Investment plant
May 22, 2014 | 25,00 EUR | answered by Steuerberater Peter Jansen
Dear Mr. Jansen,
After you helped me so well with my question regarding form FG/KAP, I have another question and hope that you have the time and interest to answer it.
I have now reached line 42/Position 39 in filling out form St and have a question regarding operating expenses according to § 4 Abs. 5 EStG. I have entered my operating expenses for gifts up to 35 euros and entertainment expenses in this position. I am unsure whether my "meal expenses" and "deductible vehicle expenses for travel between home and workplace" should also be entered here. They are listed in § 4 Abs. 5 No. 5+6, but were calculated according to § 9 EStG.
I would appreciate it if you could help me with this issue as well.
Sincerely, [Your Name]
Dear inquirer,
So, let's continue!
Attachment St is for statistical purposes and is part of the tax returns to be submitted.
Unfortunately, the tax authorities do not always make an effort to make this clear for the taxpayer when designing the tax forms. This is especially true for Attachment St.
In any case, you should enter in line 42 of Attachment St the operating expenses according to § 4 para. 5 EStG to the extent that they have been deducted.
In your case, these are rightly the expenses for gifts up to 35 euros (§ 4 para. 5 No. 1 EStG), 70% of the entertainment expenses (§ 4 para. 5 No. 2 EStG) but also the daily allowance expenses (§ 4 para. 5 No. 5 EStG) and the expenses for journeys between home and workplace (§ 4 para. 5 No. 6 EStG).
Regarding the journeys between home and workplace, § 4 para. 5 No. 6 sentence 2 EStG refers to the application of § 9 para. 1 sentence 3 No. 4 and 5 sentences 1 to 6 and para. 2 EStG. So you have already recognized this correctly.
I hope I could help you again.
Kind regards,
Peter Jansen
Tax advisor
