{"id":4951,"date":"2022-04-05T08:31:28","date_gmt":"2022-04-05T06:31:28","guid":{"rendered":"https:\/\/rat-stuttgart.de\/?p=4951"},"modified":"2022-04-05T08:32:46","modified_gmt":"2022-04-05T06:32:46","slug":"mandanteninfo-4-2022","status":"publish","type":"post","link":"https:\/\/rat-stuttgart.de\/?p=4951","title":{"rendered":"Mandanteninfo 4-2022"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-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=\"width:104% !important;max-width:104% !important;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 4-2022.<\/h3>\n<h6>Mit einer aktuellen Allgemeinverf\u00fcgung regeln die obersten Finanzbeh\u00f6rden der L\u00e4nder die steuerliche Behandlung von Erschlie\u00dfungskosten, die Gemeinden auf Anwohner umlegen. Danach werden am 28.02.2022 anh\u00e4ngige und zul\u00e4ssige Einspr\u00fcche gegen Festsetzungen der Einkommensteuer zur\u00fcckgewiesen, soweit mit den Einspr\u00fcchen geltend gemacht wird, die von einer Gemeinde auf die Anwohner umgelegten Erschlie\u00dfungskosten eines Grundst\u00fccks seien als haushaltsnahe Handwerkerleistungen beg\u00fcnstigt.<\/h6>\n<h6>Arbeitnehmer k\u00f6nnen Reisekosten als Werbungskosten steuerlich geltend machen. Voraussetzung ist, dass die Kosten nicht durch den Arbeitgeber erstattet wurden. Wenn die Ausgaben zu einem Teil \u00fcbernommen wurden, k\u00f6nnen Arbeitnehmer die Differenz geltend machen.<\/h6>\n<h6>Der Bundesfinanzhof hat dazu Stellung genommen, ob ein Abzug von Kinderbetreuungskosten als Sonderausgaben m\u00f6glich ist, wenn der Arbeitgeber steuerfreie Leistungen zur vorschulischen Kinderbetreuung erbringt.<\/h6>\n<h6>Das Nieders\u00e4chsische Finanzgericht hat \u00fcber die Frage entschieden, ob im Rahmen der Umsatzsteuerfestsetzung Vorsteuerbetr\u00e4ge beim sog. Trikotsponsoring abzugsf\u00e4hig sind.<\/h6>\n<h6>Zudem hat der Bundesrat am 11.03.2022 verl\u00e4ngerte Sonderregeln zum Kurzarbeitergeld gebilligt.<\/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<h6>\u00a0<\/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-04-2022.pdf\"><strong>Mandanten-Monatsinformation 4-2022<\/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-4951","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\/4951","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=4951"}],"version-history":[{"count":2,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts\/4951\/revisions"}],"predecessor-version":[{"id":4954,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=\/wp\/v2\/posts\/4951\/revisions\/4954"}],"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=4951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rat-stuttgart.de\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}