- A lawyer who has opted for the basic lump sum deduction can claim additional input tax for payroll accounting services from a tax consultancy office
- These additional input taxes are not deductible as they do not represent the business object of a law firm
- Decision made by the Federal Finance Court on January 23, 2024, case number RV/5100353/2023
Source: info.leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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