The Association of New Lohnsteuerhilfeverein eV (NVL) points out some tax issues, taxpayers should not be taken into account by year end.
To this end, the NVL continued: Christmas is coming and the year draws to a close. But before you put your hands in your lap, you should consider whether from a fiscal point of view everything is settled:
save child benefit:
parents of adult, should in training children to know that child benefit is only available if the income and covers the child's threshold of € 8004 a year does not exceed. At the end it is therefore examine more quickly. If the income and earnings of offspring actually above the limit, which can, for example with the purchase of the equipment needed for vocational training will be remedied. Equipment belonging to the deductible business expenses. Thus, the acquisition of new laptops that will complement the literature or the purchase of a new desk to save the child allowance. It is not necessary that the child's expenses themselves. Even as a Christmas gift, the laptop is deductible. Costs of more than 410 EUR, excluding VAT, are the only pro rata cost of Three Years deductible. In addition, should the bill be retained, if the tax office would see the document.
deadline for state funding:
who has completed a building society or Riester contract, can the appropriate Grant applications still retroactively for the year 2008 to 31.12. make this year. Thereafter, the claim. The employee savings allowance for capital accumulation benefits can be applied to the income tax return. The request is later than the end of the fourth year to provide for the piggy year. This extended deadline applies to all savings contracts concluded as from 1.1.2007.
application deadlines assessment:
is filed an income tax return voluntarily, has one to four years. The explanation for the tax year 2006 must be no later than 31.12.2010 to the tax office. The Association recommends that for earlier years to 2003 on an application for assessment. For editing, in contrast to voluntary assessments the tax mandatory assessments retroactively for up to seven years. Rejects the tax office at the request of the years 2003 to 2005, should be opposed and rest of the procedure with regard to the pending Bundesfinanzhof be applied to the revision procedure (VI R 53/10).
craft split calculation:
Some renovations and maintenance are expensive. As soon thousands of euros are spent. While supporting the Treasury these measures with a tax deduction, but only up to certain amounts. So be the wage costs of a repair person account only up to 6,000 € deductible. At higher expenses should talk to the craftsmen of a partial payment agreement and distribute the payment to two or more years.
change tax bracket:
married couples can choose between the tax bracket combinations III and V, IV and IV. The rule of thumb rule that is most convenient at the same earning partners in tax class IV. For large salary differences usually the combination III and V sense. The spouse who applies more than 60 percent of joint gross pay, with the tax class III, the lowest wage taxes. The partner must make the tax class V has a relatively high monthly income tax deduction to be accepted. Married couples who want neither too much nor too little to pay income tax can benefit from the wage tax class IV plus factor. Even when receiving a wage replacement benefits, like health insurance, short-time workers, parents, or unemployment compensation tax bracket will determine the scale of the cover. If short-time work or unemployment, into the house, can be taken with the lower tax bracket for married III or Class II tax for singles with children influence the level of performance. The entry on the control board should take place before year end. Responsibility lies with the relevant tax office.
Maintenance services: If
of divorced or permanently separated spouse maintenance payments are made, they can be the donor as special expenses deducted tax at up to 13 805 €. This is but only if the recipient signs the U system. The signature is optional. If this, then these payments taxable to the recipient and must be specified as any other performance in the income tax return. The agreement is effective until further notice, but can be revoked. If the withdrawal is up to 31.12. explains that this is valid from the following year.
Source: NVL, press release from 06.12.2010, as WORD-Document
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