The firm grainy informs its clients with the promulgation of the law on the implementation of EU tax regulations and amending tax provisions on April 14, 2010 tax advisor Jurgen Dieter grainy shall apply innovations of tax law, that you inform. A new filing time in the recapitulative statement summary message in cross-border transactions with the 01.07.2010 for entrepreneurs who make cross-border transactions, enter into force. In contrast to current quarter report, a monthly report of sales of deliveries within the EU is mandatory in the future. Also, the deadline is moved from the 10th on the 25th day of the month following the delivery. If deliveries in the EU do not exceed EUR 50,000 per quarter, the quarterly message is still permitted. A transitional period the quarterly message of revenues of maximum 100.000Euro until end 2011. employee participation the annual appropriation of employee participation is in height of 360 euros fiscal and Social security-free. This applies even if the employer expects of the donation on the wage claims of the employee.
The tax privilege of Deutsche Post falls postal services from the 1.Juli 2010. All universal postal service providers are as of this date of VAT exempt new sales tax exemption applies to letters up to 2000 g, packages of up to 10 kg, as well as for registered and insured items. Declining-balance depreciation for basic commodities and real estate within the EU or EEA countries may be chosen for all open tax bills retroactively depreciation. The maximum period of depreciation amounts to 50 years. Real estate, for a planning application was made before 2006 or for which a contract of sale was notarized notary up to December 31, 2005 fall into the scope of the regime. Charitable grants and donations to foundations since 2007 may be used also then retroactively if they are addressed to authorities within the EU and EEA Member States.
This applies to all Bodies, which would exempt from corporation tax in Germany. The tax-deductible amount is 20% of the total amount of grant up to a maximum height of 1 million euro. Pensions on the basis of requirements of the European Court of justice there is following adjustments of the Riester promotion: frontier and migrant workers gain access to the age pension allowance. Their tax liability does not matter here, it all counts alone the insurance on a pension insurance system in Germany. Self-use residential property in other EU and EEA can be promoted tax States within the framework of Riester contract, if it represents the primary residence or focal point of the allowance holder. There is no repayment obligation of the eligible due to a move in the EU or EEA countries more. Tax advisor Jurgen Dieter grainy available for other tax problems and issues with his comprehensive skills and expertise to the page. News Release: tax advisor Jurgen Dieter grainy o 4, 5 68161 Mannheim Tel. 0621 10069 fax. 0621 13358