The judgments of the BFH, after which the income of professional caregivers and nurses process the income from other self-employment are allocated to be used by the tax authorities in all open cases. The trade tax decision must be set aside on its own motion or change (OFD Münster, disposition v. 15/11/2010 - Information Note 24/2010 income tax).
Background:
The tax office had the income of lawyers who worked alongside her law practice as a professional manager, and the income a qualified lawyer who acted as professional advisor and guardian ad litem, classified as business income.
The BFH (Judgments of 15.6.2010 - VIII and VIII R 09/10 R 14/09) ruled that it is not a trade of business income, but income from other employment, for which accrue no business tax.
Thereafter, the activities referred to income from other self-assigned work, because they, like, specified in the rule rule examples (will execution, asset management, work as a board member) by an independent benefit of others working in a foreign business group and characterized by tasks of asset management are. The previously represented argument, a classification of failure as a self-employed because the rich care beyond the scope of the custody of the asset management was not sustained.
Source: OFD Münster
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