{"id":1985,"date":"2021-11-02T14:50:00","date_gmt":"2021-11-02T13:50:00","guid":{"rendered":"http:\/\/entw.schaffer-partner.de\/?p=1985"},"modified":"2026-04-13T11:42:08","modified_gmt":"2026-04-13T09:42:08","slug":"monatsinformation-januar-2022","status":"publish","type":"post","link":"https:\/\/schaffer-partner.de\/en\/steuernews\/monatsinformation-januar-2022\/","title":{"rendered":"Monatsinformation \/ November 2021"},"content":{"rendered":"<ul class=\"wp-block-list\">\n<li>Zum Sonderausgabenabzug f\u00fcr Kirchensteuer bei einem R\u00fcckgriffsanspruch<\/li>\n\n\n\n<li>Bildung einer R\u00fcckstellung f\u00fcr Steuernachforderungen im Steuerentstehungsjahr unzul\u00e4ssig<\/li>\n\n\n\n<li>Problemhund im Tierheim: Zweckgebunde Spende kann anzuerkennen sein<\/li>\n\n\n\n<li>Kein Entlastungsbetrag f\u00fcr Alleinerziehende bei Heirat und Zusammenzug der Ehegatten im Dezember<\/li>\n\n\n\n<li>Zur Besteuerung von Rentenzahlungen aus einem vor 2005 abgeschlossenen beg\u00fcnstigten Versicherungsvertrag mit Kapitalwahlrecht<\/li>\n\n\n\n<li>Sonderausgabenabzug von inl\u00e4ndischen Pflichtbeitr\u00e4gen zur Renten- und Arbeitslosenversicherung f\u00fcr in Drittstaaten erzielten, im Inland steuerfreien Arbeitslohn<\/li>\n\n\n\n<li>Erschlie\u00dfung einer \u00f6ffentlichen Stra\u00dfe ist keine beg\u00fcnstigte Handwerkerleistung<\/li>\n\n\n\n<li>Entgeltliche Vermietungsleistung bei \u00dcberlassung eines Firmenfahrzeugs an Arbeitnehmer?<\/li>\n\n\n\n<li>Klippen beim Nie\u00dfbrauch im Erbschaft-\/Schenkungsteuerrecht<\/li>\n\n\n\n<li>Gewerbesteuer f\u00fcr Schadensersatz wegen Prospekthaftung bei Beteiligung an gewerblich t\u00e4tiger Fonds-KG<\/li>\n\n\n\n<li>R\u00fcckkehr aus Homeoffice kann angeordnet werden<\/li>\n\n\n\n<li>Termine Steuern\/Sozialversicherung<\/li>\n<\/ul>\n\n\n\n<p>Haben Sie Fragen zu den Artikeln dieser Ausgabe der Monatsinformationen oder zu anderen Themen? Bitte sprechen Sie uns an.<br>Wir beraten Sie gerne.<\/p>\n\n\n\n<p><br>Mit freundlichen Gr\u00fc\u00dfen<br>Schaffer &amp; Partner<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity is-style-wide\"\/>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-99721a1d-b310-4e27-a5e6-c6f7907b7ea4\" href=\"https:\/\/schaffer-partner.de\/wp-content\/uploads\/2022\/01\/Publication_November-2021.pdf\">Publication November 2021<\/a><a href=\"https:\/\/schaffer-partner.de\/wp-content\/uploads\/2022\/01\/Publication_November-2021.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-99721a1d-b310-4e27-a5e6-c6f7907b7ea4\">Herunterladen<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Experten-Updates zu Kirchensteuer, Homeoffice, Erbrecht &#038; mehr. Jetzt aktuelle Steuernews und wichtige Gerichtsurteile online nachlesen!<\/p>","protected":false},"author":1,"featured_media":3634,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1985","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuernews","entry","has-media"],"_links":{"self":[{"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/posts\/1985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/comments?post=1985"}],"version-history":[{"count":8,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/posts\/1985\/revisions"}],"predecessor-version":[{"id":7565,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/posts\/1985\/revisions\/7565"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/media\/3634"}],"wp:attachment":[{"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/media?parent=1985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/categories?post=1985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/tags?post=1985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}