The federal government has adopted a series of measures to tax simplification and relief for citizens and businesses. The corresponding simplification of the tax law passed in 2011 and no later than 1.1.2012 come into force. What is possible, but should be even retroactively 1.1.2011 legal effect. The most important Decisions include:
raising the workers' standard amount : The employee lump sum to be raised from the current € 920 to € 1,000.
cost of child care : Child care costs are now a function of whether they are by the occupation led contingent or private, considered differently for tax purposes. This distinction should be dispensed with in the future. The elimination of the personal eligibility criteria in total, more people from the tax advantage . Benefit
child benefits / allowances for children of age : Both in the context of the child benefit claim over the family funds and as part of the income tax declaration to the tax office had the income and earnings of the children are broken-consuming and detailed. In the future, to dispense with the income verification with adult children. refutable - - After an initial training but it is assumed that the child is able to support themselves and thus is not considered.
traveling allowance : Does the taxpayer get to work for both public transport and a car were extensive records and calculations required to document the amount of advertising costs. By switching to an annual comparison method is the need to keep appropriate records and in the form of the Notice explain omitted.
inclusion of investment income deduction for donations and extraordinary burdens : Investment income had to be further specified in the income tax return, of unusual charges or donations were tax deductible. Then the applicant's investment income had sole responsibility for these purposes, despite the already paid tax be final and determine the tax office over explain. In the future, should refrain from using this declaration.
pay fees for binding information : For the processing of applications for an advance ruling by the tax office collected fees. The fees are calculated according to the value that the binding information for the applicant (object value). A so-called "threshold limit" for the item value of up to 10,000 € to avoid that taxpayers have to pay for binding rulings by the Tax Office if they want to get ahead of a decision to invest tax planning.
refund on special issues : On a reopening of old tax assessments due to refunds for past years should be omitted. In such cases the future to supplement financial statements are in the refund.
Discounted Rental : For subsidized rental a dwelling is made to avoid the relevant percentage to 66% (or 2 / 3 of the usual local rentals) to unify and to the taxpayer consuming to create Total income forecast. The rent is therefore more than 66% of the normal local rent, lease is considered vollentgeltlich and allows full deduction of advertising costs.
clarification for operational task or-lease : In the future, by law, that the operation is continued until an explicit mission statement as a. The new rules will contribute to greater legal certainty for the Steuerpfl maybe at term.
income tax returns for two years : Not corporate active citizens are to continue their income tax returns - among other requirements - available only to submit every two years. Of these animals with taxable profits over the years essentially unchanged income such as employment, those on retirement incomes and people with income from asset management in the normal range. Basically it is the annual tax return is filed. Only the deadline for submission will be - by one year - at the request.
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