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- Title
Berechnung der Überentnahmen i.S.d. § 4 Abs. 4a Sätze 2 und 3 EStG bei der sinngemäßen Anwendung der Regelungen auf Einnahmenüberschussrechner.
- Authors
Kanzler, H.-J.
- Abstract
The article deals with the calculation of excessive withdrawals when applying the regulations for income surplus calculators according to § 4 para. 4a sentences 2 and 3 of the Income Tax Act. It is stated that even taxpayers with a determination of profit according to § 4 para. 3 of the Income Tax Act must determine whether excessive withdrawals exist over several periods. Excessive withdrawals for income surplus calculators are not limited to the amount of a lower negative capital account. The article also contains information about a specific case in which the tax court and the Federal Fiscal Court decided that the excessive withdrawals determined by the tax office are correct. It also addresses the tax deductibility of interest on business-related debts according to § 4 para. 4a of the Income Tax Act and explains that interest on debts is not deductible if excessive withdrawals have been made.
- Subjects
INCOME tax; INCOME tax laws; BUSINESS revenue; TAX courts; FEDERAL courts; SURPLUS (Accounting); ACCOUNTING; DEBT; CALCULATORS; OPERATING costs
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p930
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042005