Neuigkeiten aus dem Steuerrecht

News

Klienten-Info - Aktuell

Beiträge 1 bis 4 von 4

11

23

Maßnahmen vor Jahresende 2023 - Für Unternehmer

Maßnahmen vor Jahresende 2023 - Für Unternehmer

Trotz oder gerade wegen der weiterhin turbulenten Zeiten sollte der näher rückende Jahreswechsel auch dieses Mal wieder zum Anlass für einen Steuer-Check genommen werden. Denn es finden sich regelmäßig Möglichkeiten, durch gezielte Maßnahmen legal Steuern zu...

Maßnahmen vor Jahresende 2023 - Für Arbeitgeber

Lohnsteuer- und beitragsfreie Zuwendungen an Dienstnehmer (pro Dienstnehmer p.a.) Betriebsveranstaltungen (z.B. Weihnachtsfeier) 365 €; Sachzuwendungen (z.B. Weihnachtsgeschenk) 186 €; Klimaticket: Seit 1.7.2022 ist die gänzliche oder...

11

23

Maßnahmen vor Jahresende 2023 - Für Arbeitgeber

11

23

Maßnahmen vor Jahresende 2023 - Für Arbeitnehmer

Maßnahmen vor Jahresende 2023 - Für Arbeitnehmer

Werbungskosten noch vor Jahresende bezahlen Ausgaben, die in unmittelbarem Zusammenhang mit der nichtselbständigen Tätigkeit stehen, müssen noch vor dem 31.12.23 entrichtet werden, damit sie 2023 von der Steuer abgesetzt werden können. Oftmals handelt es sich dabei um...

Maßnahmen vor Jahresende 2023 - Für alle Steuerpflichtigen

Sonderausgaben ohne Höchstbetrag und Kirchenbeitrag Folgende Sonderausgaben sind ohne Höchstbetrag unbeschränkt abzugsfähig: Nachkauf von Pensionsversicherungszeiten, Beiträge zur freiwilligen Weiterversicherung in der Pensionsversicherung,...

11

23

Maßnahmen vor Jahresende 2023 - Für alle Steuerpflichtigen

Kurztext ausblenden

img.wp-smiley,img.emoji{display:inline !important;border:none !important;box-shadow:none !important;height:1em !important;width:1em !important;margin:0 .07em !important;vertical-align:-.1em !important;background:none !important;padding:0 !important;}#rs-demo-id{}.recentcomments a{display:inline !important;padding:0 !important;margin:0 !important;}.alpha-link-text{background-color:rgba(255,255,255,.45);padding:20px;}.alpha-link-text a{color:#222;}dl,ol{margin-left:0px;}.w-text-block ul > li{padding-left:25px;}.w-text-block ul > li:before{margin-left:-25px;margin-right:15px;}#alpha-middle-button-row{text-align:center;}.alpha-right-align-button{float:right;}#header-logo img{-webkit-transition:none !important;transition:none !important;}@media only screen and (min-width: 1200px){.center-nav .top-menu > li > a{font-size:16px;color:#4f4f4f !important;}.dropdown-nav ul ul li > a{font-size:16px;color:#4f4f4f !important;}}body.page-id-6757 .title-background .bg-image{background-position:center top;}h4{font-size:18px;}.mobile-nav.sticky-nav #header-logo img{height:65px;}.sticky-nav #header-logo img{margin-top:0px;margin-left:-17px;top:0px !important;left:0px !important;}.w-heading.heading-7 .heading-title:before,.w-heading.heading-7 .heading-title:after{width:0px !important;}.w-heading.heading-4:before{background:#fff !important;}@media only screen and (min-width: 768px){.w-heading:not(.heading-6):not(.heading-7) .heading-title{font-size:38px !important;line-height:45px;}}@media only screen and (min-width: 1080px){body:not(.no-header) .main-content.header-space{padding-top:61px;}}#top-nav .top-menu > li > a,#full-nav,#top-nav .top-menu > li > a,#full-nav,.dropdown-nav ul ul li > a{font-family:Lato,Arial,Helvetica,sans-serif !important;}@media only screen and (min-width: 1400px){}.mobile-nav #header-logo .dark-logo,.mobile-nav #header-logo .light-logo{max-height:90px !important;height:90px !important;top:22px !important;left:0;}.w-heading.heading-6 .subheading,.w-heading.heading-7 .subheading,.w-heading:not(.heading-1):not(.heading-6):not(.heading-7) .subheading{font-weight:bold;}.w-link-button.w-with-icon:not(.none) .w-button-text{display:inline;}.w-icon-block{background:#ee8e14 !important;border:2px solid #ee8e14 !important;}.w-icon-block .w-border{border:2px solid #ee8e14 !important;}.alpha-service-title h2 a{color:#555;}.w-toggle > h4{font-family:"Roboto Slab",Arial,Helvetica,sans-serif !important;color:#ee8e14 !important;padding:10px 0;}.w-toggle > div > p{padding-top:10px;}@media only screen and (min-width: 768px){.alpha-h3 h3{font-size:46px !important;line-height:46px !important;}}.w-button,.w-link-button,.w-ghost-button,a.button,input[type="submit"],input[type="button"],input[type="reset"]{font-family:Lato,Arial,Helvetica,sans-serif !important;}.w-heading.heading-7 .heading-title:before,.w-heading.heading-7 .heading-title:after{background-color:#ee8e14 !important;}@media only screen and (min-width: 992px){.w-heading.heading-4:before{height:254px !important;}}.gform_wrapper .gform_footer{text-align:center;}@media only screen and (min-width: 641px){.gform_wrapper textarea.medium{height:168px;width:100%;}#field_1_1,#field_1_2,#field_1_3,#field_3_5,#field_3_7,#field_3_8{float:left;}}.footer-v2,.footer-v3{padding:45px 0;}input.button{padding:9px 20px;font-size:15px !important;}#footer-content .gform_wrapper li.gfield.gfield_error.gfield_contains_required div.gfield_description{margin-bottom:-51px;}.gform_wrapper li.gfield_error input:not([type=radio]):not([type=checkbox]):not([type=submit]):not([type=button]):not([type=image]):not([type=file]),.gform_wrapper li.gfield_error textarea{border:1px solid #ee8e14 !important;}.gform_wrapper .gform_footer input[type=submit]:hover{border-color:#ee8e14;background:#ee8e14;color:#fff;}.cc_container .cc_message{font-family:"Roboto Slab",Arial,Helvetica,sans-serif !important;font-size:12px !important;line-height:normal !important;margin-bottom:5px !important;}.cc_container .cc_btn{color:#fff !important;background-color:#ee8e14 !important;font-family:"Roboto Slab",Arial,Helvetica,sans-serif !important;margin-top:7px;border-radius:0px !important;}.cc_container a,.cc_container a:visited{color:#ee8e14 !important;font-size:12px !important;}.cc_container{padding:0px 30px 0px !important;}@media only screen and (min-width: 641px){#gform_wrapper_2 .gform_footer{text-align:right !important;margin-top:-56px;margin-left:15px;}}#responsive-menu-container #responsive-menu li.responsive-menu-item .responsive-menu-item-link{font-size:14px !important;text-transform:uppercase;font-weight:700;}#responsive-menu-container #responsive-menu-wrapper{padding-top:10px;}#responsive-menu-additional-content ul li{list-style:none;}#slider-6-layer-23 img:hover{animation:shake .5s;animation-iteration-count:infinite;}@keyframes shake{0%{transform:translate(1px,1px) rotate(0deg);}10%{transform:translate(-1px,-2px) rotate(-1deg);}20%{transform:translate(-3px,0px) rotate(1deg);}30%{transform:translate(3px,2px) rotate(0deg);}40%{transform:translate(1px,-1px) rotate(1deg);}50%{transform:translate(-1px,2px) rotate(-1deg);}60%{transform:translate(-3px,1px) rotate(0deg);}70%{transform:translate(3px,1px) rotate(-1deg);}80%{transform:translate(-1px,-1px) rotate(1deg);}90%{transform:translate(1px,2px) rotate(0deg);}100%{transform:translate(1px,-2px) rotate(-1deg);}}.scene{width:180px;height:180px;margin:36px 180px;perspective:180px;}.cube{width:100%;height:100%;position:relative;animation:spinning 8s infinite ease-in-out;transform-style:preserve-3d;}.cube2{animation:spinning2 8s infinite ease-in-out;}.cube:hover{animation-play-state:paused;}@keyframes spinning{0%{transform:translateZ(-5em) rotateY(0deg);}100%{transform:translateZ(-5em) rotateY(360deg);}}@keyframes spinning2{0%{transform:translateZ(-5em) rotateY(0deg);}25%{transform:translateZ(-5em) rotateY(0deg);}100%{transform:translateZ(-5em) rotateY(360deg);}}.face{width:100%;height:100%;position:absolute;border:0px solid #333;background-color:rgba(3,121,255,.5);color:#fff;line-height:180px;text-align:center;}.front{transform:rotateY(0deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/optimized/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/10/all-ink-grundungsberatung.jpg");background-size:cover;}.right{transform:rotateY(90deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/optimized/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/10/all-ink-grundungsberatung.jpg");background-size:cover;}.right.nitro-lazy{background-image:none !important;}.left{transform:rotateY(-90deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/optimized/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/10/all-ink-grundungsberatung.jpg");background-size:cover;}.left.nitro-lazy{background-image:none !important;}.back{transform:rotateY(180deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/optimized/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/10/all-ink-grundungsberatung.jpg");background-size:cover;}.back.nitro-lazy{background-image:none !important;}.top{transform:rotateX(90deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/optimized/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/10/all-ink-grundungsberatung.jpg");background-size:cover;}.top.nitro-lazy{background-image:none !important;}.bottom{transform:rotateX(-90deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/optimized/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/10/all-ink-grundungsberatung.jpg");background-size:cover;}.bottom.nitro-lazy{background-image:none !important;}.front2{transform:rotateY(0deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/source/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/09/sliderbutton2019_blau.png");background-size:cover;}.front2.nitro-lazy{background-image:none !important;}.right2{transform:rotateY(90deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/source/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/09/sliderbutton2019_blau.png");background-size:cover;}.right2.nitro-lazy{background-image:none !important;}.left2{transform:rotateY(-90deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/source/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/09/sliderbutton2019_blau.png");background-size:cover;}.left2.nitro-lazy{background-image:none !important;}.back2{transform:rotateY(180deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/source/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/09/sliderbutton2019_blau.png");background-size:cover;}.back2.nitro-lazy{background-image:none !important;}.top2{transform:rotateX(90deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/source/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/09/sliderbutton2019_blau.png");background-size:cover;}.top2.nitro-lazy{background-image:none !important;}.bottom2{transform:rotateX(-90deg) translateZ(90px);background-image:url("https://cdn-ijcel.nitrocdn.com/sNQxUBacyRhpPVnyGfTEtyJgWsAmwZTI/assets/images/source/rev-21ff06d/www.alpha-consult.at/mediathek/uploads/2019/09/sliderbutton2019_blau.png");background-size:cover;}.bottom2.nitro-lazy{background-image:none !important;}#field_1_5,#field_3_11{float:right;margin-right:5px !important;}.front.nitro-lazy{background-image:none !important;}#footer-bottom{background-color:#1a2f4a;background-size:cover;background-position:center bottom;}.archive.category .main-content,.archive.author .main-content,.archive.date .main-content{background-size:cover;background-position:center center;}#top-nav .top-menu > li > a,#full-nav{font-family:Montserrat,Arial,Helvetica,sans-serif;font-weight:400;}.w-button,.w-link-button,.w-ghost-button,a.button,input[type="submit"],input[type="button"],input[type="reset"]{font-family:Montserrat,Arial,Helvetica,sans-serif;letter-spacing:.5px;font-weight:normal;}.w-masonry .item-0 .post-title{font-family:Lato,Arial,Helvetica,sans-serif;font-weight:400;font-size:28px;}h3{font-family:Lato,Arial,Helvetica,sans-serif;font-weight:400;font-size:22px;}h4{font-family:Lato,Arial,Helvetica,sans-serif;font-weight:400;font-style:normal;}h5,.post-date strong{font-family:Lato,Arial,Helvetica,sans-serif;font-weight:700;font-style:normal;}blockquote{font-family:Lato,Arial,Helvetica,sans-serif;font-weight:700;font-style:normal;}#header #top-nav li:hover > a,#header #top-nav li.current-menu-ancestor > a,#header #top-nav li.current-menu-item > a,.vertical-menu li.back-to-parent:hover > span,.vertical-menu li:hover > a,.vertical-menu .current-menu-ancestor > a,.vertical-menu .current-menu-item > a,.w-dark #full-nav .vertical-menu li.back-to-parent:hover > span,.w-dark #full-nav .vertical-menu li:hover > a,.w-dark #full-nav .vertical-menu .current-menu-ancestor > a,.w-dark #full-nav .vertical-menu .current-menu-item > a,#fullscreen-nav.w-dark .social-icons > li:hover a,#side-menu li:hover > a,.w-light .sliding-remove-button:hover,.w-text-light .dropcap,.highlight,blockquote:before,button:hover,input[type="submit"]:hover,input[type="button"]:hover,.w-blog-posts .post-title a:hover,.post-nav .nav-home a:hover,.post-nav h4 a:hover,.prev-post > a:hover,.next-post > a:hover,.post-tags a:hover,.widget a:hover,.related-posts li:hover h4 a,.w-pricing-box .box-header h4,.w-testimonial .w-content:before,.w-link-button:not(.none):not(.outline):hover,.w-link-button:not(.none):active,.w-link-button.none,.w-link-button.none:hover,.w-link-button.none:active,.w-link-button.outline,.w-testimonials-slider .owl-nav > div,.w-testimonials-slider .owl-nav > div:hover,.w-team-slider .cover-image,.w-team-slider .member-name h4,.w-team-slider .w-grid-layout .member-name h3 > span,.w-heading.heading-6 h2,.w-heading:not(.heading-6):not(.heading-7) .subheading,.w-photoset .w-item figcaption h3:hover a,.w-link-button.outline.w-with-icon:hover,.post .post-date a strong,.post-meta a,.pagination > span > a:hover,.w-blog-posts .no-cover.format-audio .post-media-icon,.w-blog-posts .no-cover.format-video .post-media-icon,.meta-date a strong,.format-quote .post-detail .post-title:before,.title-wrapper .title strong,.member-content .member-meta,.w-counter-box,.post-share a:hover,.w-blog-posts .post.format-quote .post-title a:before,.post .meta-date a strong,.w-text-block ul > li:before,.widget_shopping_cart .total .amount,.woocommerce-message:before,.woocommerce-info:before,.star-rating:before,.star-rating span:before,.stars a:hover,.products li .price,.woocommerce button.button:hover,.woocommerce .buttons .button:hover,.wc-proceed-to-checkout .button:hover,.my_account_orders a.button:hover,.add_to_cart_inline .button:hover,.order-total .amount,.summary .single_variation .price ins .amount,.menu-my-account a:hover{color:#ee8e14;}.w-link-button,.w-icon-tabs .w-tabs-nav li.active a,.w-icon-tabs .w-tabs-nav li.active,.sliding-remove-button:hover,.w-blog-posts .readmore-link a,code,.w-icon-tabs.w-tabs .w-tabs-nav li.active,.loader-border,.loader-timer > div,.w-blog-posts.w-large .w-item > .post.sticky,.w-blog-posts.w-grid .w-item > .post.sticky,.widget .tagcloud a:hover,.variation,.shop_table .quantity input:focus,.shop_table .quantity input:hover{border-color:#ee8e14;}.w-tabs .w-tabs-nav li.active{border-top-color:#ee8e14;}.w-testimonials-slider .w-border,.w-testimonial .w-header:after,.w-testimonial .w-customer p:after,.w-link-button:not(.none) .w-border,.w-link-button.outline:hover .w-border,.w-link-button.outline:active .w-border,.w-pricing-box .box-button:hover a,.w-portfolio-grid.w-overlap .w-showmore a,.w-blog-posts .readmore-link a:hover,.w-heading.heading-7 h2:before,.w-heading.heading-7 h2:after,.w-tabs .w-tabs-nav li.active:before,.w-icon-tabs .w-tabs-nav li.active a:after,#header .mobile-nav-icon > .menu-icon,#header .mobile-nav-icon > .menu-icon:before,#header .mobile-nav-icon > .menu-icon:after,.full-nav-icon:hover > .menu-icon,.full-nav-icon:hover > .menu-icon:before,.full-nav-icon:hover > .menu-icon:after,.post-nav span a,#fullscreen-nav.w-light:before,.w-twitter .profile-image img,#wp-calendar tbody td#today:hover,#cancel-comment-reply-link:hover,.loader-inner,.loader-timer > div:before,.loader-timer > div:after,.onsale,.cart-items,.widget_price_filter .ui-slider .ui-slider-range,.widget_price_filter .ui-slider .ui-slider-handle,.products li figure .button,.w-portfolio-grid.w-layout-overlap .w-showmore a,.w-effect-overlap figure,.pagination>span.w-previous:after,.pagination>span.w-next:before{background:#ee8e14;}.w-tour .w-tabs-nav li.active a,.w-accordion .active .acd-header,.w-accordion .active:hover .acd-header,.w-toggle.active > h4,.w-ghost-button,.w-ghost-button:hover,.w-tabs .w-tabs-nav li.active a{color:#ee8e14;border-color:#ee8e14;}.w-button,input[type="submit"],input[type="button"],:not(:required) input[type="checkbox"]:checked,:not(:required) input[type="radio"]:checked,.comments-nav a:hover,.loader-square-spin > div,.ball-pulse > div,.woocommerce button.button,.woocommerce .buttons .button,.wc-proceed-to-checkout .button,.my_account_orders a.button,.add_to_cart_inline .button{border-color:#ee8e14;background:#ee8e14;}.single-product .woocommerce-tabs ul.tabs li.active{box-shadow:0 1px 0 #ee8e14;}.loader-circle{box-shadow:inset 0 0 0 3px #ee8e14;}.loader-line-mask .loader-line{box-shadow:inset 0 0 0 4px #ee8e14;}