{"id":4639,"date":"2021-07-26T17:38:04","date_gmt":"2021-07-26T15:38:04","guid":{"rendered":"https:\/\/rat-stuttgart.de\/?p=4639"},"modified":"2021-07-26T17:49:11","modified_gmt":"2021-07-26T15:49:11","slug":"mandateninfo-8-2021","status":"publish","type":"post","link":"https:\/\/rat-stuttgart.de\/?p=4639","title":{"rendered":"Mandanteninfo 08-2021"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2560\" height=\"1707\" title=\"NEWS!\" src=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-scaled.jpg\" class=\"img-responsive wp-image-4518\" srcset=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-200x133.jpg 200w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-400x267.jpg 400w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-600x400.jpg 600w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-800x533.jpg 800w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-1200x800.jpg 1200w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-scaled.jpg 2560w\" sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:33.3333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:33.3333333333% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\" style=\"text-align:left;color:#003890;\"><h3>Mandanten-Monatsinformation 08-2021.<\/h3>\n<h6>Nachdem das Bundesfinanzministerium Ende 2020 schon mehr Zeit f\u00fcr die Einkommensteuererkl\u00e4rung f\u00fcr den Veranlagungszeitraum 2019 einger\u00e4umt hat (bis zum 31. August 2021), muss die Erkl\u00e4rung f\u00fcr den Veranlagungszeitraum 2020 erst am 31. Oktober 2021 beim Finanzamt eingegangen sein. Drei Monate sp\u00e4ter als \u00fcblich. Bei steuerlicher Vertretung ist sogar eine Verl\u00e4ngerung bis Mai 2022 m\u00f6glich.<\/h6>\n<h6>Verstirbt ein Steuerpflichtiger innerhalb des Verteilungszeitraums der auf mehrere Jahre verteilten gr\u00f6\u00dferen Erhaltungsaufwendungen f\u00fcr ein Geb\u00e4ude, kann der noch nicht ber\u00fccksichtigte Teil der Erhaltungsaufwendungen im Veranlagungsjahr des Versterbens als Werbungskosten bei den Eink\u00fcnften aus Vermietung und Verpachtung abgesetzt werden. Diese Entscheidung des Bundesfinanzhofs d\u00fcrfte auf breites Interesse sto\u00dfen.<\/h6>\n<h6>Trotz zustimmender Auffassung der Finanzverwaltung zur Rechtsprechung des Bundesfinanzhofs war bislang unklar, in welchen F\u00e4llen eine Personengesellschaft Organgesellschaft sein kann. Der Europ\u00e4ische Gerichtshof hat nun klargestellt, dass eine solche Einschr\u00e4nkung, dass Personengesellschaften nur Organgesellschaften sein k\u00f6nnen, wenn auch alle Gesellschafter finanziell in den Organtr\u00e4ger eingegliedert sind, gegen Unionsrecht verst\u00f6\u00dft.<\/h6>\n<h6>Haben Sie Fragen zu den Artikeln dieser Ausgabe der Monatsinformationen oder zu anderen Themen?<\/h6>\n<h6>Bitte sprechen Sie uns an. Wir beraten Sie gerne<\/h6>\n<\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:66.6666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:66.6666666667% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-1 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top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-2\" style=\"color:#ff9800;\"><\/p>\n<h6 class=\"wp-block-file alignright\"><a href=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2020\/09\/Mandanten-Monatsinformation-08-2021.pdf\"><strong>Mandanten-Monatsinformation 08-2021<\/strong><\/a><\/h6><\/p>\n<\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:100% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 1.92%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 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