{"id":1444,"date":"2021-11-17T19:37:17","date_gmt":"2021-11-17T18:37:17","guid":{"rendered":"https:\/\/www.christianprodinger.com\/?page_id=1444"},"modified":"2021-11-23T09:30:38","modified_gmt":"2021-11-23T08:30:38","slug":"steuernews-archiv","status":"publish","type":"page","link":"https:\/\/www.christianprodinger.com\/de\/steuernews-archiv\/","title":{"rendered":"Steuernews Archiv"},"content":{"rendered":"<div id=\"modal-ready\"><p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:0px;--awb-margin-top:70px;--awb-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-bottom:0px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><h2>Steuernews Archiv<\/h2>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 infomedia nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-margin-top:0px;--awb-margin-bottom:70px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-blog-shortcode fusion-blog-shortcode-1 fusion-blog-archive fusion-blog-layout-grid-wrapper fusion-blog-pagination\"><style type=\"text\/css\">.fusion-blog-shortcode-1 .fusion-blog-layout-grid .fusion-post-grid{padding:10px;}.fusion-blog-shortcode-1 .fusion-posts-container{margin-left: -10px !important; margin-right:-10px !important;}<\/style><div class=\"fusion-posts-container fusion-posts-container-pagination fusion-blog-rollover fusion-blog-layout-grid fusion-blog-layout-grid-3 isotope fusion-blog-equal-heights\" data-pages=\"19\" data-grid-col-space=\"20\" style=\"margin: -10px -10px 0;min-height:500px;\"><article id=\"blog-1-post-2877\" class=\"fusion-post-grid post-2877 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2877_hex7444lyv.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2877_hex7444lyv-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2877_hex7444lyv-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2877_hex7444lyv-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2877_hex7444lyv.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/kauf-und-geschenkgutscheine\/\">Kauf- und Geschenkgutscheine<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2877_hex7444lyv.jpg\" data-id=\"2877\" data-rel=\"iLightbox[gallery]\" data-title=\"2877_hex7444lyv\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/kauf-und-geschenkgutscheine\/\">\n\t\t\t\t\t\tKauf- und Geschenkgutscheine\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/kauf-und-geschenkgutscheine\/\" aria-label=\"Kauf- und Geschenkgutscheine\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/kauf-und-geschenkgutscheine\/\">Kauf- und Geschenkgutscheine<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-19T16:25:25+01:00<\/span><span>M\u00e4rz 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Das Bundesfinanzgericht besch\u00e4ftigen sich mit der Frage, wie Kauf- und Geschenkgutscheine sowie einl\u00f6sbare Bonuspunkte beim Unternehmen ertragsteuerlich zu behandeln und bilanziell zu erfassen sind.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2874\" class=\"fusion-post-grid post-2874 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2874_enk12178unl.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2874_enk12178unl-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2874_enk12178unl-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2874_enk12178unl-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2874_enk12178unl.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-nova-regelungen\/\">Neue NoVA-Regelungen<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2874_enk12178unl.jpg\" data-id=\"2874\" data-rel=\"iLightbox[gallery]\" data-title=\"2874_enk12178unl\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-nova-regelungen\/\">\n\t\t\t\t\t\tNeue NoVA-Regelungen\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-nova-regelungen\/\" aria-label=\"Neue NoVA-Regelungen\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/neue-nova-regelungen\/\">Neue NoVA-Regelungen<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-19T16:25:24+01:00<\/span><span>M\u00e4rz 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Bei der vor\u00fcbergehenden Verwendung von Fahrzeugen im Inland wurde die Normverbrauchsabgabe (NoVA) vermindert. Erleichterungen gibt es zudem f\u00fcr Fahrzeugh\u00e4ndler beim Kauf von zuvor NoVA-befreiten Fahrzeugen.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2871\" class=\"fusion-post-grid post-2871 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"318\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2871_mzk28034kfq.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2871_mzk28034kfq-200x96.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2871_mzk28034kfq-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2871_mzk28034kfq-600x289.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2871_mzk28034kfq.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/vorsteuerabzugsverbot-fuer-luxusimmobilien\/\">Vorsteuerabzugsverbot f\u00fcr Luxusimmobilien<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2871_mzk28034kfq.jpg\" data-id=\"2871\" data-rel=\"iLightbox[gallery]\" data-title=\"2871_mzk28034kfq\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/vorsteuerabzugsverbot-fuer-luxusimmobilien\/\">\n\t\t\t\t\t\tVorsteuerabzugsverbot f\u00fcr Luxusimmobilien\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/vorsteuerabzugsverbot-fuer-luxusimmobilien\/\" aria-label=\"Vorsteuerabzugsverbot f\u00fcr Luxusimmobilien\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/vorsteuerabzugsverbot-fuer-luxusimmobilien\/\">Vorsteuerabzugsverbot f\u00fcr Luxusimmobilien<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-19T16:25:23+01:00<\/span><span>M\u00e4rz 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>F\u00fcr nach dem 31.12.2025 erworbene, besonders repr\u00e4sentative Immobilien, entf\u00e4llt die Umsatzsteuerpflicht aus der Vermietung, aber auch der Vorsteuerabzug.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2868\" class=\"fusion-post-grid post-2868 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2868_mas17917htr.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2868_mas17917htr-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2868_mas17917htr-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2868_mas17917htr-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2868_mas17917htr.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/umsatzsteuer-bei-pro-bono-leistungen-eines-rechtsanwalts\/\">Umsatzsteuer bei Pro-Bono-Leistungen eines Rechtsanwalts<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2868_mas17917htr.jpg\" data-id=\"2868\" data-rel=\"iLightbox[gallery]\" data-title=\"2868_mas17917htr\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/umsatzsteuer-bei-pro-bono-leistungen-eines-rechtsanwalts\/\">\n\t\t\t\t\t\tUmsatzsteuer bei Pro-Bono-Leistungen eines Rechtsanwalts\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/umsatzsteuer-bei-pro-bono-leistungen-eines-rechtsanwalts\/\" aria-label=\"Umsatzsteuer bei Pro-Bono-Leistungen eines Rechtsanwalts\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/umsatzsteuer-bei-pro-bono-leistungen-eines-rechtsanwalts\/\">Umsatzsteuer bei Pro-Bono-Leistungen eines Rechtsanwalts<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-19T16:25:22+01:00<\/span><span>M\u00e4rz 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Erbringt ein Rechtsanwalt seine Leistungen zun\u00e4chst pro bono, also unentgeltlich, ist davon auszugehen, dass keine Umsatzsteuer anf\u00e4llt. Dies ist jedoch nicht der Fall, wenn die gegnerische Partei aufgrund ihres Unterliegens f\u00fcr die Kosten des Rechtsanwalts aufkommen muss.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2865\" class=\"fusion-post-grid post-2865 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"318\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2865_ery21203ukz.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2865_ery21203ukz-200x96.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2865_ery21203ukz-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2865_ery21203ukz-600x289.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2865_ery21203ukz.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-abgabenhinterziehung-geltendmachung-von-verlusten\/\">Neue Abgabenhinterziehung: Geltendmachung von Verlusten<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2865_ery21203ukz.jpg\" data-id=\"2865\" data-rel=\"iLightbox[gallery]\" data-title=\"2865_ery21203ukz\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-abgabenhinterziehung-geltendmachung-von-verlusten\/\">\n\t\t\t\t\t\tNeue Abgabenhinterziehung: Geltendmachung von Verlusten\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-abgabenhinterziehung-geltendmachung-von-verlusten\/\" aria-label=\"Neue Abgabenhinterziehung: Geltendmachung von Verlusten\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/neue-abgabenhinterziehung-geltendmachung-von-verlusten\/\">Neue Abgabenhinterziehung: Geltendmachung von Verlusten<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-19T16:25:21+01:00<\/span><span>M\u00e4rz 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Das Betrugsbek\u00e4mpfungsgesetz 2025 f\u00fchrt einen neuen Tatbestand der Abgabenhinterziehung ein. Bereits die unrechtm\u00e4\u00dfige Geltendmachung von Verlusten ist bei Steuererkl\u00e4rungen, die nach dem 1.1.2026 eingereicht werden, strafbar.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2862\" class=\"fusion-post-grid post-2862 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2862_scf16957fwn.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2862_scf16957fwn-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2862_scf16957fwn-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2862_scf16957fwn-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2862_scf16957fwn.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/haftung-eines-ehemaligen-geschaeftsfuehrers\/\">Haftung eines ehemaligen Gesch\u00e4ftsf\u00fchrers<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2862_scf16957fwn.jpg\" data-id=\"2862\" data-rel=\"iLightbox[gallery]\" data-title=\"2862_scf16957fwn\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/haftung-eines-ehemaligen-geschaeftsfuehrers\/\">\n\t\t\t\t\t\tHaftung eines ehemaligen Gesch\u00e4ftsf\u00fchrers\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/haftung-eines-ehemaligen-geschaeftsfuehrers\/\" aria-label=\"Haftung eines ehemaligen Gesch\u00e4ftsf\u00fchrers\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/haftung-eines-ehemaligen-geschaeftsfuehrers\/\">Haftung eines ehemaligen Gesch\u00e4ftsf\u00fchrers<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-19T16:25:20+01:00<\/span><span>M\u00e4rz 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Ein ehemaliger Gesch\u00e4ftsf\u00fchrer kann auch dann f\u00fcr Abgabenschulden haften, wenn diese erst nach seinem Ausscheiden aus der Vertreterfunktion bescheidm\u00e4\u00dfig festgesetzt werden.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2859\" class=\"fusion-post-grid post-2859 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2859_sef21438opu.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2859_sef21438opu-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2859_sef21438opu-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2859_sef21438opu-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2859_sef21438opu.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/ams-finanzierte-bildungsleistungen-und-vorsteuern\/\">AMS-finanzierte Bildungsleistungen und Vorsteuern<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2859_sef21438opu.jpg\" data-id=\"2859\" data-rel=\"iLightbox[gallery]\" data-title=\"2859_sef21438opu\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/ams-finanzierte-bildungsleistungen-und-vorsteuern\/\">\n\t\t\t\t\t\tAMS-finanzierte Bildungsleistungen und Vorsteuern\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/ams-finanzierte-bildungsleistungen-und-vorsteuern\/\" aria-label=\"AMS-finanzierte Bildungsleistungen und Vorsteuern\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/ams-finanzierte-bildungsleistungen-und-vorsteuern\/\">AMS-finanzierte Bildungsleistungen und Vorsteuern<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-19T16:25:19+01:00<\/span><span>M\u00e4rz 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Bildungsleistungen sind steuerbefreit. Anbieter solcher Leistungen k\u00f6nnen jedoch auf diese Befreiung verzichten und Vorsteuerabzug geltend machen.\n<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2856\" class=\"fusion-post-grid post-2856 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"318\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2856_mfh4521fmi.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2856_mfh4521fmi-200x96.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2856_mfh4521fmi-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2856_mfh4521fmi-600x289.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2856_mfh4521fmi.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/neues-nachhaltigkeitsberichtsgesetz\/\">Neues Nachhaltigkeitsberichtsgesetz<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/03\/2856_mfh4521fmi.jpg\" data-id=\"2856\" data-rel=\"iLightbox[gallery]\" data-title=\"2856_mfh4521fmi\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/neues-nachhaltigkeitsberichtsgesetz\/\">\n\t\t\t\t\t\tNeues Nachhaltigkeitsberichtsgesetz\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/neues-nachhaltigkeitsberichtsgesetz\/\" aria-label=\"Neues Nachhaltigkeitsberichtsgesetz\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/neues-nachhaltigkeitsberichtsgesetz\/\">Neues Nachhaltigkeitsberichtsgesetz<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-19T16:25:18+01:00<\/span><span>M\u00e4rz 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Mit dem Beschluss des Nachhaltigkeitsberichtsgesetzes (NaBeG) hat das Parlament die Corporate Sustainability Reporting Directive (CSRD) in \u00f6sterreichisches Recht \u00fcberf\u00fchrt und die Berichtspflichten f\u00fcr bestimmte Unternehmen deutlich ausgeweitet.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2835\" class=\"fusion-post-grid post-2835 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"318\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2835_iyk16210qvf.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2835_iyk16210qvf-200x96.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2835_iyk16210qvf-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2835_iyk16210qvf-600x289.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2835_iyk16210qvf.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/registrierkassenpflicht-und-kalte-haende-regelung\/\">Registrierkassenpflicht und Kalte-H\u00e4nde-Regelung<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2835_iyk16210qvf.jpg\" data-id=\"2835\" data-rel=\"iLightbox[gallery]\" data-title=\"2835_iyk16210qvf\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/registrierkassenpflicht-und-kalte-haende-regelung\/\">\n\t\t\t\t\t\tRegistrierkassenpflicht und Kalte-H\u00e4nde-Regelung\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/registrierkassenpflicht-und-kalte-haende-regelung\/\" aria-label=\"Registrierkassenpflicht und Kalte-H\u00e4nde-Regelung\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/registrierkassenpflicht-und-kalte-haende-regelung\/\">Registrierkassenpflicht und Kalte-H\u00e4nde-Regelung<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-23T14:37:57+01:00<\/span><span>Februar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Mit 1.1.2026 traten mehrere Erleichterungen bei der Registrierkassen- und Belegerteilungspflicht in Kraft. Ziel ist die Entlastung von kleinen Betrieben.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2832\" class=\"fusion-post-grid post-2832 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2832_efm5461sjp.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2832_efm5461sjp-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2832_efm5461sjp-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2832_efm5461sjp-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2832_efm5461sjp.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/homeoffice-als-betriebsstaette-in-einem-anderen-staat\/\">Homeoffice als Betriebsst\u00e4tte in einem anderen Staat?<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2832_efm5461sjp.jpg\" data-id=\"2832\" data-rel=\"iLightbox[gallery]\" data-title=\"2832_efm5461sjp\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/homeoffice-als-betriebsstaette-in-einem-anderen-staat\/\">\n\t\t\t\t\t\tHomeoffice als Betriebsst\u00e4tte in einem anderen Staat?\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/homeoffice-als-betriebsstaette-in-einem-anderen-staat\/\" aria-label=\"Homeoffice als Betriebsst\u00e4tte in einem anderen Staat?\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/homeoffice-als-betriebsstaette-in-einem-anderen-staat\/\">Homeoffice als Betriebsst\u00e4tte in einem anderen Staat?<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-23T14:37:56+01:00<\/span><span>Februar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Mit der Verlagerung von Arbeitspl\u00e4tzen in private R\u00e4ume stellt sich die Frage nach den steuerlichen Folgen. Um bei grenz\u00fcberschreitenden Sachverhalten mehr Rechtssicherheit zu schaffen, hat die OECD den Musterkommentar aktualisiert.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2829\" class=\"fusion-post-grid post-2829 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2829_six6840zhf.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2829_six6840zhf-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2829_six6840zhf-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2829_six6840zhf-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2829_six6840zhf.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/forschungspraemie-abzugsfaehigkeit-von-managergehaeltern\/\">Forschungspr\u00e4mie: Abzugsf\u00e4higkeit von Managergeh\u00e4ltern<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2829_six6840zhf.jpg\" data-id=\"2829\" data-rel=\"iLightbox[gallery]\" data-title=\"2829_six6840zhf\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/forschungspraemie-abzugsfaehigkeit-von-managergehaeltern\/\">\n\t\t\t\t\t\tForschungspr\u00e4mie: Abzugsf\u00e4higkeit von Managergeh\u00e4ltern\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/forschungspraemie-abzugsfaehigkeit-von-managergehaeltern\/\" aria-label=\"Forschungspr\u00e4mie: Abzugsf\u00e4higkeit von Managergeh\u00e4ltern\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/forschungspraemie-abzugsfaehigkeit-von-managergehaeltern\/\">Forschungspr\u00e4mie: Abzugsf\u00e4higkeit von Managergeh\u00e4ltern<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-23T14:37:55+01:00<\/span><span>Februar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Mit der aktuellen Novelle der Forschungspr\u00e4mienverordnung (FoPV) hat das Finanzministerium auf eine Entscheidung des Verwaltungsgerichtshofes (VwGH) reagiert.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2826\" class=\"fusion-post-grid post-2826 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2826_tjw28546kkd.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2826_tjw28546kkd-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2826_tjw28546kkd-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2826_tjw28546kkd-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2826_tjw28546kkd.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/wahlmoeglichkeit-bei-abschreibung-von-grundstuecken\/\">Wahlm\u00f6glichkeit bei Abschreibung von Grundst\u00fccken<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2826_tjw28546kkd.jpg\" data-id=\"2826\" data-rel=\"iLightbox[gallery]\" data-title=\"2826_tjw28546kkd\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/wahlmoeglichkeit-bei-abschreibung-von-grundstuecken\/\">\n\t\t\t\t\t\tWahlm\u00f6glichkeit bei Abschreibung von Grundst\u00fccken\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/wahlmoeglichkeit-bei-abschreibung-von-grundstuecken\/\" aria-label=\"Wahlm\u00f6glichkeit bei Abschreibung von Grundst\u00fccken\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/wahlmoeglichkeit-bei-abschreibung-von-grundstuecken\/\">Wahlm\u00f6glichkeit bei Abschreibung von Grundst\u00fccken<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-23T14:37:55+01:00<\/span><span>Februar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>2026 sind bei der Vermietung von Grundst\u00fccken Wahlrechte beim Ansatz der Abschreibungsbasis vorgesehen, die sich langfristig auch auf Ver\u00e4u\u00dferungen auswirken k\u00f6nnen.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2823\" class=\"fusion-post-grid post-2823 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"318\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2823_bxl10800jvs.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2823_bxl10800jvs-200x96.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2823_bxl10800jvs-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2823_bxl10800jvs-600x289.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2823_bxl10800jvs.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/der-eu-one-stop-shop-eu-oss\/\">Der EU-One-Stop-Shop (EU-OSS)<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2823_bxl10800jvs.jpg\" data-id=\"2823\" data-rel=\"iLightbox[gallery]\" data-title=\"2823_bxl10800jvs\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/der-eu-one-stop-shop-eu-oss\/\">\n\t\t\t\t\t\tDer EU-One-Stop-Shop (EU-OSS)\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/der-eu-one-stop-shop-eu-oss\/\" aria-label=\"Der EU-One-Stop-Shop (EU-OSS)\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/der-eu-one-stop-shop-eu-oss\/\">Der EU-One-Stop-Shop (EU-OSS)<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-23T14:37:54+01:00<\/span><span>Februar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Der EU-One-Stop-Shop (EU-OSS) soll den grenz\u00fcberschreitenden Handel steuerlich vereinfachen. Das System wurde aber zu einer umsatzsteuerlichen Herausforderung.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2817\" class=\"fusion-post-grid post-2817 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2817_xzu20829cgj.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2817_xzu20829cgj-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2817_xzu20829cgj-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2817_xzu20829cgj-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2817_xzu20829cgj.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/kilometergeld-und-fahrtenbuch\/\">Kilometergeld und Fahrtenbuch<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2817_xzu20829cgj.jpg\" data-id=\"2817\" data-rel=\"iLightbox[gallery]\" data-title=\"2817_xzu20829cgj\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/kilometergeld-und-fahrtenbuch\/\">\n\t\t\t\t\t\tKilometergeld und Fahrtenbuch\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/kilometergeld-und-fahrtenbuch\/\" aria-label=\"Kilometergeld und Fahrtenbuch\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/kilometergeld-und-fahrtenbuch\/\">Kilometergeld und Fahrtenbuch<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-23T14:37:53+01:00<\/span><span>Februar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Die steuerliche Behandlung von Kraftfahrzeugen im Unternehmensbereich h\u00e4ngt wesentlich vom Umfang der betrieblichen Nutzung sowie von der ordnungsgem\u00e4\u00dfen Dokumentation der Fahrten ab. Bei einer \u00fcberwiegend privaten Nutzung sind klare Regelungen zum Kilometergeld zu beachten. Bei \u00fcberwiegend betrieblicher Nutzung ist der Privatanteil nachzuweisen.\n<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2820\" class=\"fusion-post-grid post-2820 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2820_tii15275uka.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2820_tii15275uka-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2820_tii15275uka-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2820_tii15275uka-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2820_tii15275uka.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/mehrwertsteuersenkung-auf-lebensmittel\/\">Mehrwertsteuersenkung auf Lebensmittel<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2820_tii15275uka.jpg\" data-id=\"2820\" data-rel=\"iLightbox[gallery]\" data-title=\"2820_tii15275uka\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/mehrwertsteuersenkung-auf-lebensmittel\/\">\n\t\t\t\t\t\tMehrwertsteuersenkung auf Lebensmittel\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/mehrwertsteuersenkung-auf-lebensmittel\/\" aria-label=\"Mehrwertsteuersenkung auf Lebensmittel\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/mehrwertsteuersenkung-auf-lebensmittel\/\">Mehrwertsteuersenkung auf Lebensmittel<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-23T14:37:53+01:00<\/span><span>Februar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Die Bundesregierung hat eine Senkung der Mehrwertsteuer auf Lebensmittel angek\u00fcndigt. Ab 1.7.2026 wird die Mehrwertsteuer auf zentrale Produkte des t\u00e4glichen Bedarfs auf 4,9% gesenkt.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2814\" class=\"fusion-post-grid post-2814 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2814_jrj9277env.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2814_jrj9277env-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2814_jrj9277env-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2814_jrj9277env-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2814_jrj9277env.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/feiertagsarbeitsentgelt-und-ueberstundenzuschlaege\/\">Feiertagsarbeitsentgelt und \u00dcberstundenzuschl\u00e4ge<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/02\/2814_jrj9277env.jpg\" data-id=\"2814\" data-rel=\"iLightbox[gallery]\" data-title=\"2814_jrj9277env\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/feiertagsarbeitsentgelt-und-ueberstundenzuschlaege\/\">\n\t\t\t\t\t\tFeiertagsarbeitsentgelt und \u00dcberstundenzuschl\u00e4ge\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/feiertagsarbeitsentgelt-und-ueberstundenzuschlaege\/\" aria-label=\"Feiertagsarbeitsentgelt und \u00dcberstundenzuschl\u00e4ge\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/feiertagsarbeitsentgelt-und-ueberstundenzuschlaege\/\">Feiertagsarbeitsentgelt und \u00dcberstundenzuschl\u00e4ge<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-23T14:37:51+01:00<\/span><span>Februar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Damit sich Mehrarbeit wieder lohnt, gelten seit 1.1.2026 neue steuerliche Regelungen f\u00fcr \u00dcberstundenzuschl\u00e4ge und das Feiertagsarbeitsentgelt.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2811\" class=\"fusion-post-grid post-2811 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2811_hvc4774phz.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2811_hvc4774phz-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2811_hvc4774phz-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2811_hvc4774phz-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2811_hvc4774phz.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/kammerumlagen-und-hebesaetze-ab-1-1-2026\/\">Kammerumlagen und Hebes\u00e4tze ab 1.1.2026<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2811_hvc4774phz.jpg\" data-id=\"2811\" data-rel=\"iLightbox[gallery]\" data-title=\"2811_hvc4774phz\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/kammerumlagen-und-hebesaetze-ab-1-1-2026\/\">\n\t\t\t\t\t\tKammerumlagen und Hebes\u00e4tze ab 1.1.2026\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/kammerumlagen-und-hebesaetze-ab-1-1-2026\/\" aria-label=\"Kammerumlagen und Hebes\u00e4tze ab 1.1.2026\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/kammerumlagen-und-hebesaetze-ab-1-1-2026\/\">Kammerumlagen und Hebes\u00e4tze ab 1.1.2026<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-21T12:12:16+01:00<\/span><span>Januar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Die Wirtschaftskammer \u00d6sterreich teilte mit, dass die im Jahr 2024 bekannt gegebenen Hebes\u00e4tze und Schwellenwerte auch f\u00fcr 2026 unver\u00e4ndert gelten. Lediglich die KU 2-Hebes\u00e4tze der Wirtschaftskammer Nieder\u00f6sterreich und Salzburg wurden gesenkt.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2808\" class=\"fusion-post-grid post-2808 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2808_yrm12289lva.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2808_yrm12289lva-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2808_yrm12289lva-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2808_yrm12289lva-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2808_yrm12289lva.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/freiwilligenpauschale-meldepflicht-von-vereinen\/\">Freiwilligenpauschale: Meldepflicht von Vereinen<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2808_yrm12289lva.jpg\" data-id=\"2808\" data-rel=\"iLightbox[gallery]\" data-title=\"2808_yrm12289lva\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/freiwilligenpauschale-meldepflicht-von-vereinen\/\">\n\t\t\t\t\t\tFreiwilligenpauschale: Meldepflicht von Vereinen\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/freiwilligenpauschale-meldepflicht-von-vereinen\/\" aria-label=\"Freiwilligenpauschale: Meldepflicht von Vereinen\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/freiwilligenpauschale-meldepflicht-von-vereinen\/\">Freiwilligenpauschale: Meldepflicht von Vereinen<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-21T12:12:15+01:00<\/span><span>Januar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Bis Ende Februar 2026 m\u00fcssen K\u00f6rperschaften bzw. Vereine die im Jahr 2025 ausbezahlten Freiwilligenpauschalen und einen bestimmten Betrag \u00fcbersteigende Auszahlungen dem Finanzamt melden.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2802\" class=\"fusion-post-grid post-2802 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2802_rru6163uqb.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2802_rru6163uqb-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2802_rru6163uqb-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2802_rru6163uqb-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2802_rru6163uqb.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-regelungen-fuer-freie-dienstnehmer\/\">Neue Regelungen f\u00fcr freie Dienstnehmer<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2802_rru6163uqb.jpg\" data-id=\"2802\" data-rel=\"iLightbox[gallery]\" data-title=\"2802_rru6163uqb\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-regelungen-fuer-freie-dienstnehmer\/\">\n\t\t\t\t\t\tNeue Regelungen f\u00fcr freie Dienstnehmer\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/neue-regelungen-fuer-freie-dienstnehmer\/\" aria-label=\"Neue Regelungen f\u00fcr freie Dienstnehmer\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/neue-regelungen-fuer-freie-dienstnehmer\/\">Neue Regelungen f\u00fcr freie Dienstnehmer<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-21T12:12:14+01:00<\/span><span>Januar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Seit 1.1.2026 gelten neue Regelungen f\u00fcr freie Dienstnehmer. Dazu z\u00e4hlen gesetzlich festgelegte K\u00fcndigungsfristen und -termine, die M\u00f6glichkeit der Einbeziehung freier Dienstnehmer in Kollektivvertr\u00e4ge sowie eine Pflicht zur Ausstellung von erweiterten Dienstzetteln.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2805\" class=\"fusion-post-grid post-2805 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"318\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2805_ghc22806dur.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2805_ghc22806dur-200x96.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2805_ghc22806dur-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2805_ghc22806dur-600x289.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2805_ghc22806dur.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/forschungspraemie-abzugsverbot-fuer-managergehaelter-nicht-anwendbar\/\">Forschungspr\u00e4mie: Abzugsverbot f\u00fcr Managergeh\u00e4lter nicht anwendbar<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2805_ghc22806dur.jpg\" data-id=\"2805\" data-rel=\"iLightbox[gallery]\" data-title=\"2805_ghc22806dur\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/forschungspraemie-abzugsverbot-fuer-managergehaelter-nicht-anwendbar\/\">\n\t\t\t\t\t\tForschungspr\u00e4mie: Abzugsverbot f\u00fcr Managergeh\u00e4lter nicht anwendbar\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/forschungspraemie-abzugsverbot-fuer-managergehaelter-nicht-anwendbar\/\" aria-label=\"Forschungspr\u00e4mie: Abzugsverbot f\u00fcr Managergeh\u00e4lter nicht anwendbar\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/forschungspraemie-abzugsverbot-fuer-managergehaelter-nicht-anwendbar\/\">Forschungspr\u00e4mie: Abzugsverbot f\u00fcr Managergeh\u00e4lter nicht anwendbar<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-21T12:12:14+01:00<\/span><span>Januar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Der Verwaltungsgerichtshof (VwGH) stellte klar, dass das Abzugsverbot f\u00fcr das Entgelt von Arbeits- oder Werkleistungen, soweit sie den Betrag von \u20ac 500.000 pro Person \u00fcbersteigen, nicht auf die Forschungspr\u00e4mie anwendbar ist.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2799\" class=\"fusion-post-grid post-2799 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"318\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2799_cfx14612jnn.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2799_cfx14612jnn-200x96.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2799_cfx14612jnn-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2799_cfx14612jnn-600x289.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2799_cfx14612jnn.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/zuschuesse-einer-gebietskoerperschaft\/\">Zusch\u00fcsse einer Gebietsk\u00f6rperschaft<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2799_cfx14612jnn.jpg\" data-id=\"2799\" data-rel=\"iLightbox[gallery]\" data-title=\"2799_cfx14612jnn\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/zuschuesse-einer-gebietskoerperschaft\/\">\n\t\t\t\t\t\tZusch\u00fcsse einer Gebietsk\u00f6rperschaft\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/zuschuesse-einer-gebietskoerperschaft\/\" aria-label=\"Zusch\u00fcsse einer Gebietsk\u00f6rperschaft\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/zuschuesse-einer-gebietskoerperschaft\/\">Zusch\u00fcsse einer Gebietsk\u00f6rperschaft<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-21T12:12:13+01:00<\/span><span>Januar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>K\u00fcrzlich befasste sich der Europ\u00e4ische Gerichtshof (EuGH) mit der Frage, wie Zusch\u00fcsse einer Gebietsk\u00f6rperschaft zur Verlustdeckung an ein Unternehmen, das \u00f6ffentliche Personenverkehrsdienste erbringt, umsatzsteuerlich einzuordnen sind.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2796\" class=\"fusion-post-grid post-2796 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2796_uxm3376eiy.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2796_uxm3376eiy-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2796_uxm3376eiy-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2796_uxm3376eiy-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2796_uxm3376eiy.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/differenzbesteuerung-bei-wirtschaftsguetern-aus-gebrauchten-teilen\/\">Differenzbesteuerung bei Wirtschaftsg\u00fctern aus gebrauchten Teilen<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2796_uxm3376eiy.jpg\" data-id=\"2796\" data-rel=\"iLightbox[gallery]\" data-title=\"2796_uxm3376eiy\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/differenzbesteuerung-bei-wirtschaftsguetern-aus-gebrauchten-teilen\/\">\n\t\t\t\t\t\tDifferenzbesteuerung bei Wirtschaftsg\u00fctern aus gebrauchten Teilen\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/differenzbesteuerung-bei-wirtschaftsguetern-aus-gebrauchten-teilen\/\" aria-label=\"Differenzbesteuerung bei Wirtschaftsg\u00fctern aus gebrauchten Teilen\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/differenzbesteuerung-bei-wirtschaftsguetern-aus-gebrauchten-teilen\/\">Differenzbesteuerung bei Wirtschaftsg\u00fctern aus gebrauchten Teilen<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-21T12:12:12+01:00<\/span><span>Januar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Erwirbt ein Unternehmer einen gebrauchten Gegenstand ohne Vorsteuerabzug von Privaten, setzt diesen dann instand und ver\u00e4u\u00dfert ihn weiter, kann er auf diesen Umsatz unter bestimmten Voraussetzungen die umsatzsteuerliche Differenzbesteuerung anwenden.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2793\" class=\"fusion-post-grid post-2793 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"319\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2793_ynx1904nys.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2793_ynx1904nys-200x97.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2793_ynx1904nys-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2793_ynx1904nys-600x290.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2793_ynx1904nys.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/kursverluste-aus-fremdwaehrungskredit\/\">Kursverluste aus Fremdw\u00e4hrungskredit<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2793_ynx1904nys.jpg\" data-id=\"2793\" data-rel=\"iLightbox[gallery]\" data-title=\"2793_ynx1904nys\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/kursverluste-aus-fremdwaehrungskredit\/\">\n\t\t\t\t\t\tKursverluste aus Fremdw\u00e4hrungskredit\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/kursverluste-aus-fremdwaehrungskredit\/\" aria-label=\"Kursverluste aus Fremdw\u00e4hrungskredit\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/kursverluste-aus-fremdwaehrungskredit\/\">Kursverluste aus Fremdw\u00e4hrungskredit<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-21T12:12:11+01:00<\/span><span>Januar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Der Verwaltungsgerichtshof (VwGH) stellt klar, dass Verluste aus Wechselkursschwankungen eines Fremdw\u00e4hrungskredits, der zur Finanzierung einer vermieteten Liegenschaft aufgenommen wurde, nicht als Werbungskosten geltend gemacht werden k\u00f6nnen.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2790\" class=\"fusion-post-grid post-2790 post type-post status-publish format-standard has-post-thumbnail hentry category-steuernews\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(249,249,249,1);border:1px solid #f9f9f9;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f9f9f9;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"318\" src=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2790_kwy16029pcf.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2790_kwy16029pcf-200x96.jpg 200w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2790_kwy16029pcf-400x193.jpg 400w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2790_kwy16029pcf-600x289.jpg 600w, https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2790_kwy16029pcf.jpg 660w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 377px, (min-width: 712px) 565px, (min-width: 640px) 712px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-link\" href=\"https:\/\/www.christianprodinger.com\/de\/elektronische-zustellung-von-bescheiden\/\">Elektronische Zustellung von Bescheiden<\/a>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-sep\"><\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"fusion-rollover-gallery\" href=\"https:\/\/www.christianprodinger.com\/wp-content\/uploads\/2026\/01\/2790_kwy16029pcf.jpg\" data-id=\"2790\" data-rel=\"iLightbox[gallery]\" data-title=\"2790_kwy16029pcf\" data-caption=\"\">\n\t\t\t\t\t\tGallerie\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/www.christianprodinger.com\/de\/elektronische-zustellung-von-bescheiden\/\">\n\t\t\t\t\t\tElektronische Zustellung von Bescheiden\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/www.christianprodinger.com\/de\/elektronische-zustellung-von-bescheiden\/\" aria-label=\"Elektronische Zustellung von Bescheiden\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:40px 40px 40px 40px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/www.christianprodinger.com\/de\/elektronische-zustellung-von-bescheiden\/\">Elektronische Zustellung von Bescheiden<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.christianprodinger.com\/de\/author\/prodinger\/\" title=\"Beitr\u00e4ge von Prodinger\" rel=\"author\">Prodinger<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-21T12:12:10+01:00<\/span><span>Januar 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Eine fehlende E-Mail-Benachrichtigung \u00fcber einen neu eingelangten Bescheid in der FinanzOnline-Databox beeintr\u00e4chtigt nicht die Wirksamkeit der elektronischen Zustellung.<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<div class=\"fusion-clearfix\"><\/div><\/div><div class=\"pagination clearfix\"><span class=\"current\">1<\/span><a href=\"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/pages\/1444\/page\/2\/\" class=\"inactive\">2<\/a><a class=\"pagination-next\" rel=\"next\" href=\"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/pages\/1444\/page\/2\/\"><span class=\"page-text\">Vor<\/span><span class=\"page-next\"><\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/pages\/1444"}],"collection":[{"href":"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/comments?post=1444"}],"version-history":[{"count":12,"href":"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/pages\/1444\/revisions"}],"predecessor-version":[{"id":1483,"href":"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/pages\/1444\/revisions\/1483"}],"wp:attachment":[{"href":"https:\/\/www.christianprodinger.com\/de\/wp-json\/wp\/v2\/media?parent=1444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}