The expenses for further professional training, further studies or in the framework of a training service relationship, comes the withdrawal as advertising costs at the plant N considering. The advantage: the limit of 4,000 euro does not apply in these cases. Also at the undergraduate, the unlimited deduction as expenses in question can come after the latest case law under certain conditions. Maintenance maintenance to keep separated or divorced spouses are granted up to the maximum of 13.805 Euro annually as special editions removable, assuming the maintenance recipient lives in Germany and has its approval (annex U). Deducted as special editions Maintenance services are the recipient tax and in the system to apply.
The consent is effective until further notice of the recipient of the maintenance performance. Tuition is tuition fees up to a maximum of 5,000 euro per child as special editions removable with 30 per cent of the amounts paid (excluding amounts for accommodation, care and meals). The following prerequisites must be met: there is a claim for an allowance for children or on child support for the child and it is a domestic or an other EU / EEA State predominantly privately financed school, which leads to a general education or vocational education, vintage, or professional. The amounts paid are appropriate supporting documents, such as certificate of the school, to prove. A certificate of the competent authority on the acceptance of the financial statements must be attached also to the tax return.
Child care costs are under certain conditions with two-thirds of the expenses, the cost of child care deductible maximum with 4,000 euros per child either as operating expenses, advertising expenses, or special editions. Donations and membership fees are all donations and membership fees for tax-privileged purposes to demonstrate basically a confirmation. Simplified proof by the bar receipt or confirmation of the booking is possible (E.g. bank statement) for donations and membership fees up to 200 euro per payment. For non-profit organizations (E.g. associations, foundations) a document created by that institution is required in addition, containing information about the exemption from corporation tax and the use of funds. In addition, it must be specified whether donations or membership dues. What 1979 began with classical tax advising in the founding year, has evolved over the years to a multi-disciplinary full service offering. Today Roland Franz & partners among the major tax firms in Essen with its approx. 40 employees. From this location, clients are internal and equally intensively looked after outside the region. The first steps towards the realization of a multidisciplinary client consultation were created by cooperation of auditing practice with a law firm in the same House already in the 1990s. Today offers Roland Franz & partner as powerful partnership various consulting and services from a single source, making equally usable for synergy clients at a high level, as well as a minimizing of the coordination effort.