Als Steuerbürger haben Sie nicht nur die Pflicht, Steuern zu zahlen, sondern auch das Recht, Steuern zu sparen. Dies aber ist "wegen der Schwierigkeit und Unübersichtlichkeit des Steuerrechts ohne fremde Hilfe häufig nicht ohne weiteres möglich" (so der Bundesfinanzhof im Urteil vom 20.9.1989, BStBl. 1990 II S. 20). Und deshalb sind Aufwendungen, die Ihnen für fremde Hilfe beim Steuern zahlen und beim Steuern sparen entstehen, steuerlich absetzbar. Seit 2006 gilt dies aber leider nicht mehr für private Steuerberatungskosten. 

 

1. Neuregelung ab 2006: Private Steuerberatungskosten nicht mehr absetzbar

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Statt Steuerberatung direkt zum Finanzamt

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2. Gerichtliche Klärung des Sonderausgabenabzugsverbots

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3. Wie Steuerberatungskosten steuerlich berücksichtigt werden

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Erstellung der Erklärung zur gesonderten und einheitlichen Feststellung

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Vereinfachungsregelung für gemischt veranlasste Steuerberatungskosten

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Nachteil beim Werbungskostenabzug von Steuerberatungskosten

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Steuerberatungskosten insgesamt durch Einkunftserzielung veranlasst

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4. Wie der Jahresbeitrag für Steuerrat24 steuerlich behandelt wird

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5. Wenn der Arbeitgeber Steuerberatungskosten übernimmt

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  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxx. Xxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xx Xxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.
  • Xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxx xx xxxxxxxx, xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxx Xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxx xx xxxxxx, xxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxx.
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6. Prozesskosten vor dem Finanzgericht

Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxx xxxxxxxxxx xxxxx. Xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx xxx XXXX X xxxxxx.

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XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx, xx Xxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxx xxxx xxx Xxxxxxxxx, xxxxxx xxxx xxxx xxxx xxxxx Xxxxx xxxx, xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx x xx xxx XXX x xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.

Kosten eines Steuerstrafverfahrens

Xxxxxxx Xxx xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, x X xxxxxxx.

Xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx: Xxxxx xxxxxxxxx xxxx x xx xxx XXX x xx Xxxxxxxxxxx xxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

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XXXXXXXXX: Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx. Xxx xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx. Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

7. Honorar für Statusfeststellungsverfahren in der Sozialversicherung

Xx xxxxxxx Xxxxxxx xxx xx xxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx XxxXxXxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx, xxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx XXX XXx.

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. "Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Xxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

8. Was alles Steuerberatungskosten sind

Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxx xxxxxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx Xxxxx xx Xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxxxx: Xx xxxx xxxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxx x.x. xxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxx xxx XxxxxxxXxxxxxxx.

Xxx Xxxxx xxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxx, xxxx "xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxx, xxx xx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxx xxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxx xxx. xxxxxxxxxx xxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Honorar für Steuerberater, Steuerbevollmächtigte u. Ä.

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Mitgliedsbeitrag für Lohnsteuerhilfeverein

Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx.

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Xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx

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Gebühren für die Teilnahme anSteuerkursen

Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxx xxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxx xxx Xxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx. Xx xxxxx xxxxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx.

Unfallkosten

Xxxxxxxx xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx "Xxxxxxx xxxxxx" xxx Xxxxxx xxxx xxxx xxx Xxxx xxxxxxxxxxx xxxx xxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XX Xxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxxx:
Xxxx Xxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxx, xx xxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxx Xxxxx xxxxxxxx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxx x.xxx XXX. Xx xx xxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxx xxxxx xxxxxxxxx xxx

Entgelt für Hilfeleistung durch Angehörige und andere Personen

Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, "xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxxxx xxxx" xXX Xxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxx, xxxx Xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx Xxx xxxxx Xxxxx x.

Fahrten zum Finanzamt

Xxxx Xxx xxx Xxxxxxxxx xxxxxx, xx xxxx Xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxx xxxxxxx Xxx, xxxx Xxx xxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxx xxxxxxxx

Xxxx xx xx XX xxxxxxx xxx Xxxxxxxxx xxxxxxxx "Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx." Xxxx xxxxxxx Xxx xxxxx xxxxxxxx, xxxx Xxx Xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxx xxxxxxx Xxx xxxx Xxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxxx xxx xxx XX Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx: "Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx xx xxxxx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxx" xXX Xxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

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Steuerfachliteratur

Xxx xxxxxx Xxxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx XxxXxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxxxx xxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxx xx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. "Xxxxxxxxxxxx xxx xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Online-Steuerratgeber Steuerrat24

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Steuer-Software

Xxxxxxxx xxxx XXxXxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx XxxxxxxXxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxxxxx Xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Anteiliger Beitrag zu einer Rechtsschutzversicherung mit Steuerrechtsschutz

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

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Kosten im Zusammenhang mit einer strafbefreienden Selbstanzeige

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Mitgliedsbeitrag an den Bund der Steuerzahler

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Aufwendungen für Rechtsberatung mit steuerlichem Aspekt

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Selbstkosten

Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxx xxxxxxxxx Xxx.

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Übernahme von Steuerberatungskosten für den geschiedenen Ehegatten

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Steuerberatungskosten des Erben für Steuerangelegenheiten des Erblassers

Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxx xx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx Xxx xxx Xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxx, x. X. xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xx XX xxx xxxxx Xxxxxxxxx, x. X. xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Aufwendungen für Gutachten für Zwecke der Erbschaftsteuer

Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx XX XxxxxxxxxxXxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

9. Steuerberatungskosten als Nachlassverbindlichkeiten absetzbar?

Xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xx xxxxxx xx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx:

  • Xxx xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XxxXxX xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxx xxxxx xxxxx xxx Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx.
  • Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx, xx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxx xxx Xxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxx xxxx Xxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx. Xxxx xxxxxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XxxXxXx.

a) Steuerschulden als Nachlassverbindlichkeiten bei Erbschaftsteuer abziehbar

Xxx xxx Xxxx xxxxxxx, xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx "xxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XxxXxXx. Xxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxx Xxx xxx xxx Xxxxx xxxxxxxxxx xxx xxx xxx xx xxxxxxxx xxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx Xxxxxxxx "xxx Xxxxxxxxx xxxxxxxxxx". Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xx xxx Xxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xx xxxxxxx Xxxxxx xxx xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx "xxxx xxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx.

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Xxxxxxxx xxx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxx xxxx xxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxx xx xxx Xxxxxx xxx Xxxxx xxx xxxx xxxxx xxx Xxxx xxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

10. Wann Hilfeleistung in Steuersachen erlaubt ist

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Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxxx xxxx Xxx xxxxxxxx Xxxxxx xxxxxxx:

Xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxx

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Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxxxx, xxxx xxx "xxxxxxxxxxxxxxxxx" xxxxxxxxxxxxx xxxx xxx x XxXxxXx. Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxx xxx, xxx Xxxxx xxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx x xxxx xxxxxxxxxx x Xxxxxxxxxxxxx xxx xxxxxxxxx xx.

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Meinung:

Xxxxx Xxxxx xxx xxxxxxxx x xxxxxxx xxxxxx x xxxxx xxxxxxxxx: Xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx Xxx xxx Xxx xxx Xxxxx xxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxxxx. Xxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxx, xxxx xxx "xxxxxxxxxxxxxxxxx" xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxx xxx, xxx Xxxxx xxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xx xxxxxxxxxxx, xxxx, xx xxxxxx Xxxx xxxxxxx xxxx xxxx xxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx x xxxx xxxxxxxxxx x Xxxxxxxxxxxxx xxx xxxxxxxxx xx.

Xxx xxxxxxx Xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxx, xxx xxxxx xxxxxx xxxxxxxxxxx Xxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx XXX Xxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx x!x xxxxxxx xxxxxxxx xxx xxxx Xxxx xxxxx Xxxxxxx xxx xxx Xxxx. Xxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx x.xxx Xxxx. Xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxx xx xxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxx

Xx xxxxx xxxxxxx Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxxxx xx xxxxx Xxxxx xx xxxx XXxXxxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxx x.xx. Xxxx xxxxx Xxxxx xxxxxxxxx xx xx Xxxx. Xxx Xxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xx. Xxx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXXxXX xxxx X.xxxxx.

Xxx xxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxx xx Xxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx Xx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxx, xx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxxxx xxxx, xx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx, xx xxxxxxxxxx xxxxx xxxx Xxxxxxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx ... xx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx

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