Tax-News | Business-News - Tax Consultant, Auditor, Business Consultant

Vermietung: Was ist die Basis für die steuerliche Abschreibung?

Vermietet man eine Wohnung oder ein Gebäude aus dem Privatvermögen, so ist für diese Einkünfte aus Vermietung und Verpachtung in der Regel Einkommensteuer zu bezahlen. Steuermindernd wirkt dabei die Abschreibung des Gebäudes, die auf Basis der Anschaffungs- oder Herstellungskosten berechnet wird. Im Folgenden finden Sie eine Übersicht zu den wichtigsten Bestimmungen, welche als Basis für die Berechnung der Abschreibung heranzuziehen ist: Leer publicación

Personalverrechnung: All-in-Vereinbarungen – Kostspielige Fallen vermeiden und „Deckungsrechnung“ durchführen!

Bereits 40% der Arbeitnehmer in Österreich haben Dienstverträge mit All-in-Vereinbarungen abgeschlossen. Werden diese fair gelebt, bringen sie mehr Flexibilität für Arbeitnehmer und Arbeitgeber und auch weniger Verwaltungsaufwand durch ansonsten notwendige detaillierte Mehr- und Überstundenabrechnungen mit sich. Für Arbeitnehmer bedeutet eine All-in-Vereinbarung meist auch ein höheres Entgelt als bei der Einzelabrechnung von Mehr- und Überstunden. Und zwar dann, wenn die tatsächlich über das Grundgehalt hinaus erbrachten Leistungen das All-In-Entgelt nicht erreichen. Allerdings ist für Arbeitgeber wichtig, dass All-in-Vereinbarungen richtig abgeschlossen und gelebt werden und die jährlich erforderliche „Deckungsrechnung“ im Rahmen der Personalverrechnung sorgsam durchgeführt wird. Ansonsten drohen hohe Verwaltungsstrafen (LSD-BG) und Nachzahlungen. Was müssen Arbeitgeber nun konkret beachten? Leer publicación

BREXIT - Austrian limited liability company as an alternative to the British Limited (Ltd)

LBG Austria - Summary: The United Kingdom of Great Britain and Northern Ireland is expected to leave the European Union on March 29th 2019. In recent years, many limited companies have been incorporated under English law and registered in the English commercial register, which have been operating in Austria from the very beginning and are also headquartered here. This was often due to the admissibility of a foundation without minimum capital and the unbureaucratic construction. In the context of the announced Brexit, panic is inappropriate because the Austrian legislator is preparing a limited grace period until the end of 2020. Nevertheless, it makes sense to think about legal form alternatives, for example, an Austrian (start-up-privileged) limited liability company and thus avoid imponderables. But also for all companies in Great Britain, which aim a company seat in the European Union in the future, a limited liability company with seat in Austria is a good option.

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.

February 1, 2019 Leer publicación

Meldefristen 28.2.2019 beachten: Freie Dienstnehmer, Vortragende, Auslandszahlungen, Schwerarbeit!

Unternehmer haben Meldeverpflichtungen im Zusammenhang mit der Vergütung von Leistungen bestimmter Gruppen von Selbstständigen (z.B. Vortragende, Aufsichtsratsmitglieder oder Versicherungsvertreter), der Zahlung für bestimmte Leistungen ins Ausland und der Verrichtung von Schwerarbeitstätigkeiten zu beachten. Die Meldefrist für Leistungen im Jahr 2018 läuft am 28.2.2019 aus. Leer publicación

Haften Auftraggeber bei der Weitergabe von Bauleistungen für SV-Beiträge und Lohnabgaben?

Auftraggebende Unternehmen in der Baubranche trifft eine besondere Haftung bei der Weitergabe von Bauleistungen für Sozialversicherungsbeiträge und Lohnabgaben ihrer Subunternehmer. Dazu hier eine Übersicht der wesentlichsten Bestimmungen: Leer publicación

Wie lange ist die Nutzungsdauer von Rebanlagen?

Rebanlagen eines Weinbaubetriebes sind als selbständige Wirtschaftsgüter mit den Anschaffungskosten (oder Herstellungskosten) abzüglich der Abschreibung für Abnutzung zu bewerten. In der letzten Änderung der Einkommensteuerrichtlinien vertritt nun das BMF die Rechtsauffassung, dass Rebanlagen eine Nutzungsdauer von zumindest 25 Jahren haben. Bei Rebanlagen, die vor dem Wirtschaftsjahr 2019 ausgesetzt wurden, kann noch eine kürzere Nutzungsdauer von mindestens 20 Jahren angesetzt werden. Leer publicación

Federal Ministry | Republic of Austria: Information on Brexit scenarios and the tax implications of an "unregulated" Brexit

LBG Austria - Summary: The Federal Ministry has published an overview of the possible scenarios for the UK's exit from the EU following the rejection of the withdrawal agreement by the British Parliament on January 15th 2019. This may be a regular EU exit ("deal"), the extension of the negotiation phase and withdrawal of the withdrawal application or an unregulated EU exit ("no deal").

In the event of a "disorderly" Brexit at the end of March 2019 (ie, no exit agreement and no "transitional phase"), the United Kingdom should be treated as a third country with immediate effect, with corresponding tax consequences for income tax, value added tax and private individuals.

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.

January 18, 2019 Leer publicación

Precautionary tax check: tax audit, financial criminal law, payroll accounting - minefields in practice

LBG Austria - Summary: Each (!) tax audit report is subsequently also assessed by the Financial Criminal Authority with regard to criminal-law-relevant facts. The confidence to achieve a useful "negotiation result" in the course of the tax audit or the enjoyment of an already achieved "good" result can therefore be too early.

Anyone who wants to be on the safe side as a manager, board member, entrepreneur or commercial manager should at least follow those key word-like practice recommendations: Was a duty to report, disclosure or truth violated or caused a tax reduction? Are there any possibilities for restructuring, such as a self-disclosure, the withdrawal from the trial or the use of a reduction surcharge (§ 30a FinStrG) depending on the amount of the tax reduction? In case of potential wage tax offenses also the effects on social security contributions, non-wage labour costs and risks from wage and social dumping have to be taken into account.

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.

January 18, 2019 Leer publicación

Risk Check: Economic Relations between close relatives or affiliates

LBG Austria - Summary: Especially in family businesses there is the need for close cooperation accompanied by a variety of service relationships, just as within corporate groups. But what seems necessary and reasonable in the daily work to quickly meet customer wishes, can lead to fatal tax and social security arrears in the hardly permeable thicket of tax and social security law and in the family circle at most to jeopardize pension or social benefits for co-working family members. In the business association, risks arise from inappropriate transfer prices. Related tax audits are becoming stricter than ever.

It therefore absolutely makes sense to take a critical and careful look at all economic and legal relationships in the family circle or companies connected to one another through timely participation, to create order and to set the right course in time.

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.

January 18, 2019 Leer publicación

Fit for talking to banks: documents, creditworthiness, balance sheet, conditions

LBG Austria - Summary: The professional cooperation with financiers on the basis of reliable, realistic numbers proves itself. The timely and careful preparation of documents is important for the purpose of determining one's own position and for the orderly communication of the company's economic and financial situation. It must always be considered: entrepreneurs, managing directors, board members, shareholders, commercial managers are personally responsible for the accuracy of their oral and written information about the current or future situation of the company – furthermore they are also liable for not holding back information that might be disadvantageous for credit lending decisions.

In any case, the following documents should be available: annual financial statement of the last financial year including the comparison with the previous year. Current "balance sheet" or "short-term profit-and-loss accounts", which are separated in terms of time and content, whereby the assets, liabilities, income and expense accounts should be structured in the same way as the annual financial statements, including amounts and percentages and pressure from the previous year (depending on the industry including seasonal comparison); a monthly target / actual comparison of the current year completes a current economic overview. Additionally, an overview of the annual performance planning (budget), the annual financial plan and, if necessary, an investment calculation.

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.

January 18, 2019 Leer publicación