{"id":4747,"date":"2021-11-04T11:28:45","date_gmt":"2021-11-04T10:28:45","guid":{"rendered":"https:\/\/rat-stuttgart.de\/?p=4747"},"modified":"2021-11-04T11:29:52","modified_gmt":"2021-11-04T10:29:52","slug":"mandanteninfo-11-2021","status":"publish","type":"post","link":"https:\/\/rat-stuttgart.de\/?p=4747","title":{"rendered":"Mandanteninfo 11-2021"},"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 11-2021.<\/h3>\n<h6>Zum Ende des Jahres wird gerne gespendet. Der Bundesfinanzhof hat in einem aktuellen Urteil entschieden, dass ein Spendenabzug auch dann m\u00f6glich ist, wenn die Spende einer konkreten Zweckbindung unterliegt und z. B. in konkreter Weise einem bestimmten Tier zugutekommen soll.<\/h6>\n<h6>Wenn bisher in eigenen Haushalten lebende Steuerpflichtige mit jeweils einem eigenen Kind erst ab ihrer Heirat im Dezember des Veranlagungsjahres zusammengezogen sind und sie die Zusammenveranlagung beantragen, steht ihnen kein Entlastungsbetrag f\u00fcr Alleinerziehende zu. So entschied k\u00fcrzlich das Finanzgericht M\u00fcnchen.<\/h6>\n<h6>Das Finanzgericht Hamburg entschied, dass Beitr\u00e4ge zur Renten- und Arbeitslosenversicherung, die im Zusammenhang mit den nach einem Doppelbesteuerungsabkommen im Inland steuerfreien Einnahmen aus einer T\u00e4tigkeit des Steuerpflichtigen in einem Drittland stehen, nicht als Sonderausgaben abzugsf\u00e4hig sind.<\/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 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:before, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:after {color: #00398f;}.fusion-fullwidth.fusion-builder-row-1 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a {border-color: #00398f;}.fusion-fullwidth.fusion-builder-row-1 .pagination .current {border-color: #00398f; background-color: #00398f;}.fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a, .fusion-fullwidth.fusion-builder-row-1 .fusion-date-and-formats .fusion-format-box, .fusion-fullwidth.fusion-builder-row-1 .fusion-popover, .fusion-fullwidth.fusion-builder-row-1 .tooltip-shortcode {color: #00398f;}#wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a:before {color: #00398f;}#wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .widget_nav_menu .current_page_item > a:before {color: #00398f;}#wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-vertical-menu-widget .menu li.current_page_item > a { border-right-color:#00398f;border-left-color:#00398f;}#wrapper .fusion-fullwidth.fusion-builder-row-1 .fusion-widget-area .tagcloud a:hover { color: #fff; background-color: #00398f;border-color: #00398f;}#main .fusion-fullwidth.fusion-builder-row-1 .post .blog-shortcode-post-title a:hover {color: #00398f;}.fusion-body .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 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;\"><h6 class=\"wp-block-file alignright\"><a href=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2020\/09\/Mandanten-Monatsinformation-11-2021.pdf\"><strong>Mandanten-Monatsinformation 11-2021<\/strong><\/a><\/h6>\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 : 1.92%;margin-left : 1.92%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link) , .fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):before, .fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):after {color: #ff9800;}.fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover, .fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:before, .fusion-fullwidth.fusion-builder-row-2 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:after {color: #003890;}.fusion-fullwidth.fusion-builder-row-2 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-2 .fusion-filters .fusion-filter.fusion-active a {border-color: #003890;}.fusion-fullwidth.fusion-builder-row-2 .pagination .current {border-color: #003890; background-color: #003890;}.fusion-fullwidth.fusion-builder-row-2 .fusion-filters .fusion-filter.fusion-active a, .fusion-fullwidth.fusion-builder-row-2 .fusion-date-and-formats .fusion-format-box, .fusion-fullwidth.fusion-builder-row-2 .fusion-popover, .fusion-fullwidth.fusion-builder-row-2 .tooltip-shortcode {color: #003890;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a:before {color: #003890;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current_page_item > a:before {color: #003890;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-vertical-menu-widget .menu li.current_page_item > a { border-right-color:#003890;border-left-color:#003890;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .tagcloud a:hover { color: #fff; background-color: #003890;border-color: #003890;}#main .fusion-fullwidth.fusion-builder-row-2 .post .blog-shortcode-post-title a:hover {color: #003890;}.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":4518,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein"],"_links":{"self":[{"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts\/4747","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4747"}],"version-history":[{"count":2,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts\/4747\/revisions"}],"predecessor-version":[{"id":4750,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts\/4747\/revisions\/4750"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/media\/4518"}],"wp:attachment":[{"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}