In this case, the donor can make the assessment on the basis of accounting documents and must show no silent Reserven(Buchgewinn). Ertragsteuerlich remains the donation or the removal from the assets for the entrepreneur without effect; tax to be applied in extraction is withholding tax on the basis of receipts so high again. The sales tax is however to dissipate at sales-taxable traders. The book value is usually lower than the part, and is in many cases to zero. Then, the donor receives a tax deduction and the no sales tax for him. Otherwise are donations from the assets of the employer as value free of charge, charges (section 3 para 1 b UStG) to be taxed like regular sales. The donation recipient shows the value of donated goods including turnover tax on the donation receipt. On a separate He can dispense with sales tax card or a note containing sales tax.
Valuation for donations from private donations from the private are used with the so-called common value, would be to achieve the sales on the free market, new objects with the purchase price. Your review has to be, a flat-rate assessment of different items regardless of age, characteristics, value and others is not allowed also the formation of price groups, so tax consultants Armin Hampel. In the case of which above mentioned private stamp collection, for example, the recipient Association can issue either a donation receipt for each single stamp or a collecting donation receipt including an enclosed installation and price evaluation of each brand of the collection. Without this single site and single review, financial management does not acknowledge the donation receipt. This single review in turn makes the recipients, low-value goods on the basis of estimates, otherwise check the price range via Internet sales platforms, high-quality items such as art, an appraiser used. Assessment standard is the Schwacke list for vehicles.
Regardless of whether a donation comes from private or business assets: in any case, their pricing must be part of the gift certificate and can not be submitted, references an OFD Frankfurt available of 6.11.2003, Armin Hampel AZ. 2223 A 22 St II 2.06. expenses in part a fundraiser such as transportation or shipping costs include S the donation value, for example the expenditure for an appraisal. A tip: for example, a family considering a kindergarten Club with the entire toy, to extract of the children the sale of the Club and the subsequent donation of the achieved amount; advisable instead a complex valuation for a single such a donation is usually less critical facing the IRS. These designs make it clear: tax there’s around donations, regardless of their specific value to note a number of details. It is therefore worth as a non-profit organisation or association if necessary at an early stage to consult the tax advisor. (More info on tax law association under) Hampel + Marka Steuerberatungs GmbH & co. KG the firm hampel + Marka Steuerberatungs GmbH & co. KG based in Schongau, Lechbruck is based on experience gained over 30 years. Their consulting supports clients in all tax and commercial issues in the successful shaping of their economic future. The expertise includes the German and international tax law. Offering digital accounting allows hampel + Marka clients virtual cooperation and thus a significant efficiency boost. Contact Armin Hampel Hampel + Marka tax advisory firm phone 08861-2307-0 hampel + Marka Steuerberatungs GmbH & co.