Regularly recurring expenses that are paid shortly before the start or shortly after the end of the calendar year to which they belong are deemed to have been paid in this calendar year according to § 11 EStG. A short period of time is a period of up to 10 days.
Source: haufe.de
Latest Posts in "Germany"
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- ECJ Rules on VAT Treatment of Mobile App Services Before 2015
- EU Court Rules on VAT Liability for App Store Digital Platform Sales
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format
