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- Title
Nachträgliche Geltendmachung des Wahlrechts auf einen Sonderausgabenabzug nach § 10a EStG.
- Abstract
The article deals with the subsequent assertion of the right to a special expense deduction according to § 10a EStG (Income Tax Act). It is explained that liability debts are not taxes and that tax liability is the obligation of the liable party to be responsible for the tax debt of another. It is also pointed out that the plaintiff, as managing director of a GmbH (limited liability company), is liable for the income tax debt of the GmbH. It is emphasized that the plaintiff did not pay the disputed expenses towards her own income tax debt, but towards the liability debts of the GmbH. It is also mentioned that the plaintiff fulfilled her income tax obligations by tolerating the income tax withholding of the GmbH, and therefore cannot be held liable again for the already withheld and reported income taxes.
- Subjects
COST; WITHHOLDING tax; PRIVATE companies; TAX deductions; DEBT; PROVISIONAL ballots; PLAINTIFFS; TAXATION; PENSION trusts
- Publication
FinanzRundschau, 2023, Vol 105, Issue 1, p26
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050109