Vermieten an Unternehmer: Vorsteuererstattung durch Option zur Umsatzsteuer (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Wenn Sie Räume an Unternehmer vermieten, können Sie unter bestimmten Voraussetzungen auf die Umsatzsteuerfreiheit der Mieteinnahmen verzichten. Diese Option zur Umsatzsteuerpflicht ermöglicht den Vorsteuerabzug aus Baukosten oder teuren Renovierungsmaßnahmen.

Ganz wichtig für Sie: Schon vor dem ersten Schritt sollten Sie wissen, was für die Argumentation gegenüber dem Finanzamt entscheidend ist. Denn Ihre Absicht der umsatzsteuerpflichtigen Vermietung ist der bestimmende Faktor. Ab 1.11.2010 wurde die Frist für die Ausübung der Option verkürzt.

Vermieten an Unternehmer: Vorsteuererstattung durch Option zur Umsatzsteuer (German Edition)

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