Due to the complexity of German tax law, employees and self-employed individuals have until the end of the year to sp14rt, when the jhrliche Steuererklrung takes effect. While they do provide the possibility of reducing taxes in many cases by deducting certain costs from taxes, there is often uncertainty about which expenditures are in question and to what extent they may be deducted. Particularly for those making their first attempt at control configuration, there are often more questions than answers: What, for example, falls under the category of advertising costs? And when do private costs become unavoidable burdens? Which documents must be preserved at all costs? Since eh and je, a straightforward solution to the taxation challenge provides access to a tax advisor. Bestens vertraut mit steuerrechtlichen Verpflichtungen und Kniffen hilft dieser bei der korrekten Erstellung einer l14ckenlosen Erklrung sowie bei sonstigen Steuerangelegenheiten wie einer Auen- oder Betriebspr14fung â wobei man jedoch nicht außer Acht lassen darf, dass die Unterstützung durch einen Steuerberater mit Kosten verbunden ist. To ensure that sound advice is not prohibitively expensive at the end, you should carefully consider the cost of tax consulting up front, rather than allowing honoraria and processing fees to exceed any potential tax savings at the end.
Erklrung zur zweckgebundenen Feststellung der Eink14nfte (ohne Eink14nfte: Geb14hrenrahmen zwischen 1/10 und 5/10 with a minimum value of 8.000 Euro For instance, you may have your business tax return prepared by your tax advisor. The business profit before deducting a loss on the business and a freebetrage is 6.000 euros. As a result, a minimum-Gegenstandswert in He of 8.000 Euros would be imposed at this point for the purpose of calculating the Geb14hren.
Thus, the costs of a tax advisor in Austria are determined by a variety of factors, making a precise calculation impossible. As a rule of thumb, though, you may assume that a single session with a tax advisor would cost between 120 and 310 euros. For small businesses, there are fixed-price packages starting at about 500 euros every fiscal year - depending on the scope, required performance, and effort, this value is best seen as a starting point.
What happens when very high costs are incurred for the office space?
In this case, the Vermietungsverluste are very high, to the point that the Finanzamt may deny the tax-advantaged loss calculation with reference to a recent BFH-Urteil (BFH, Urteil vom 17. April 2018, Az. IX R 9/17). Here, the employee assumed very high renovation costs, implying that the workspace would be renovated at the expense of the taxpayers and promptly used or rented.
