{"id":4850,"date":"2022-01-04T17:10:25","date_gmt":"2022-01-04T16:10:25","guid":{"rendered":"https:\/\/rat-stuttgart.de\/?p=4850"},"modified":"2022-03-07T09:51:36","modified_gmt":"2022-03-07T08:51:36","slug":"mandanteninfo-1-2022","status":"publish","type":"post","link":"https:\/\/rat-stuttgart.de\/?p=4850","title":{"rendered":"Mandanteninfo 1-2022"},"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 1-2022.<\/h3>\n<h6>Wie zu jedem Jahreswechsel gibt es eine F\u00fclle gesetzlicher Neuregelungen und \u00c4nderungen. Die Wichtigsten haben wir f\u00fcr Sie am Anfang dieser Monatsinformation zusammengestellt.<\/h6>\n<h6>Die Corona-Krise besch\u00e4ftigt den Gesetzgeber und die Gerichte weiterhin. Daher wurden verschiedene steuerrechtliche Erleichterungen verl\u00e4ngert, wie insbesondere die M\u00f6glichkeit, Steuerforderungen weiterhin zinslos zu stunden, oder steuerrechtliche Erleichterungen mit Corona-Hilfen.<\/h6>\n<h6>Das Bundesarbeitsgericht hatte sich mit arbeitsrechtlichen Folgen des Lockdowns besch\u00e4ftigt und die Frage gekl\u00e4rt, ob der Arbeitgeber, der seinen Betrieb aufgrund eines staatlich verf\u00fcgten allgemeinen \u00bbLockdowns\u00ab zur Bek\u00e4mpfung der Corona-Pandemie vor\u00fcbergehend schlie\u00dfen muss, das Risiko des Arbeitsausfalls tr\u00e4gt und verpflichtet ist, den Besch\u00e4ftigten Verg\u00fctung unter dem Gesichtspunkt des Annahmeverzugs zu zahlen.<\/h6>\n<h6>Mit Wirkung zum 1. August 2021 ist die Meldefiktion weggefallen und das Transparenzregister zum Vollregister erstarkt. Dies hat zur Folge, dass zuvor entbehrliche Mitteilungen nun erforderlich werden. Als Erleichterung hat der Gesetzgeber f\u00fcr Vereinigungen, die bis zum 31. Juli 2021 von einer Mitteilungspflicht befreit waren, \u00dcbergangsfristen normiert, die im Jahr 2022 auslaufen.<\/h6>\n<h6>Haben Sie Fragen zu den Artikeln dieser Ausgabe der Monatsinformationen oder zu anderen Themen? Bitte sprechen Sie uns an.<\/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 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>&nbsp;<\/p>\n<h6 class=\"wp-block-file alignright\"><a href=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2020\/09\/Mandanten-Monatsinformation-01-2022.pdf\"><strong>Mandanten-Monatsinformation 1-2022<\/strong><\/a><\/h6>\n<p>&nbsp;<\/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 > 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