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daily and weekly newspapers, an editor is not deductible

expenditure incurred by a salaried editor for the purchase of regional and national daily and weekly newspapers, despite no relevance to any professional expenses (FG Münster, Judgement of 09/30/2010 E-5 K 3976/08).

The case before the FG:
The applicant, a staff editor had, among other expenses totaling 507.26 EUR as a business expense on its income from independent Labour claimed. These expenses accounted for a subscription to the weekly "Die Zeit" and the regular acquisition of the weekly magazine "Der Spiegel" and the Saturday edition of the newspaper "Frankfurter Allgemeine Zeitung (FAZ), Frankfurter Rundschau (FR) and" Neue Westfälische ( NW) with the regional parts of D and I. In addition, he referred to the regional section of the NW F / T, without the expenses associated with these make as a business expense claims.

The FG continues from:
Although mixed professionally and personally led charges broken down by recent tax law in principle.
According to the Financial Management (BMF, writing v. 06.07.2010, BStBI I 2010, 614, note 4) but also includes costs for newspapers under the consideration of the subsistence minimum tax, which are excluded from operating costs and expenses deduction. It is assumed that the BFH shares this view, because he has seen in principle to a decision after the decision of the Senate decision expenditures for general education journals as the withdrawal of prohibition in § 12 under decreasing costs without actually making a distribution (BFH, Judgement of 04.13.2010 VIII R 26/08).

of this Panel agrees with this view. Expenses for regional and national daily and weekly newspapers are already covered by the exemption level that ensures the tax exemption of minimum subsistence. Newspapers and magazines with content of general interest are similar to clothing and food, since they satisfy a basic need, namely the information on the general current affairs. Taking into account these principles, it is not in dispute that the class of the alleged professional papers useful information and has moved jobs. This is for all newspapers not to trade publications, but general newspapers.

Source: FG Münster