Interesting and consumer on the subject of training costs / costs of training in the income tax law, Munich GF – outpatient clinic Director of the wage tax help Association LBU e.V. Munich, Schwanthalerhohe keeps on Friday, 15.4 2011 at 14: 00 a lecture at the education fair of the IHK Munich. Subject of the lecture is training costs in the income tax law. You find the lecture room E226 following opportunity for individual questions on the subject. The issue of training costs in the income tax law affected scary many taxpayers because everyone eventually formed further in my professional life, counseling Director Tatjana Albert says. Therefore she has in their consulting practice often with taxpayers to do that months after the training often try to reconstruct, when what is incurred at cost and how they are to handle tax. Here the wage tax relief organization in advance would like to remedy this. The helpline Manager even reveals what points she would like to speak in her presentation: first is the theme personal or professional causes handled, then it goes to the categorization of the measure in special editions or advertising costs, anticipated operating expenses.
Is treated as a final point, what’s about approach capable and why do I need evidence? Also, I’m going a problem on the study. Just the study problem is an ongoing dispute issue between taxpayers or tax relief organization and tax office since 2007. Outpatient clinic director says, Albert: checks currently exactly the financial offices, is basically a domestic study room? If Yes, is this also the focal point of the entire professional and operational activity? Is so, an approach of the full costs as advertising costs is possible. This is for example the exclusive correspondence course so. The domestic work room is not the center of the entire professional or occupational activity, a deduction comes up to maximum of 1,250 eligible. But also the topic of learning community”has what it takes, white Counselling Manager Albert.
Here, usually a certificate of the various members of the learning community is required, otherwise the approach of advertising costs is denied. The certificate for learning communities to meet with in particular the following criteria: date, time and place of learning days, name and address of the members of the learning community and possible signature of all parties involved. The language courses are also often demand and hence: what training in languages can one assert in the income tax return? Language courses and language courses are advertising costs if they are professionally led. Here is questionable when they are professionally led? Also this is entered during the lecture. Also head of the outpatient clinic will enter Albert on the question, what you can bring to the approach, if the employer takes over a portion of the costs after the lecture you may ask head of the outpatient clinic.