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- Title
Titelei.
- Abstract
The article titled "Titelei" comes from the magazine "FinanzRundschau" and was published in January 2023. The article contains various essays and judgments on tax law topics. One essay deals with international partnerships and the option according to § 1a KStG for foreign co-entrepreneurs. Another essay deals with the home office deduction, the flat-rate deduction for home offices, and the commuting deduction according to the JStG 2022. Various judgments of the Federal Fiscal Court on topics such as the reversal of the acquisition of a limited partnership interest, the deduction of commuting expenses for family trips, and the liability of the managing director for wage tax are also discussed. In addition, administrative decisions regarding the extension of the application period of the Federal Ministry of Finance's letter on the accommodation of war refugees from Ukraine by rental cooperatives and rental associations are mentioned. The article also provides information about the International Tax Seminar Switzerland, which will take place in St. Moritz in March 2023 and will address various topics of international tax law.
- Subjects
SAINT Moritz (Switzerland); UKRAINE; BUSINESS partnerships; HOME offices; BUSINESSPEOPLE; LIMITED partnership; TAX laws; LEGAL judgments; INTERNATIONAL law
- Publication
FinanzRundschau, 2023, Vol 105, Issue 1, pi
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-frontmatter10501