Ask a tax advisor on the topic of Other questions to tax advisors

Trouble or penalty due to tax assessment? Change of new fact

June 25, 2016 | 25,00 EUR | answered by StB Steffen Becker

Hello,

I started a further education in 2014 and funded it through Meister Bafög. I always have my tax return done by the Verdi Lohnsteuerhilfeverein. When I presented them with the documents from the bank (for interim financing), the notification from the BaföG office, and the invoice from the training provider, they said it couldn't be deducted. The notification arrived and the deadline for filing an objection passed. So now they are telling me to refer to paragraph 173 for a change in new circumstances. I did that. Today, I received a rejection from the tax office stating that it was my fault, so gross negligence. Now my question is, does this have any legal consequences? Because it was the Verdi employee who made the mistake. This is 2500 euros that I will have to pay. I have also contacted the Verdi employee. I am now worried that this will have an impact on the notification for 2015 or cause legal problems.

StB Steffen Becker

Dear inquirer,

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

Due to the incorrect advice, you have a claim for damages against the wage tax assistance association, which must have professional liability insurance for such cases (you should be able to see which one in the imprint of the wage tax assistance association's website).
I recommend that you seek advice from a lawyer regarding this matter (possibly covered by legal expenses insurance).

For the year 2015, you can deduct the costs - if work-related - as advertising expenses; the omission in 2014 due to the expiration of the appeal period does not mean that the costs can never be deducted again.

I hope I was able to help you further.

Sincerely,
Steffen Becker
Tax consultant