{"id":4725,"date":"2021-09-28T14:52:23","date_gmt":"2021-09-28T12:52:23","guid":{"rendered":"https:\/\/rat-stuttgart.de\/?p=4725"},"modified":"2021-09-28T14:53:08","modified_gmt":"2021-09-28T12:53:08","slug":"4725","status":"publish","type":"post","link":"https:\/\/rat-stuttgart.de\/?p=4725","title":{"rendered":"Mandanteninfo 10-2021"},"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 10-2021.<\/h3>\n<h6>Investitionen in Fonds sind beliebt. Eine besondere Form stellen Gold ETFs dar. Der Bundesfinanzhof hat aktuell zur Frage der Besteuerung des Gewinns aus der Ver\u00e4u\u00dferung von Anteilen an einem Fonds nach schweizerischem Recht, der sein Kapital allein in physischem Gold anlegt, entschieden.<\/h6>\n<h6>Besonders im Bereich hochpreisiger Immobilientransaktionen gelingt es immer wieder, durch gestalterische Ma\u00dfnahmen die Grunderwerbsteuer zu vermeiden. Am 1. Juli 2021 trat das Gesetz zur \u00c4nderung des Grunderwerbsteuergesetzes in Kraft, welches das Ziel verfolgt, missbr\u00e4uchliche Steuergestaltungen mittels sog. Share Deals in der Grunderwerbsteuer einzud\u00e4mmen.<\/h6>\n<h6>Unter die Au\u00dfenpr\u00fcfungen fallen die Betriebspr\u00fcfung, die Umsatzsteuer-Sonderpr\u00fcfung und die Lohnsteuer-Au\u00dfenpr\u00fcfung. Daneben existiert noch die Steuerfahndung, die \u00fcberwiegend zur Feststellung steuerstrafrechtlich relevanter Sachverhalte t\u00e4tig wird. In dieser Ausgabe finden Sie die Beschreibung eines Ablaufs der Au\u00dfenpr\u00fcfung durch das Finanzamt.<\/h6>\n<h6>Haben Sie Fragen zu den Artikeln dieser Ausgabe der Monatsinformationen oder zu anderen Themen? 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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.fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 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-2 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left 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