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- Title
Ertragsteuerliche Behandlung von Heil- und Heilhilfsberufen.
- Abstract
The article discusses the decision of the German Bundesministerium der Finanzen finance ministry on income tax treatment of medical and non-medical professions as income from freelance or commercial activities in purview of section 15 of the Einkommensteuergesetz (EStG) income tax law in Germany. Topics include exclusion of medical or non-medical professions from catalog professions of EStG, comparability of the legal conditions for exercise, and laws regulating training and exercise.
- Subjects
TAXATION of medical personnel; MEDICAL practice; TAXATION of freelance work
- Publication
FinanzRundschau, 2020, Vol 102, Issue 2, p102
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1020214