Menu
×
West Ashley Library
Closed
Phone: (843) 766-6635
Folly Beach Library
Closed
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed for renovations
Phone: (843) 883-3914
Wando Mount Pleasant Library
Closed
Phone: (843) 805-6888
Village Library
Closed
Phone: (843) 884-9741
St. Paul's/Hollywood Library
Closed
Phone: (843) 889-3300
Otranto Road Library
Closed
Phone: (843) 572-4094
Mt. Pleasant Library
Closed
Phone: (843) 849-6161
McClellanville Library
Closed
Phone: (843) 887-3699
Keith Summey North Charleston Library
Closed
Phone: (843) 744-2489
John's Island Library
Closed
Phone: (843) 559-1945
Hurd/St. Andrews Library
Closed
Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
Closed
Phone: (843) 869-2355
Dorchester Road Library
Closed
Phone: (843) 552-6466
John L. Dart Library
Closed
Phone: (843) 722-7550
Baxter-Patrick James Island
Closed
Phone: (843) 795-6679
Main Library
2 p.m. – 5 p.m.
Phone: (843) 805-6930
Bees Ferry West Ashley Library
Closed
Phone: (843) 805-6892
Mobile Library
Closed
Phone: (843) 805-6909
Today's Hours
West Ashley Library
Closed
Phone: (843) 766-6635
Folly Beach Library
Closed
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed for renovations
Phone: (843) 883-3914
Wando Mount Pleasant Library
Closed
Phone: (843) 805-6888
Village Library
Closed
Phone: (843) 884-9741
St. Paul's/Hollywood Library
Closed
Phone: (843) 889-3300
Otranto Road Library
Closed
Phone: (843) 572-4094
Mt. Pleasant Library
Closed
Phone: (843) 849-6161
McClellanville Library
Closed
Phone: (843) 887-3699
Keith Summey North Charleston Library
Closed
Phone: (843) 744-2489
John's Island Library
Closed
Phone: (843) 559-1945
Hurd/St. Andrews Library
Closed
Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
Closed
Phone: (843) 869-2355
Dorchester Road Library
Closed
Phone: (843) 552-6466
John L. Dart Library
Closed
Phone: (843) 722-7550
Baxter-Patrick James Island
Closed
Phone: (843) 795-6679
Main Library
2 p.m. – 5 p.m.
Phone: (843) 805-6930
Bees Ferry West Ashley Library
Closed
Phone: (843) 805-6892
Mobile Library
Closed
Phone: (843) 805-6909
Patron Login
menu
Item request has been placed!
×
Item request cannot be made.
×
Processing Request
Zweitwohnungsteuer als Kosten der Unterkunft für eine doppelte Haushaltsführung. (German)
Item request has been placed!
×
Item request cannot be made.
×
Processing Request
- Author(s): Morawitz, Markus
- Source:
FinanzRundschau; May2024, Vol. 106 Issue 9, p428-430, 3p- Subject Terms:
- Source:
- Additional Information
- Subject Terms:
- Abstract: The Federal Fiscal Court (BFH) has ruled that the second home tax is considered a cost of accommodation for a double household management and is therefore subject to the deduction restriction of the Income Tax Act. The Tax Court (FG) granted the lawsuit, but the BFH overturned the judgment and dismissed the lawsuit. The second home tax in Munich is levied when a person owns another apartment in the city in addition to their main residence. The tax is based on the annual rental costs and represents a financial burden for owning the second home. There are also open legal questions regarding the expenses for a separately rented parking space and the tax allocation of rental payments for the second home in a professionally motivated double household management. The FG Nuremberg has ruled that in a double household management, the expenses do not have to be distributed among the spouses and therefore cannot be claimed only partially. The court argues that the marital life and economic community lead to the costs being work-related but still belong to the general way of life of the family. The FG Nuremberg also clarifies that activities at the place of employment do not allow conclusions to be drawn about the center of life and that the acquisition of a property at the place of employment is not inherently detrimental to the existence of a double household management. [Extracted from the article]
- Abstract: Der Bundesfinanzhof (BFH) hat entschieden, dass die Zweitwohnungsteuer als Kosten der Unterkunft für eine doppelte Haushaltsführung gilt und daher bei den Mehraufwendungen für die doppelte Haushaltsführung der Abzugsbeschränkung des Einkommensteuergesetzes unterliegt. Das Finanzgericht (FG) hat der Klage stattgegeben, aber der BFH hat das Urteil aufgehoben und die Klage abgewiesen. Die Zweitwohnungsteuer in München wird erhoben, wenn eine Person neben ihrer Hauptwohnung eine weitere Wohnung in der Stadt besitzt. Die Steuer basiert auf den jährlichen Mietkosten und stellt eine finanzielle Belastung für das Innehaben der Zweitwohnung dar. Es gibt auch offene Rechtsfragen bezüglich der Aufwendungen für einen separat angemieteten Stellplatz und der steuerlichen Zuordnung von Mietzahlungen für die Zweitwohnung in einer beruflich veranlassten doppelten Haushaltsführung. Das FG Nürnberg hat entschieden, dass bei einer doppelten Haushaltsführung die Aufwendungen nicht auf die Eheleute verteilt werden müssen und somit auch nicht nur teilweise geltend gemacht werden können. Das Gericht argumentiert, dass die eheliche Lebens- und Wirtschaftsgemeinschaft dazu führt, dass die Kosten beruflich veranlasst sind, aber dennoch zur allgemeinen Lebensführung der Familie gehören. Das FG Nürnberg stellt außerdem klar, dass Aktivitäten am Beschäftigungsort keine Rückschlüsse auf den Lebensmittelpunkt zulassen und der Erwerb einer Immobilie am Beschäftigungsort nicht per se schädlich für das Vorliegen einer doppelten Haushaltsführung ist. [Extracted from the article]
- Abstract: Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Contact CCPL
Copyright 2022 Charleston County Public Library Powered By EBSCO Stacks 3.3.0 [350.3] | Staff Login
No Comments.