Food Items With Word Gold In It

Recommended reading for the new depreciation rules

The most important thing to trade tax reform, if it is relevant to teaching and training:

trade tax rate:

so far: 5 % for corporations and graduated tariff for Personenges. / sole trader

new: a uniform 3.5% for all legal forms



business tax as an operating control
(actually a change in income tax law)

far: Trade tax deductible as operating expenses

new: falls away, trade tax is no longer deductible , applies to all types

basic allowance
• :
remains unchanged.

changes in the add
interest

until now only interest on permanent debt acc. § 8, No. 1; new HR of 50%
: all types of debt and capital raising, HR, only 25%
The popular tests in the calculation of current accounts falls away with it, as will no longer be placed on the permanent debt character.

paid dividends for silent partner
(also applies to pensions)


so far: full additions
new HR of 25%

• rental expense and lease

until now only for mobile u . etc. Goods not for land / premises; examine wr GewSt-taxation in the recipient and HR in the amount of 50%;
new:

plays Gewerversteuerung the recipient no longer
and real estate rents
HR recorded now:

rents for movable assets: 5% additions

rent for immovable property (especially real estate): 16.25% additions
payments rights assignments (especially licenses and concessions): 6.25% (excluding sales licenses)

WARNING! these percentages are in § 8 GewStG not called, they result from the somewhat own formulation, which states that in the case group No. 1 (§ 8 No. 1): from

a quarter of the sum ...
2. (meaning each of the following Letters a quarter) and the corresponding
in No. 1a to 1f, either nothing or once again a whole number, eg
3. 1 d)
   fifth
the leases and rental payments ... (Movables)

1 e)

thirteen twentieths position
• the leases and rental payments ... (Immovable property)
1 f)
quarter of the cost of ... (Concessions, licenses etc.)
The combination of the fractions is the above mentioned percentages.

The percentages shown are confusing in Wikipedia, and the percentages there are still neighborhoods.

allowance in the first part of the additions (§ 8 a No 1 to No. 1f)

new: in the first part of the additions (No. 1 a to 1 f) an allowance of 100,000 €.
This allowance is somewhat hidden at the end of the list
... where the sum exceeds the amount of 100,000 €;





No change in the cuts.