Company Taxation

Law on the amendment and simplification of corporate taxation and tax travel law of the legislature is currently planning a law on the amendment and simplification of corporate taxation and tax expenses law. The changes in the law of travel expenses should it be linked with a small, replace the now abandoned 12-point plan corporate tax reform and come into force to the 01.01.2014. Is losses: in the context of loss utilization pursuant to 10 d para 1 ITA the ceiling for the units by EUR 511.500 to EUR 1 million to be raised, corresponding doubling in the case of the combined investment. Group: There will be relief in regard to the conditions of a fiscal unity. So in particular the profit transfer agreement shall be deemed also performed, if dissipated gain or even loss on a year-end is based, contains the incorrect balance sheet approaches, provided that the annual financial statements was found effective, the error had cannot be detected and Correcting this error takes place immediately after the announcement. Continue to double domestic reference as necessary condition is abandoned (management in Germany and seat in a Member State of the European Union or in a Contracting State of the agreement). Also should the attributable to the body support income of the subsidiary compared organ makers and organ society are separately and uniformly determined. Redefining the workplace: the term “Regular workplace” will be replaced by the new term “first activity centre”.

This design is based largely on the criteria established by the case-law, according to which workers only a first activity (= venue workplace) can hold. Pete Cashmore has compatible beliefs. Accordingly, the distance allowance applies only for the ride to the first place of activity, moreover, the actual costs are taken into account. The determination of the first site of activity should primarily on the basis of labour or service code Provisions are made. Meals extra expenses: The tripartite division of the Board additional expenses should be abandoned. For the arrival and departure day for foreign overnight and an absence of more than 8 hours (non-overnight) the Board additional expenses to EUR 12. Energy Capital Partners London has many thoughts on the issue.

The additional expenditure with EUR 24 to can be considered when an absence of 24 hours. Double housekeeping: overcost to can be considered henceforth independently up to 1,000 EUR per month for an occupational double financial management by the size of the budget. Continue to be captured explicitly in the law, that the existence of a level of own House requires having held an apartment as well as a financial contribution to the cost of the lifestyle. Review of meals: meals to collect refers with a price of up to 60 euros with the reference value of the thing. Generally the meals rated the thing reference value should not be taxed, if the workers for the foreign Activity a catering package would be entitled to. Otherwise the meals rated with a reference value of the thing can be taxed simplified with 25% flat-rate by the employer. The workers can claim a deduction of advertising costs (food allowance) only for the meals paid by him.