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	<title>Fachanwalt in Steuer und Medizinrecht &#8211; Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </title>
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	<description>Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau &#124; Steuerbüro &#124; Steuerkanzlei </description>
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	<title>Fachanwalt in Steuer und Medizinrecht &#8211; Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </title>
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		<title>Haftung des Handwerkers für verdeckte Mängel früherer Bauleistungen &#8211; Grenzen der Prüfpflicht</title>
		<link>https://kanzlei-schueler.de/en/haftung-des-handwerkers-fuer-verdeckte-maengel-frueherer-bauleistungen-grenzen-der-pruefpflicht/</link>
		
		<dc:creator><![CDATA[adminLukas2026kanzlei]]></dc:creator>
		<pubDate>Wed, 18 Feb 2026 11:03:56 +0000</pubDate>
				<category><![CDATA[Allgemein]]></category>
		<guid ispermalink="false">https://demo.themexbd.com/wpt/devien/how-will-you-know-success-it-shows-up</guid>

					<description><![CDATA[<p>The plaintiffs commissioned a roofing company to replace wooden boards at the gable end (the side edge of the roof) of their house. The work was carried out professionally. Subsequently, however, rainwater appeared on the new gable end boards. The cause was not the work of the defendant company, but rather a faulty tile covering that already existed when the roof was constructed, due to […]</p>
<p>Der Beitrag <a href="https://kanzlei-schueler.de/en/haftung-des-handwerkers-fuer-verdeckte-maengel-frueherer-bauleistungen-grenzen-der-pruefpflicht/">Haftung des Handwerkers für verdeckte Mängel früherer Bauleistungen &#8211; Grenzen der Prüfpflicht</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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									<p>The plaintiffs commissioned a roofing company to replace wooden boards at the gable end (the side edge of the roof) of their house. The work was carried out professionally. Subsequently, however, rainwater appeared on the new gable end boards. The cause was not the work of the defendant company, but rather a defective tile covering already present when the roof was constructed, installed by a third-party contractor. The plaintiffs argued that the roofer should have recognized these defects and informed them. They therefore demanded a refund of the contract price of approximately €3,000.</p>
<p>The regional court clarified that a tradesman must, in principle, also inspect the preliminary work of third parties if their defects could impair the functionality of his own work. The contractor is not only obligated to provide a technically flawless individual service, but a fully functional project as a whole. However, liability presupposes that the pre-existing defect was recognizable with the exercise of professional diligence. According to an expert assessment, this was not the case here. From a professional perspective, the visible water stains indicated only a leak in the gable area, which the defendant had properly repaired. He was not required to detect any further leakage in the tile roof.</p>
<p>The lawsuit was therefore dismissed. The ruling clarifies the limits of tradespeople&#039;s duty to inspect and advise regarding preliminary work carried out by third parties. Liability exists only in the case of readily apparent defects.</p>
<p>The specialist news in the information center is provided to you by the editorial team for Tax &amp; Law at DATEV eG.</p>								</div>
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				</div><p>Der Beitrag <a href="https://kanzlei-schueler.de/en/haftung-des-handwerkers-fuer-verdeckte-maengel-frueherer-bauleistungen-grenzen-der-pruefpflicht/">Haftung des Handwerkers für verdeckte Mängel früherer Bauleistungen &#8211; Grenzen der Prüfpflicht</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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		<title>Resturlaub nach Todesfall: Urlaubsabgeltung für mehrere Jahre kann steuerlich begünstigt sein</title>
		<link>https://kanzlei-schueler.de/en/resturlaub-nach-todesfall-urlaubsabgeltung-fuer-mehrere-jahre-kann-steuerlich-beguenstigt-sein/</link>
		
		<dc:creator><![CDATA[adminLukas2026kanzlei]]></dc:creator>
		<pubDate>Tue, 17 Feb 2026 11:04:08 +0000</pubDate>
				<category><![CDATA[Allgemein]]></category>
		<guid ispermalink="false">https://demo.themexbd.com/wpt/devien/questions-business-must-able-to-answer</guid>

					<description><![CDATA[<p>If unused vacation days from several years are paid out to the heirs in a single payment after the death of an employee, this vacation pay can be taxed at a preferential rate under Section 34 of the German Income Tax Act (EStG). This was the ruling of the Munich Tax Court (Case No. 10 K 714/25). The plaintiffs, heirs of an employee who died in 2022, sought the application of the preferential tax rate under Section 34 […]</p>
<p>Der Beitrag <a href="https://kanzlei-schueler.de/en/resturlaub-nach-todesfall-urlaubsabgeltung-fuer-mehrere-jahre-kann-steuerlich-beguenstigt-sein/">Resturlaub nach Todesfall: Urlaubsabgeltung für mehrere Jahre kann steuerlich begünstigt sein</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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									<p>If unused vacation time from several years is paid out to the heirs in a single payment after the death of an employee, this vacation compensation can be tax-advantaged under Section 34 of the German Income Tax Act (EStG). This was the ruling of the Munich Tax Court (Case No. 10 K 714/25).</p>
<p>The plaintiffs, heirs of an employee who died in 2022, sought to apply the reduced tax rate under Section 34 of the German Income Tax Act (EStG) to a vacation pay payment made in 2022. The employer had paid out compensation for 71 unused vacation days from the years 2020 to 2022. The tax office treated the payment as regular wages and denied the reduced tax rate.</p>
<p>The Munich Tax Court classified the holiday pay as remuneration for several years of service within the meaning of Section 34 Paragraph 2 No. 4 of the German Income Tax Act (EStG). The decisive factor was that the payment covered several assessment periods and extended over more than twelve months. The fact that individual holiday entitlements arose on a calendar-year basis did not preclude the assumption of several years of service. The crucial factor was the concentrated receipt of the entitlements earned over several years within a single assessment period.</p>
<p>The court expressly distanced itself from the jurisprudence of the Hamburg Tax Court, according to which vacation pay does not regularly constitute remuneration for multi-year activities. Such a view, the judges of the Munich Tax Court argued, is incompatible with the jurisprudence of the Federal Fiscal Court regarding lump-sum payments of overtime pay. Moreover, the lump sum payment in this case is based on compelling labor law reasons: Vacation pay is inadmissible during the ongoing employment relationship and only arises upon its termination, in this case, the death of the employee (Section 7 Paragraph 4 of the Federal Vacation Act).</p>
<p>Vacation pay accrued over several years is subject to the reduced tax rate under Section 34 Paragraph 1 of the German Income Tax Act (EStG). The Munich Tax Court has granted leave to appeal due to a deviation from the case law of the Hamburg Tax Court and the lack of a definitive ruling from the Federal Fiscal Court. This decision reinforces the view that vacation entitlements accrued over several years can be tax-advantaged if paid out in a single lump sum.</p>
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<p>The specialist news in the information center is provided to you by the editorial team for Tax &amp; Law at DATEV eG.</p>
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				</div><p>Der Beitrag <a href="https://kanzlei-schueler.de/en/resturlaub-nach-todesfall-urlaubsabgeltung-fuer-mehrere-jahre-kann-steuerlich-beguenstigt-sein/">Resturlaub nach Todesfall: Urlaubsabgeltung für mehrere Jahre kann steuerlich begünstigt sein</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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		<title>Tierhalterhaftung bei Hunde­rauferei und Mitverschulden der Geschädigten</title>
		<link>https://kanzlei-schueler.de/en/tierhalterhaftung-bei-hunderauferei-und-mitverschulden-der-geschaedigten/</link>
		
		<dc:creator><![CDATA[adminLukas2026kanzlei]]></dc:creator>
		<pubDate>Mon, 16 Feb 2026 11:04:20 +0000</pubDate>
				<category><![CDATA[Allgemein]]></category>
		<guid ispermalink="false">https://demo.themexbd.com/wpt/devien/how-will-you-know-success-when-it-shows</guid>

					<description><![CDATA[<p>Kommt es zu einer Auseinandersetzung zwischen mehreren Hunden, bei der eine Hundehalterin beim Trennungsversuch verletzt wird, haftet laut Amtsgericht München die Halterin der beteiligten Hunde gemäß § 833 BGB aus Gefährdungshaftung auch dann, wenn sich der konkrete Verursachungsbeitrag der einzelnen Tiere nicht aufklären lässt. Bei der Haftungsabwägung kann eine erhöhte Tiergefahr insbesondere daraus folgen, dass eine [&#8230;]</p>
<p>Der Beitrag <a href="https://kanzlei-schueler.de/en/tierhalterhaftung-bei-hunderauferei-und-mitverschulden-der-geschaedigten/">Tierhalterhaftung bei Hunde­rauferei und Mitverschulden der Geschädigten</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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									<p>Kommt es zu einer Auseinandersetzung zwischen mehreren Hunden, bei der eine Hundehalterin beim Trennungsversuch verletzt wird, haftet laut Amtsgericht München die Halterin der beteiligten Hunde gemäß § 833 <span class="caps">German Civil Code</span> Liability arises from strict liability even if the specific contribution of each individual animal to the damage cannot be determined. In assessing liability, an increased risk posed by animals can arise, in particular, if one party is walking two large dogs simultaneously, whereas the mere fact that one dog is not on a leash does not increase the risk posed by the animals if the other dogs were also off-leash at the time of the incident (Case No. 223 C 5188/25).</p><p>The plaintiff, a resident of Munich, was in a park in Munich on April 20, 2024, with her Beauceron dog. The dog was off-leash. The defendant, also from Munich, was in the park at the same time, initially walking her two Rhodesian Ridgeback dogs on leashes. Before the dogs began fighting, the defendant, for reasons that remain unclear, also released her dogs&#039; leashes. The plaintiff attempted to separate the dogs. In doing so, she sustained injuries to her knee and the little finger of her right hand and had to cancel a booked vacation. She therefore demanded, among other things, reimbursement of cancellation costs amounting to €2,122 from the defendant, as well as reasonable compensation for pain and suffering. The plaintiff&#039;s dog was injured and required surgery. The defendant and her liability insurer pointed to the plaintiff&#039;s responsibility and refused to pay.</p><p>The Munich Local Court partially granted the claim and ordered the defendant to pay damages in the amount of €1,467.84 and pain and suffering compensation in the amount of €1,500. The court apportioned liability at one-third for the plaintiff and two-thirds for the defendant. The defendant was liable as the animal owner pursuant to Section 833. <span class="caps">German Civil Code</span> Regardless of whether the plaintiff was injured directly by her dog or by one of the defendant&#039;s dogs. § 833 <span class="caps">German Civil Code</span> This establishes strict liability, which applies even if the infringement of a legally protected interest is caused, at least in part, by the realization of specific or typical dangers inherent in the nature of the animal, or if there is even an indirect causal connection. Such an inherent danger of the animal materialized here, as it is undisputed that a scuffle took place between the parties&#039; dogs at the time in question. This constitutes an interaction between the animals, which acted upon each other in accordance with their animal nature, until the plaintiff was injured. However, it must also be noted that the plaintiff&#039;s dog was also involved in the altercation in which the plaintiff and her dog were injured, and that the plaintiff herself intervened in the scuffle. The actual contribution of the dogs involved to the causation is disputed and could not be further clarified even within the framework of the parties&#039; informal hearing. Therefore, considering all known circumstances, particularly the fact that the defendant owned two dogs involved in the altercation, the plaintiff&#039;s contributory negligence should be assessed at one-third. Since walking two large dogs simultaneously creates heightened pack dynamics, the specific animal-related danger posed by the defendant outweighs the plaintiff&#039;s. The danger posed by the plaintiff&#039;s dog was not increased by the fact that it was off-leash, because when the dogs ultimately clashed, the defendant&#039;s dogs were also off-leash, meaning the same dangers were present.</p><p>The specialist news in the information center is provided to you by the editorial team for Tax &amp; Law at DATEV eG.</p>								</div>
					</div>
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				</div><p>Der Beitrag <a href="https://kanzlei-schueler.de/en/tierhalterhaftung-bei-hunderauferei-und-mitverschulden-der-geschaedigten/">Tierhalterhaftung bei Hunde­rauferei und Mitverschulden der Geschädigten</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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		<title>Änderungen in den Formularen für die Umsatzsteuer-Voranmeldung und die Umsatzsteuer-Jahreserklärung 2026</title>
		<link>https://kanzlei-schueler.de/en/aenderungen-in-den-formularen-fuer-die-umsatzsteuer-voranmeldung-und-die-umsatzsteuer-jahreserklaerung-2026/</link>
		
		<dc:creator><![CDATA[adminLukas2026kanzlei]]></dc:creator>
		<pubDate>Sun, 15 Feb 2026 11:04:31 +0000</pubDate>
				<category><![CDATA[Allgemein]]></category>
		<guid ispermalink="false">https://demo.themexbd.com/wpt/devien/best-construction-tips-you-will-read-2021-year</guid>

					<description><![CDATA[<p>Since the law on the modernization and digitalization of the fight against undeclared work was passed very late on December 29, 2025, and it had already become apparent during the legislative process that some new regulations would also affect the preliminary VAT return, the publication of the forms for the preliminary VAT returns and the annual VAT return was delayed until December 29, 2025. The following changes in the […]</p>
<p>Der Beitrag <a href="https://kanzlei-schueler.de/en/aenderungen-in-den-formularen-fuer-die-umsatzsteuer-voranmeldung-und-die-umsatzsteuer-jahreserklaerung-2026/">Änderungen in den Formularen für die Umsatzsteuer-Voranmeldung und die Umsatzsteuer-Jahreserklärung 2026</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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									<p>Since the law on the modernization and digitalization of the fight against undeclared work was passed very late on December 29, 2025, and it had already become apparent during the legislative process that some new regulations would also affect the preliminary VAT return, the publication of the forms for the preliminary VAT returns and the annual VAT return was delayed until December 29, 2025. The following changes to the forms should be noted:</p>
<p>For goods stored up to January 1, 2026, and removed after December 31, 2025, there is a legal transitional provision under which the regulations for removal and the associated taxation remain in effect for a transitional period until and including December 31, 2029. The background to this is that certain items could be stored tax-free in a so-called VAT warehouse. Various services related to storage were also tax-exempt. The tax exemptions for the so-called VAT warehouse regulation expired on December 31, 2025, making a transitional provision necessary for goods stored up to that point but not yet removed.</p>
<p>The average rate for farmers and foresters, applicable to the respective assessment base, must be reduced by the rate for the flat-rate input tax amount that was in effect at the time of the transaction. The resulting percentage is then applied to the assessment base, and the result is recorded as the tax amount in the relevant key figures. The average rate applicable since January 1, 2025, and also valid for 2026, is 7.8 %.</p>
<p>Furthermore, there are now separate entry options for recording the basis of assessment and the value added tax for travel services and for sales that are subject to the margin scheme of Section 25a of the German VAT Act (including second-hand goods).</p>
<p>Also new is the option to register the basis of assessment for an intra-Community acquisition if the first purchaser owes this amount in the context of an intra-Community triangular transaction.</p>
<p>The remaining changes to the forms compared to those of the previous year serve to adjust the timing or are of an editorial or printing nature.</p>
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<p>The specialist news in the information center is provided to you by the editorial team for Tax &amp; Law at DATEV eG.</p>
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				</div><p>Der Beitrag <a href="https://kanzlei-schueler.de/en/aenderungen-in-den-formularen-fuer-die-umsatzsteuer-voranmeldung-und-die-umsatzsteuer-jahreserklaerung-2026/">Änderungen in den Formularen für die Umsatzsteuer-Voranmeldung und die Umsatzsteuer-Jahreserklärung 2026</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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		<title>Keine erhöhten Verwaltungsgebühren für Kostenbescheid nach Abschleppmaßnahme</title>
		<link>https://kanzlei-schueler.de/en/keine-erhoehten-verwaltungsgebuehren-fuer-kostenbescheid-nach-abschleppmassnahme/</link>
		
		<dc:creator><![CDATA[adminLukas2026kanzlei]]></dc:creator>
		<pubDate>Sat, 14 Feb 2026 11:04:42 +0000</pubDate>
				<category><![CDATA[Allgemein]]></category>
		<guid ispermalink="false">https://demo.themexbd.com/wpt/devien/how-will-you-know-success-when-it-shows-ups</guid>

					<description><![CDATA[<p>The city of Dortmund regularly announced in its hearing notices regarding towing measures that the standard administrative fee of €97 would increase due to &quot;additional expenses&quot; if a cost order were issued. In the case at hand, it subsequently set an administrative fee of €139. The plaintiff appealed this cost order. His vehicle had been towed in the city center in violation of the […]</p>
<p>Der Beitrag <a href="https://kanzlei-schueler.de/en/keine-erhoehten-verwaltungsgebuehren-fuer-kostenbescheid-nach-abschleppmassnahme/">Keine erhöhten Verwaltungsgebühren für Kostenbescheid nach Abschleppmaßnahme</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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									<p>The city of Dortmund regularly announces in its notification letters regarding towing measures that the standard administrative fee of €97 will increase due to &quot;additional expenses&quot; if a cost order is issued. In the case at hand, it subsequently set an administrative fee of €139. The plaintiff appealed this cost order. His vehicle had been parked in the city center in violation of the five-meter rule at an intersection and was subsequently towed.</p>
<p>The Gelsenkirchen Administrative Court ruled the fee increase unlawful. According to the North Rhine-Westphalia Fees Act, no separate fee may be charged for the cost decision itself. The administrative effort involved in issuing the cost assessment therefore does not justify an increase in the administrative fee. The court overturned the assessment insofar as the levied fee exceeded the minimum amount of the relevant standard fee (30 euros).</p>
<p>The lawsuit was unsuccessful. The towing was lawful due to the parking violation; in particular, there was a danger to pedestrians. The city was therefore entitled to charge the minimum administrative fee as well as the actual towing costs as expenses.</p>
<p>The verdict is not yet legally binding.</p>
<p>The city of Dortmund regularly announces in its notification letters regarding towing measures that the standard administrative fee of €97 will increase due to &quot;additional expenses&quot; if a cost order is issued. In the case at hand, it subsequently set an administrative fee of €139. The plaintiff appealed this cost order. His vehicle had been parked in the city center in violation of the five-meter rule at an intersection and was subsequently towed.</p>
<p>The Gelsenkirchen Administrative Court ruled the fee increase unlawful. According to the North Rhine-Westphalia Fees Act, no separate fee may be charged for the cost decision itself. The administrative effort involved in issuing the cost assessment therefore does not justify an increase in the administrative fee. The court overturned the assessment insofar as the levied fee exceeded the minimum amount of the relevant standard fee (30 euros).</p>
<p>The lawsuit was unsuccessful. The towing was lawful due to the parking violation; in particular, there was a danger to pedestrians. The city was therefore entitled to charge the minimum administrative fee as well as the actual towing costs as expenses.</p>
<p>The verdict is not yet legally binding.</p>
<p>The specialist news in the information center is provided to you by the editorial team for Tax &amp; Law at DATEV eG.</p>								</div>
					</div>
				</div>
				</div><p>Der Beitrag <a href="https://kanzlei-schueler.de/en/keine-erhoehten-verwaltungsgebuehren-fuer-kostenbescheid-nach-abschleppmassnahme/">Keine erhöhten Verwaltungsgebühren für Kostenbescheid nach Abschleppmaßnahme</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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		<title>Ort der Geschäftsleitung bei ausländischer Ärzte-Kapitalgesellschaft</title>
		<link>https://kanzlei-schueler.de/en/ort-der-geschaeftsleitung-bei-auslaendischer-aerzte-kapitalgesellschaft/</link>
		
		<dc:creator><![CDATA[adminLukas2026kanzlei]]></dc:creator>
		<pubDate>Fri, 13 Feb 2026 11:04:52 +0000</pubDate>
				<category><![CDATA[Allgemein]]></category>
		<guid ispermalink="false">https://demo.themexbd.com/wpt/devien/business-contents-insurance-policy-will-cover</guid>

					<description><![CDATA[<p>The place of management of a foreign limited liability company is where the sole managing director actually carries out the relevant day-to-day management activities. This was the ruling of the Lower Saxony Tax Court (Case No. 10 K 39/23). The plaintiff is a Hungarian limited liability company (Kft.) founded in 2014. The sole shareholder and managing director was Dr. P, residing in Hungary. The company&#039;s purpose was to operate a medical practice. The company had its own practice premises […]</p>
<p>Der Beitrag <a href="https://kanzlei-schueler.de/en/ort-der-geschaeftsleitung-bei-auslaendischer-aerzte-kapitalgesellschaft/">Ort der Geschäftsleitung bei ausländischer Ärzte-Kapitalgesellschaft</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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									<p>The place of management of a foreign corporation is where the sole managing director actually carries out the relevant day-to-day management activities. This was the ruling of the Lower Saxony Tax Court (Case No. 10 K 39/23).</p>
<p>The plaintiff is a Hungarian limited liability company (Kft.) founded in 2014. Its sole shareholder and managing director was Dr. P, a resident of Hungary. The company&#039;s purpose was to operate a medical practice. It did not have its own practice premises. Between 2015 and 2018, the plaintiff provided numerous on-call and standby medical services, as well as individual expert opinions, within Germany. These assignments were brokered through the online portal of the Association of Statutory Health Insurance Physicians of Lower Saxony. Dr. P personally provided the services in Germany. During these assignments, he used a long-term rented apartment as his residence. The plaintiff handled the billing for each individual assignment. The invoices included the plaintiff&#039;s German address, a German mobile phone number, and a German bank account. An average of approximately 19 payments were received monthly in the German account. The plaintiff did not conduct any operational activities in Hungary. No tax returns were filed in Germany. Following an external audit, the tax office assumed unlimited corporate income tax liability pursuant to Section 1 Paragraph 1 No. 1 of the German Corporate Income Tax Act (KStG), since the place of management was located in Germany. The plaintiff disputed this and referred to its Hungarian registered office and preparatory activities in Hungary.</p>
<p>The lawsuit was unsuccessful. According to Section 1 Paragraph 1 No. 1 of the German Corporation Tax Act (KStG), corporations are subject to unlimited tax liability if they have their place of management or registered office in Germany. The Hungarian Kft (limited liability company) is comparable to a German GmbH (limited liability company) in this context. The place of management is primarily determined by the center of the company&#039;s overall management, i.e., the location where the measures essential for day-to-day business operations are taken (Section 10 of the German Fiscal Code (AO)). The decisive factor is the actual circumstances. The Lower Saxony Tax Court found that the plaintiff worked exclusively for domestic clients. The organizationally and economically significant activities – service provision, invoicing, customer contact, and payment processing – took place in Germany. Invoices were prepared promptly after the services were rendered at the plaintiff&#039;s residence. The number of incoming payments indicated a substantial presence in Germany. The court found the plaintiff&#039;s general statements regarding short stays to be implausible. Preparatory online research in Hungary and the plaintiff&#039;s wife&#039;s employment as an employee were deemed irrelevant to the relevant decision-making process. A separate business establishment is not required for the place of management; the managing director&#039;s residence can also serve as the place of management. Due to insufficient cooperation, the court was permitted to assume the most probable facts. According to these facts, the center of overall business management was located at the residence. The plaintiff was therefore subject to unlimited corporate income tax liability. Even after the <span class="caps">DBA</span>Hungary was Germany&#039;s state of residence (Art. 4 para. 1, para. 3). <span class="caps">DBA</span>-Hungary). The place of effective management was domestic. Profits were taxed according to Article 7. <span class="caps">DBA</span>-To tax Hungary in Germany.</p>
<p>The specialist news in the information center is provided to you by the editorial team for Tax &amp; Law at DATEV eG.</p>								</div>
					</div>
				</div>
				</div><p>Der Beitrag <a href="https://kanzlei-schueler.de/en/ort-der-geschaeftsleitung-bei-auslaendischer-aerzte-kapitalgesellschaft/">Ort der Geschäftsleitung bei ausländischer Ärzte-Kapitalgesellschaft</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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		<title>Erstattungszinsen für Gewerbesteuer sind steuerpflichtige Betriebseinnahmen</title>
		<link>https://kanzlei-schueler.de/en/erstattungszinsen-fuer-gewerbesteuer-sind-steuerpflichtige-betriebseinnahmen/</link>
		
		<dc:creator><![CDATA[adminLukas2026kanzlei]]></dc:creator>
		<pubDate>Thu, 12 Feb 2026 11:05:05 +0000</pubDate>
				<category><![CDATA[Allgemein]]></category>
		<guid ispermalink="false">https://demo.themexbd.com/wpt/devien/what-is-business-contents-make-insurance</guid>

					<description><![CDATA[<p>According to the Federal Fiscal Court, interest payments under Section 233a of the German Fiscal Code (AO) resulting from the refund of overpaid trade tax constitute business-related income and must be included in the calculation of taxable profit. The provision in Section 4 Paragraph 5b of the German Income Tax Act (EStG), which excludes the deduction of trade tax as a business expense, does not preclude such inclusion (Case No. IV R 16/23). […]</p>
<p>Der Beitrag <a href="https://kanzlei-schueler.de/en/erstattungszinsen-fuer-gewerbesteuer-sind-steuerpflichtige-betriebseinnahmen/">Erstattungszinsen für Gewerbesteuer sind steuerpflichtige Betriebseinnahmen</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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<p>According to the Federal Fiscal Court, interest payments under Section 233a of the German Fiscal Code (AO) resulting from the refund of overpaid trade tax constitute business-related income and must be included in the calculation of taxable profit. The provision in Section 4 Paragraph 5b of the German Income Tax Act (EStG), which excludes the deduction of trade tax as a business expense, does not preclude such inclusion (Case No. IV R 16/23).</p>
<p>The plaintiff, a general partnership (GbR) engaged in management consulting and insolvency administration, included interest on refunded trade tax in its profit calculations for the assessment periods 2013 to 2015 and then deducted it off-balance-sheet, citing Section 4 Paragraph 5b of the German Income Tax Act (EStG). Following external audits, the tax office increased the assessed profits by this interest income and issued amended profit assessment and trade tax assessment notices. The Tax Court dismissed the action. In its appeal, the plaintiff argued that the non-deductibility rule of Section 4 Paragraph 5b EStG classifies trade tax and related ancillary charges as non-taxable, and therefore, interest on refunds should also be tax-exempt.</p>
<p>The Federal Fiscal Court counters that interest on refunds is business-related because it compensates for lost interest income resulting from the temporary withdrawal of business funds in connection with trade tax. According to the legally relevant definition, business income includes all cash inflows attributable to the business. Interest income is therefore included. According to the Federal Fiscal Court&#039;s jurisprudence, Section 4 Paragraph 5b of the Income Tax Act (EStG) effectively prohibits the deduction of trade tax paid and related ancillary charges, but does not alter the business-related nature of these payments. Furthermore, the legislative history and subsequent clarifying regulations for capital income demonstrate that the legislator did not intend to exclude interest on refunds, but rather to subject them to the general principles of taxation. The different treatment of interest on arrears (non-deductible) and interest on refunds (taxable) is justified both systematically and constitutionally: interest on refunds compensates for lost interest income and is comparable to interest that is taxable in typical capital situations. An exemption would lead to unjustified advantages and contradict the principle of equality. Against this background, the Federal Fiscal Court dismissed the appeal as unfounded. The disputed interest on the refunds must be recorded as business income, and the contested assessments remain valid to this extent.</p>
<p>The specialist news in the information center is provided to you by the editorial team for Tax &amp; Law at DATEV eG.</p>
<p> </p>
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				</div>
				</div><p>Der Beitrag <a href="https://kanzlei-schueler.de/en/erstattungszinsen-fuer-gewerbesteuer-sind-steuerpflichtige-betriebseinnahmen/">Erstattungszinsen für Gewerbesteuer sind steuerpflichtige Betriebseinnahmen</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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		<title>Riskante Anlagestrategien: Kündigung des Direktors des Versorgungswerks der Zahnärztekammer Berlin wirksam</title>
		<link>https://kanzlei-schueler.de/en/riskante-anlagestrategien-kuendigung-des-direktors-des-versorgungswerks-der-zahnaerztekammer-berlin-wirksam/</link>
		
		<dc:creator><![CDATA[adminLukas2026kanzlei]]></dc:creator>
		<pubDate>Wed, 11 Feb 2026 11:05:29 +0000</pubDate>
				<category><![CDATA[Allgemein]]></category>
		<guid ispermalink="false">https://demo.themexbd.com/wpt/devien/tools-and-equipment-as-a-result-of-a-fire-flood</guid>

					<description><![CDATA[<p>The Berlin Labor Court ruled that the summary dismissal of the director of the Berlin Dental Association&#039;s pension fund was invalid, but the ordinary dismissal was valid (Case No. 21 Ca 13264/25). The summary dismissal was formally invalid because the employer had not issued it within the required two-week period. The ordinary dismissal, however, was valid. The plaintiff had resigned from his position as […]</p>
<p>Der Beitrag <a href="https://kanzlei-schueler.de/en/riskante-anlagestrategien-kuendigung-des-direktors-des-versorgungswerks-der-zahnaerztekammer-berlin-wirksam/">Riskante Anlagestrategien: Kündigung des Direktors des Versorgungswerks der Zahnärztekammer Berlin wirksam</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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									<p>The Berlin Labour Court ruled that the dismissal without notice of the director of the pension fund of the Berlin Chamber of Dentists was invalid, but the ordinary dismissal was valid (Case No. 21 Ca 13264/25).</p>
<p>The extraordinary termination was formally invalid because the employer did not issue it within the relevant two-week period. The ordinary termination, however, was valid. The plaintiff abused his position as director and on the management boards of numerous affiliated companies. He knowingly placed himself in a conflict of interest by holding this dual position, whereupon he defrauded the pension fund of the dental association (<span>VZB</span>) failed to point this out, even though he was obliged to do so.</p>
<p>The director had been employed since 2000 and advised the pension fund on investments for the retirement benefits of dentists. Simultaneously, he held management positions in many of the companies in which the pension fund had invested. In 2025, auditors determined that these investments were likely worth far less than anticipated. A potential pension shortfall of approximately €1 billion is feared, due in part to risky investment strategies.</p><span style="color: rgb(90, 90, 90); font-family: &quot;Open Sans&quot;, sans-serif; font-size: 10.8333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">The specialist news in the information center is provided to you by the editorial team for Tax &amp; Law at DATEV eG.</span>								</div>
					</div>
				</div>
				</div><p>Der Beitrag <a href="https://kanzlei-schueler.de/en/riskante-anlagestrategien-kuendigung-des-direktors-des-versorgungswerks-der-zahnaerztekammer-berlin-wirksam/">Riskante Anlagestrategien: Kündigung des Direktors des Versorgungswerks der Zahnärztekammer Berlin wirksam</a> erschien zuerst auf <a href="https://kanzlei-schueler.de/en">Fachanwalt in Steuer und Medizinrecht - Verena Schüler in Groß-Gerau | Steuerbüro | Steuerkanzlei </a>.</p>
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