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- Title
Kein Werbungskostenabzug für Prozesskosten zur Erlangung nachehelichen Unterhalts beim Realsplitting.
- Authors
Kanzler, H. -J.
- Abstract
The article deals with the tax deductibility of legal costs for obtaining post-marital maintenance as advertising expenses. According to the Federal Fiscal Court (BFH), these are privately incurred costs and not advertising expenses. Only when the applicant agrees can the maintenance payments be reclassified as special expenses for the donor and taxable income for the recipient. The Federal Ministry of Finance (BMF) has been asked to join the proceedings.
- Subjects
LEGAL costs; ADVERTISING costs; FEDERAL courts; COST; PAYMENT
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, p521
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061108