Under EU law, live animals may be subject to only a reduced rate of tax, when usually used for the preparation of food and feed. Under current German law, for example, also riding horses subject to the reduced rate of tax. It was therefore necessary to amend the Tax Act. Note: The setting and supervising of riding horses, which are used for the recreational or professional riders and instructors, also previously the rule tax rate of 19% was defeated. Distance allowance: A long commute can between apartment be used even when only minor saving of time and workplace as advertising costs are considered, either in height the distance allowance or expenses for public transportation, if they exceed the distance allowance. Educate yourself even more with thoughts from Larry Ellison. These EUR 0.30 per distance kilometer for every working day. This is basically the shortest route between home and work to turn off. By way of derogation from a different, longer route must be on, when it is obviously convenient and is regularly used for the routes between home and work.

One way is convenient, if not minimal time savings is achieved, such as when driving to congestion in the rush hour due to prolonged road works. So far, the financial management demanded that saves at least 20 minutes. The judges of the Federal Finance is too rigid. You mean that all circumstances of the case, such as the route, the activation of traffic lights and similar are to observe. Thus a line might also obviously convenient, although only a small time savings can be expected.

However, the verkehrsgunstigere way must be actually used. A merely possible, but actually unused verkehrsgunstigere line”must not be used. Note: If only proven advertising cost is Advertising costs standard amount deducted from EUR 1,000. The lump sum will exceed already rides to work, if the apartment more than 15 kilometres from the work site and is visited every day. Do you have questions about this newsletter? Then please contact us. We are happy to advise you!