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E-tax balance sheet – Taxonomy 6.3 is ready

Since 2012, companies that prepare accounts (e.g. all corporations) have been obliged to send their accounts electronically to the local tax office. […]


Remodelling a bathroom does not generate (pro-rata) expenses for a home office

A taxpayer may generally deduct expenses of up to € 1,250 per year for his/her home office if no other workspace for his/her business or professional […]


Valuation of stakes – Sequence for offsetting reversals of impairment losses

If a corporation’s stakes in another corporation have been written down to lower going concern values partially for tax purposes and partially without […]

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