Ask a tax advisor on the topic of Annual financial statement

Change of income statement declaration EÜR

July 24, 2013 | 25,00 EUR | answered by StB Steffen Becker

I submitted a determination statement for the year 2010 based on commercial income, for which a notice was also issued. The income tax for 2010 is only now being prepared. Therefore, the tax office is still provisional. This has also been confirmed to me by the tax office. Due to the provisional status, I have amended my income statement with the formation of an additional investment deduction amount, which I will dissolve in 2013 through the purchase of various office furniture. Now the tax office wants to know why I have booked another investment deduction amount, as the change is not being accepted. The fact is, I want to reduce my profit in 2010. How should I argue with the tax office?

StB Steffen Becker

Dear inquirer,

Thank you for your inquiry. I will answer this as part of an initial consultation based on the information provided. Missing or incorrect information can affect the legal outcome.

Please refer to the Federal Fiscal Court ruling of 17.1.2012, case No. VIII R 48/10, as a justification to the tax office, in which it was decided that a business owner has the option under § 7g EStG to choose to form an investment deduction allowance (IAB) indefinitely and until the tax assessment notice becomes final.

Link to the ruling:

http://www2.nwb.de/portal/content/ir/service/news/news_1289905.aspx

I hope this helps you.

Sincerely,
Steffen Becker
Tax Advisor