{"id":4967,"date":"2022-06-27T15:26:24","date_gmt":"2022-06-27T13:26:24","guid":{"rendered":"https:\/\/rat-stuttgart.de\/?p=4967"},"modified":"2022-06-27T15:26:24","modified_gmt":"2022-06-27T13:26:24","slug":"mandanteninfo-7-2022","status":"publish","type":"post","link":"https:\/\/rat-stuttgart.de\/?p=4967","title":{"rendered":"Mandanteninfo 7-2022"},"content":{"rendered":"<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 7-2022.<\/h3>\n<h6>Der Bundesrat hat am 10.06.2022 zahlreichen steuerrechtlichen Ma\u00dfnahmen zur Bew\u00e4ltigung der Corona-Krise zugestimmt, die der Bundestag am 19.05. beschlossen hatte und die durch den Finanzausschuss in einigen wesentlichen Punkten ver\u00e4ndert wurden. Mit dem Vierten Corona-Steuerhilfegesetz sollen erweiterte Abschreibungsm\u00f6glichkeiten f\u00fcr Firmen, die verl\u00e4ngerte Homeoffice-Pauschale f\u00fcr Arbeitnehmer bis Dezember 2022 und Vorschriften zur steuerfreien Auszahlung eines Pflege-Bonus in Kraft treten.<\/h6>\n<h6>Das Finanzgericht N\u00fcrnberg entschied, dass eine Dachreparatur nicht im Zusammenhang mit dem Betrieb einer Photovoltaikanlage steht und daher keine Vorsteuerverrechnung stattfinden kann. Das Finanzgericht Niedersachsen entschied zur Umsatzsteuerpflicht bei Lieferungen von PV-Strom. Das Finanzgericht M\u00fcnster versagt generell die Steuerfreiheit f\u00fcr Energielieferungen, die im Zusammenhang mit steuerfreien Wohnungsvermietungen erfolgen.<\/h6>\n<h6>Die Nichtabf\u00fchrung einzubehaltender und anzumeldender Lohnsteuer zu den gesetzlichen F\u00e4lligkeitszeitpunkten begr\u00fcndet laut einem Urteil des Bundesfinanzhofs regelm\u00e4\u00dfig eine zumindest grob fahrl\u00e4ssige Verletzung der Pflichten des Gesch\u00e4ftsf\u00fchrers einer GmbH. Das gilt auch im Fall der nachtr\u00e4glichen Pauschalierung der Lohnsteuer.<\/h6>\n<h6>Haben Sie Fragen zu den Artikeln dieser Ausgabe der Monatsinformationen oder zu anderen Themen? Bitte sprechen Sie uns an.<\/h6>\n<h6><\/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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