Hier erfahren Sie in kompakter Weise, welche Änderungen und Neuregelungen in den Bereichen Steuern und Sozialversicherung im Jahre 2018 zu beachten sind. Teil 7 betrifft die Änderungen für Gewerbetreibende und Freiberufler.

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7. Das betrifft Selbstständige

Selbstständige: Keine Freigrenze mehr für Verzicht der Anlage EÜR

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Geringwertige Wirtschaftsgüter: Erhöhung der Sofortabschreibung

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Arbeitsmittel: Computerprogramme bis 800 Euro sofort absetzbar

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Betriebs-Pkw: Steuervergünstigung für Elektrofahrzeuge

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Insolvenzgeldumlage: Weitere Senkung der Umlage U3

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Geschenke: Keine Abzugsbeschränkung aufgrund übernommener Pauschsteuer

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Investitionsabzugsbetrag: Änderung bei Rückgängigmachung in der Anlage EÜR

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Vorsorge: Absenkung des Höchstbetrages für Selbstständige

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Rürup-Rente: Beiträge im Jahre 2017 mit höherem Betrag absetzbar

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Rürup-Rente: Wie hoch ist der maximal abzugsfähige Einmalbeitrag?

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