Dear Readers!

With different decisions, the federal-finance-yard opened doors, as the inquiry to the Federal Constitutional court because of the two year proposition-disposition or the decision of the 01.03.2006 respecting the loss-observation after §'S 10d EStG. These "open doors" now are closed again partially timewise. ( here the News November 2006- education-costs).

Here current decisions of the federal-finance-yard!

The federal-finance-yard now made following decisions in two procedures about the two year proposition-disposition: It is simplified reported about the delayed depositing of the tax returns.

Employees must, if not the exception-findings of the § 46 Abs. 2 No. 1 to 7 EStG grasp, until the course the on the disposition-time period of following second calendar year the proposition of disposition, in order to apply for advertisement-costs higher over the Werbungskostenpauschbetrag of the earnings from not-independent work, hands over.

The Beantragung of losses from other income-types, z.B. from rental and Verpachtung was also rejected by the finance-administration because of the delayed depositing of the tax return. The consequences were the loss of reimbursement-claims.

Immediately, the federal-finance-yard decided in favor of the taxable in two decisions (of the trial court FG Kassel and FG Düsseldorf).

Here, the income-borders are to be heeded, however. The disposition is to then be executed, if z.B the negative or positive earnings, which are no earnings from not-independent work. earnings from rental and Verpachtung, Euro 410,00 exceeds. Within these borders, it still must be expected a rejecting attitude on the part of the finance-administration.

Even if you through the screen of the 410,00 Euro border falls, the application should be put in, d.h. the tax return must be submitted at the tax office, and you should apply for the resting the procedure until the decision of the Federal Constitutional court (Siehe News November 2006).

By no means, you should miss them/her/it the period to the Beantragung of advertisement-costs as loss-lecture.

This goes momentarily still until in 90er years back. As this is mentioned already in News November 2006 applicable to the Beantragungsjahr (z.B. 1996) or with disposition of the Beantragungsjahres, however without positive total of the earnings, with lacking disposition.

Still 14 days of time for the Beantragung of loss-lectures over the seven-year old arrangement-limitation out.

Soon:

A new taxation-findings with the limited tax-liability from the disposition-time period 2007.


Ihr
Günther Mombach

News - November 2006

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