latest court rulings and regu\u00adla\u00adti\u00adons affec\u00adting your tenancy.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div> <\/div>\n <\/div>\n <\/div>\n <div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-179f3b70\" data-id=\"179f3b70\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-2610182b ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"2610182b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n <div class=\"ekit-wid-con\"> <!-- link opening -->\n <a href=\"https:\/\/kanzlei-reese.de\/en\/handels-gesellschaftsrecht-flensburg\/\" class=\"ekit_global_links\">\n <!-- end link opening -->\n\n <div class=\"elementskit-infobox text-center text- icon-top-align elementor-animation-\">\n <div class=\"elementskit-box-header elementor-animation-\">\n <div class=\"elementskit-info-box-icon\">\n <svg aria-hidden=\"true\" class=\"elementkit-infobox-icon e-font-icon-svg e-fas-building\" viewBox=\"0 0 448 512\"><path d=\"M436 480h-20V24c0-13.255-10.745-24-24-24H56C42.745 0 32 10.745 32 24v456H12c-6.627 0-12 5.373-12 12v20h448v-20c0-6.627-5.373-12-12-12zM128 76c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12V76zm0 96c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40zm52 148h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12zm76 160h-64v-84c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v84zm64-172c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40zm0-96c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40zm0-96c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12V76c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40z\" \/><\/svg>\n <\/div>\n <\/div>\n <div class=\"box-body\">\n <h4 class=\"elementskit-info-box-title\">Company law&nbsp;<\/h4>\n <p>Set\u00adting up a GmbH, direc\u00adtors\u2019 lia\u00adbi\u00adli\u00adty and share\u00adhol\u00adder dis\u00adpu\u00adtes. For entre\u00adpre\u00adneurs and share\u00adhol\u00adders: ever\u00ady\u00adthing you need to know about choo\u00adsing a legal form, con\u00adver\u00adsi\u00adon and the inter\u00adnal orga\u00adni\u00adsa\u00adti\u00adon of your company.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div> <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/section>\n <section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0125f1d elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"0125f1d\" data-element_type=\"section\" data-e-type=\"section\">\n <div class=\"elementor-container elementor-column-gap-extended\">\n <div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-e7822b4\" data-id=\"e7822b4\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-8d013d0 ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"8d013d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n <div class=\"ekit-wid-con\"> <!-- link opening -->\n <a href=\"https:\/\/kanzlei-reese.de\/en\/forderungsmanagement-flensburg\/\" class=\"ekit_global_links\">\n <!-- end link opening -->\n\n <div class=\"elementskit-infobox text-center text- icon-top-align elementor-animation-\">\n <div class=\"elementskit-box-header elementor-animation-\">\n <div class=\"elementskit-info-box-icon\">\n <svg aria-hidden=\"true\" class=\"elementkit-infobox-icon e-font-icon-svg e-fas-exclamation-triangle\" viewBox=\"0 0 576 512\"><path d=\"M569.517 440.013C587.975 472.007 564.806 512 527.94 512H48.054c-36.937 0-59.999-40.055-41.577-71.987L246.423 23.985c18.467-32.009 64.72-31.951 83.154 0l239.94 416.028zM288 354c-25.405 0-46 20.595-46 46s20.595 46 46 46 46-20.595 46-46-20.595-46-46-46zm-43.673-165.346l7.418 136c.347 6.364 5.609 11.346 11.982 11.346h48.546c6.373 0 11.635-4.982 11.982-11.346l7.418-136c.375-6.874-5.098-12.654-11.982-12.654h-63.383c-6.884 0-12.356 5.78-11.981 12.654z\" \/><\/svg>\n <\/div>\n <\/div>\n <div class=\"box-body\">\n <h4 class=\"elementskit-info-box-title\">Insolvency &amp; Debt Recovery&nbsp;<\/h4>\n <p>Debt coll\u00adec\u00adtion pro\u00adcee\u00addings, limi\u00adta\u00adti\u00adon peri\u00adods and enforce\u00adment. Whe\u00adther you\u2019re deal\u00ading with out\u00adstan\u00adding bills, debt sett\u00adle\u00adment or insol\u00adven\u00adcy pro\u00adcee\u00addings, you\u2019ll find the key legal infor\u00adma\u00adti\u00adon&nbsp;here.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div> <\/div>\n <\/div>\n <\/div>\n <div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-aaa4f5f\" data-id=\"aaa4f5f\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-123a1de ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"123a1de\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n <div class=\"ekit-wid-con\"> <!-- link opening -->\n <a href=\"https:\/\/kanzlei-reese.de\/en\/allgemeines-zivilrecht\/\" class=\"ekit_global_links\">\n <!-- end link opening -->\n\n <div class=\"elementskit-infobox text-center text- icon-top-align elementor-animation-\">\n <div class=\"elementskit-box-header elementor-animation-\">\n <div class=\"elementskit-info-box-icon\">\n <svg aria-hidden=\"true\" class=\"elementkit-infobox-icon e-font-icon-svg e-fas-scroll\" viewBox=\"0 0 640 512\"><path d=\"M48 0C21.53 0 0 21.53 0 48v64c0 8.84 7.16 16 16 16h80V48C96 21.53 74.47 0 48 0zm208 412.57V352h288V96c0-52.94-43.06-96-96-96H111.59C121.74 13.41 128 29.92 128 48v368c0 38.87 34.65 69.65 74.75 63.12C234.22 474 256 444.46 256 412.57zM288 384v32c0 52.93-43.06 96-96 96h336c61.86 0 112-50.14 112-112 0-8.84-7.16-16-16-16H288z\" \/><\/svg>\n <\/div>\n <\/div>\n <div class=\"box-body\">\n <h4 class=\"elementskit-info-box-title\">Civil&nbsp;law&nbsp;<\/h4>\n <p>Legal\u00adly sound sup\u00adport with con\u00adtracts, sales law and claims for dama\u00adges: clear advice, con\u00adsis\u00adtent repre\u00adsen\u00adta\u00adti\u00adon. Whe\u00adther it\u2019s a dis\u00adpu\u00adte with a con\u00adtrac\u00adtu\u00adal part\u00adner, faul\u00adty goods or a row with a neighbour.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div> <\/div>\n <\/div>\n <\/div>\n <div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-155ddad\" data-id=\"155ddad\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-5fa6313 ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"5fa6313\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n <div class=\"ekit-wid-con\"> <!-- link opening -->\n <a href=\"https:\/\/kanzlei-reese.de\/en\/category\/kanzlei-infos\/\" class=\"ekit_global_links\">\n <!-- end link opening -->\n\n <div class=\"elementskit-infobox text-center text- icon-top-align elementor-animation-\">\n <div class=\"elementskit-box-header elementor-animation-\">\n <div class=\"elementskit-info-box-icon\">\n <svg aria-hidden=\"true\" class=\"elementkit-infobox-icon e-font-icon-svg e-far-newspaper\" viewBox=\"0 0 576 512\"><path d=\"M552 64H112c-20.858 0-38.643 13.377-45.248 32H24c-13.255 0-24 10.745-24 24v272c0 30.928 25.072 56 56 56h496c13.255 0 24-10.745 24-24V88c0-13.255-10.745-24-24-24zM48 392V144h16v248c0 4.411-3.589 8-8 8s-8-3.589-8-8zm480 8H111.422c.374-2.614.578-5.283.578-8V112h416v288zM172 280h136c6.627 0 12-5.373 12-12v-96c0-6.627-5.373-12-12-12H172c-6.627 0-12 5.373-12 12v96c0 6.627 5.373 12 12 12zm28-80h80v40h-80v-40zm-40 140v-24c0-6.627 5.373-12 12-12h136c6.627 0 12 5.373 12 12v24c0 6.627-5.373 12-12 12H172c-6.627 0-12-5.373-12-12zm192 0v-24c0-6.627 5.373-12 12-12h104c6.627 0 12 5.373 12 12v24c0 6.627-5.373 12-12 12H364c-6.627 0-12-5.373-12-12zm0-144v-24c0-6.627 5.373-12 12-12h104c6.627 0 12 5.373 12 12v24c0 6.627-5.373 12-12 12H364c-6.627 0-12-5.373-12-12zm0 72v-24c0-6.627 5.373-12 12-12h104c6.627 0 12 5.373 12 12v24c0 6.627-5.373 12-12 12H364c-6.627 0-12-5.373-12-12z\" \/><\/svg>\n <\/div>\n <\/div>\n <div class=\"box-body\">\n <h4 class=\"elementskit-info-box-title\">Firm Information&nbsp;<\/h4>\n <p>News and updates straight from our prac\u00adti\u00adce. New ope\u00adning hours, holi\u00addays, team updates and events \u2013 so you\u2019re always in the&nbsp;loop.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div> <\/div>\n <\/div>\n <\/div>\n <div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-2427edd\" data-id=\"2427edd\" data-element_type=\"column\" data-e-type=\"column\">\n <div class=\"elementor-widget-wrap elementor-element-populated\">\n <div class=\"elementor-element elementor-element-211390b ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"211390b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n <div class=\"ekit-wid-con\"> <!-- link opening -->\n <a href=\"https:\/\/kanzlei-reese.de\/en\/allgemeines\/\" class=\"ekit_global_links\">\n <!-- end link opening -->\n\n <div class=\"elementskit-infobox text-center text- icon-top-align elementor-animation-\">\n <div class=\"elementskit-box-header elementor-animation-\">\n <div class=\"elementskit-info-box-icon\">\n <svg aria-hidden=\"true\" class=\"elementkit-infobox-icon e-font-icon-svg e-fas-info-circle\" viewBox=\"0 0 512 512\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 110c23.196 0 42 18.804 42 42s-18.804 42-42 42-42-18.804-42-42 18.804-42 42-42zm56 254c0 6.627-5.373 12-12 12h-88c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h12v-64h-12c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h64c6.627 0 12 5.373 12 12v100h12c6.627 0 12 5.373 12 12v24z\" \/><\/svg>\n <\/div>\n <\/div>\n <div class=\"box-body\">\n <h4 class=\"elementskit-info-box-title\">General information&nbsp;<\/h4>\n <p>A mix of topics rela\u00adting to digi\u00adta\u00adli\u00adsa\u00adti\u00adon, law firm manage\u00adment and legal deve\u00adlo\u00adp\u00adments that might be of inte\u00adrest to&nbsp;you.&nbsp;<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div> <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/section>\n <\/div>\n <\/div>\n <\/div>\n <\/section>\n <div class=\"elementor-element elementor-element-6a1da0e e-grid e-con-boxed e-con e-parent\" data-id=\"6a1da0e\" data-element_type=\"container\" data-e-type=\"container\">\n <div class=\"e-con-inner\">\n <div class=\"elementor-element elementor-element-6ae4b4f elementor-widget elementor-widget-elementskit-blog-posts\" data-id=\"6ae4b4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-blog-posts.default\">\n <div class=\"ekit-wid-con\">\n <div id=\"post-items--6ae4b4f\" class=\"ekit-row post-items ekit-blog-posts-content wihout-masonry\" data-enable=\"no\">\n\n <!-- Blog Carousel markup render -->\n \n\n <div class=\"post-item ekit-lg-2 ekit-md-6\">\n\n <div class=\"elementskit-post-image-card\">\n <div class=\"elementskit-entry-header\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-144-5efbec972e41\/\" class=\"elementskit-entry-thumb\">\n <img decoding=\"async\" src=\"https:\/\/kanzlei-reese.de\/wp-content\/uploads\/2026\/07\/knp-teaser-144-1024x1024.jpg\" alt=\"Customs duties as extraordinary expenses in the valuation of shares\">\n <\/a><!-- .elementskit-entry-thumb END -->\n <div class=\"elementskit-meta-lists elementskit-style-tag\">\n <div class=\"elementskit-single-meta triangle_left\"><span class=\"elementskit-meta-wraper\"><strong>21<\/strong>Oct<\/span><\/div>\n <\/div>\n \n \n <\/div><!-- .elementskit-entry-header END -->\n\n <div class=\"elementskit-post-body\">\n <h2 class=\"entry-title\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-144-5efbec972e41\/\"> Customs duties as extraordinary expenses in the valuation of shares&nbsp;<\/a>\n <\/h2>\n \n <div class=\"post-meta-list\">\n <span class=\"post-cat\">\n\n <i aria-hidden=\"true\" class=\"icon icon-folder\"><\/i>\n <a href=\"https:\/\/kanzlei-reese.de\/en\/category\/steuerrecht\/\" rel=\"category tag\">Tax law<\/a>\n <\/span>\n <\/div>\n \n \n <p>BFH ruling: Inte\u00adrest expen\u00adses on cus\u00adtoms duties may be excluded when valuing shares for gift tax purposes.<\/p>\n <div class=\"btn-wraper\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-144-5efbec972e41\/\" class=\"elementskit-btn whitespace--normal\"> Read&nbsp;more\u2026&nbsp;<\/a>\n \n <\/div>\n <\/div><!-- .elementskit-post-body END -->\n <\/div>\n \n <\/div>\n \n\n <div class=\"post-item ekit-lg-2 ekit-md-6\">\n\n <div class=\"elementskit-post-image-card\">\n <div class=\"elementskit-entry-header\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-143-0c907858feed\/\" class=\"elementskit-entry-thumb\">\n <img decoding=\"async\" src=\"https:\/\/kanzlei-reese.de\/wp-content\/uploads\/2026\/07\/knp-teaser-143-1024x559.jpg\" alt=\"When are two businesses regarded as one? The Federal Fiscal Court clarifies a trade tax issue\">\n <\/a><!-- .elementskit-entry-thumb END -->\n <div class=\"elementskit-meta-lists elementskit-style-tag\">\n <div class=\"elementskit-single-meta triangle_left\"><span class=\"elementskit-meta-wraper\"><strong>21<\/strong>Oct<\/span><\/div>\n <\/div>\n \n \n <\/div><!-- .elementskit-entry-header END -->\n\n <div class=\"elementskit-post-body\">\n <h2 class=\"entry-title\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-143-0c907858feed\/\"> When are two businesses regarded as one? The Federal Fiscal Court clarifies a trade tax&nbsp;issue&nbsp;<\/a>\n <\/h2>\n \n <div class=\"post-meta-list\">\n <span class=\"post-cat\">\n\n <i aria-hidden=\"true\" class=\"icon icon-folder\"><\/i>\n <a href=\"https:\/\/kanzlei-reese.de\/en\/category\/steuerrecht\/\" rel=\"category tag\">Tax law<\/a>\n <\/span>\n <\/div>\n \n \n <p>The Fede\u00adral Fis\u00adcal Court (BFH) cla\u00adri\u00adfies: When are two com\u00admer\u00adcial enter\u00adpri\u00adses trea\u00adted as a sin\u00adgle enti\u00adty for trade tax pur\u00adpo\u00adses? The jud\u00adge\u00adment X R 8\/23 sets out key criteria.<\/p>\n <div class=\"btn-wraper\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-143-0c907858feed\/\" class=\"elementskit-btn whitespace--normal\"> Read&nbsp;more\u2026&nbsp;<\/a>\n \n <\/div>\n <\/div><!-- .elementskit-post-body END -->\n <\/div>\n \n <\/div>\n \n\n <div class=\"post-item ekit-lg-2 ekit-md-6\">\n\n <div class=\"elementskit-post-image-card\">\n <div class=\"elementskit-entry-header\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-142-ffc3d24f6aca\/\" class=\"elementskit-entry-thumb\">\n <img decoding=\"async\" src=\"https:\/\/kanzlei-reese.de\/wp-content\/uploads\/2026\/07\/knp-teaser-142-1024x559.jpg\" alt=\"Platform revenues: Germany extends automatic data exchange to third countries\">\n <\/a><!-- .elementskit-entry-thumb END -->\n <div class=\"elementskit-meta-lists elementskit-style-tag\">\n <div class=\"elementskit-single-meta triangle_left\"><span class=\"elementskit-meta-wraper\"><strong>19<\/strong>Oct<\/span><\/div>\n <\/div>\n \n \n <\/div><!-- .elementskit-entry-header END -->\n\n <div class=\"elementskit-post-body\">\n <h2 class=\"entry-title\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-142-ffc3d24f6aca\/\"> Platform revenues: Germany extends automatic data exchange to third countries&nbsp;<\/a>\n <\/h2>\n \n <div class=\"post-meta-list\">\n <span class=\"post-cat\">\n\n <i aria-hidden=\"true\" class=\"icon icon-folder\"><\/i>\n <a href=\"https:\/\/kanzlei-reese.de\/en\/category\/steuerrecht\/\" rel=\"category tag\">Tax law<\/a>\n <\/span>\n <\/div>\n \n \n <p>Ger\u00adma\u00adny is exten\u00adding the auto\u00adma\u00adtic exch\u00adan\u00adge of data on plat\u00adform inco\u00adme to third count\u00adries. What this means for taxpayers.<\/p>\n <div class=\"btn-wraper\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-142-ffc3d24f6aca\/\" class=\"elementskit-btn whitespace--normal\"> Read&nbsp;more\u2026&nbsp;<\/a>\n \n <\/div>\n <\/div><!-- .elementskit-post-body END -->\n <\/div>\n \n <\/div>\n \n\n <div class=\"post-item ekit-lg-2 ekit-md-6\">\n\n <div class=\"elementskit-post-image-card\">\n <div class=\"elementskit-entry-header\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-141-d2f08369fe25\/\" class=\"elementskit-entry-thumb\">\n <img decoding=\"async\" src=\"https:\/\/kanzlei-reese.de\/wp-content\/uploads\/2026\/07\/knp-teaser-141-1024x559.jpg\" alt=\"Federal Court of Justice: No entitlement to commission for property managers who also act as estate agents\">\n <\/a><!-- .elementskit-entry-thumb END -->\n <div class=\"elementskit-meta-lists elementskit-style-tag\">\n <div class=\"elementskit-single-meta triangle_left\"><span class=\"elementskit-meta-wraper\"><strong>19<\/strong>Oct<\/span><\/div>\n <\/div>\n \n \n <\/div><!-- .elementskit-entry-header END -->\n\n <div class=\"elementskit-post-body\">\n <h2 class=\"entry-title\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-141-d2f08369fe25\/\"> Federal Court of Justice: No entitlement to commission for property managers who also act as estate agents&nbsp;<\/a>\n <\/h2>\n \n <div class=\"post-meta-list\">\n <span class=\"post-cat\">\n\n <i aria-hidden=\"true\" class=\"icon icon-folder\"><\/i>\n <a href=\"https:\/\/kanzlei-reese.de\/en\/category\/mietrecht\/\" rel=\"category tag\">Ten\u00adan\u00adcy&nbsp;law<\/a>\n <\/span>\n <\/div>\n \n \n <p>Fede\u00adral Court of Jus\u00adti\u00adce ruling: Pro\u00adper\u00adty mana\u00adgers who also act as estate agents are not entit\u00adled to com\u00admis\u00adsi\u00adon, not even from the landlord.<\/p>\n <div class=\"btn-wraper\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-141-d2f08369fe25\/\" class=\"elementskit-btn whitespace--normal\"> Read&nbsp;more\u2026&nbsp;<\/a>\n \n <\/div>\n <\/div><!-- .elementskit-post-body END -->\n <\/div>\n \n <\/div>\n \n\n <div class=\"post-item ekit-lg-2 ekit-md-6\">\n\n <div class=\"elementskit-post-image-card\">\n <div class=\"elementskit-entry-header\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-137-887b3375171a\/\" class=\"elementskit-entry-thumb\">\n <img decoding=\"async\" src=\"https:\/\/kanzlei-reese.de\/wp-content\/uploads\/2026\/07\/knp-teaser-137-1024x559.jpg\" alt=\"Federal Court of Justice: Semi-detached houses are not covered by the principle of equal division of estate agent\u2019s commission\">\n <\/a><!-- .elementskit-entry-thumb END -->\n <div class=\"elementskit-meta-lists elementskit-style-tag\">\n <div class=\"elementskit-single-meta triangle_left\"><span class=\"elementskit-meta-wraper\"><strong>18<\/strong>Oct<\/span><\/div>\n <\/div>\n \n \n <\/div><!-- .elementskit-entry-header END -->\n\n <div class=\"elementskit-post-body\">\n <h2 class=\"entry-title\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-137-887b3375171a\/\"> Federal Court of Justice: Semi-detached houses are not covered by the principle of equal division of estate agent\u2019s commission&nbsp;<\/a>\n <\/h2>\n \n <div class=\"post-meta-list\">\n <span class=\"post-cat\">\n\n <i aria-hidden=\"true\" class=\"icon icon-folder\"><\/i>\n <a href=\"https:\/\/kanzlei-reese.de\/en\/category\/mietrecht\/\" rel=\"category tag\">Ten\u00adan\u00adcy&nbsp;law<\/a>\n <\/span>\n <\/div>\n \n \n <p>The Fede\u00adral Court of Jus\u00adti\u00adce (BGH) cla\u00adri\u00adfies: a two-fami\u00adly house is not a sin\u00adgle-fami\u00adly house. The prin\u00adci\u00adple of half-sha\u00adring the estate agent\u2019s com\u00admis\u00adsi\u00adon appli\u00ades only under cer\u00adtain conditions.<\/p>\n <div class=\"btn-wraper\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-137-887b3375171a\/\" class=\"elementskit-btn whitespace--normal\"> Read&nbsp;more\u2026&nbsp;<\/a>\n \n <\/div>\n <\/div><!-- .elementskit-post-body END -->\n <\/div>\n \n <\/div>\n \n\n <div class=\"post-item ekit-lg-2 ekit-md-6\">\n\n <div class=\"elementskit-post-image-card\">\n <div class=\"elementskit-entry-header\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-136-1a83fed12e56\/\" class=\"elementskit-entry-thumb\">\n <img decoding=\"async\" src=\"https:\/\/kanzlei-reese.de\/wp-content\/uploads\/2026\/07\/knp-teaser-136-1024x559.jpg\" alt=\"Federal Court of Justice: Flat owners are entitled to air conditioning on their balconies\">\n <\/a><!-- .elementskit-entry-thumb END -->\n <div class=\"elementskit-meta-lists elementskit-style-tag\">\n <div class=\"elementskit-single-meta triangle_left\"><span class=\"elementskit-meta-wraper\"><strong>18<\/strong>Oct<\/span><\/div>\n <\/div>\n \n \n <\/div><!-- .elementskit-entry-header END -->\n\n <div class=\"elementskit-post-body\">\n <h2 class=\"entry-title\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-136-1a83fed12e56\/\"> Federal Court of Justice: Flat owners are entitled to air conditioning on their balconies&nbsp;<\/a>\n <\/h2>\n \n <div class=\"post-meta-list\">\n <span class=\"post-cat\">\n\n <i aria-hidden=\"true\" class=\"icon icon-folder\"><\/i>\n <a href=\"https:\/\/kanzlei-reese.de\/en\/category\/mietrecht\/\" rel=\"category tag\">Ten\u00adan\u00adcy&nbsp;law<\/a>\n <\/span>\n <\/div>\n \n \n <p>Fede\u00adral Court of Jus\u00adti\u00adce: Flat owners are, in prin\u00adci\u00adple, entit\u00adled to per\u00admis\u00adsi\u00adon to install an air-con\u00addi\u00adtio\u00adning unit on their balcony.<\/p>\n <div class=\"btn-wraper\">\n <a href=\"https:\/\/kanzlei-reese.de\/en\/knp-136-1a83fed12e56\/\" class=\"elementskit-btn whitespace--normal\"> Read&nbsp;more\u2026&nbsp;<\/a>\n \n <\/div>\n <\/div><!-- .elementskit-post-body END -->\n <\/div>\n \n <\/div>\n <\/div>\n\n\n <div data-ekit-blog-post-style=\"numbered\" class=\"ekit-blog-post-pagination-container ekit-blog-post-pagination-style-numbered\" id=\"post-nagivation--6ae4b4f\">\n <span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/pages\/71\/?ekit-blog-posts-paged=2\">2<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/pages\/71\/?ekit-blog-posts-paged=3\">3<\/a>\n<span class=\"page-numbers dots\">\u2026<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/pages\/71\/?ekit-blog-posts-paged=29\">29<\/a>\n<a class=\"next page-numbers\" href=\"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/pages\/71\/?ekit-blog-posts-paged=2\">Next<\/a> <\/div>\n\n <\/div> <\/div>\n <\/div>\n <\/div>\n <\/div>","protected":false},"excerpt":{"rendered":"<p>Kanzlei f\u00fcr Recht &amp; Steuern Flensburg: Info Blog Recht &amp; Steuern Blog In unserem Blog informieren wir \u00fcber aktuelle Entwicklungen im Steuerrecht, Gesellschaftsrecht, Familienrecht und Forderungsmanagement. Praxisnah aufbereitet, erhalten Sie hier fundierte Einblicke in rechtliche und steuerliche Themen, die f\u00fcr Unternehmen und Privatpersonen relevant sind. Steuerrecht Aktuelle Entwicklungen rund um Einkommensteuer, Umsatzsteuer, Betriebspr\u00fcfung und Steuerstrafrecht. [&hellip;] <\/p>\n","protected":false},"author":1,"featured_media":249,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"class_list":["post-71","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/pages\/71","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/comments?post=71"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/pages\/71\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media\/249"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media?parent=71"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}