{"id":2328,"date":"2017-06-27T12:30:39","date_gmt":"2017-06-27T10:30:39","guid":{"rendered":"http:\/\/honert-sy.sygnal.de\/?p=2328\/"},"modified":"2017-11-23T13:46:18","modified_gmt":"2017-11-23T11:46:18","slug":"prevention-of-a-double-deduction-of-operational-expenses-%c2%a7-4i-estg-german-income-tax-act-new","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/prevention-of-a-double-deduction-of-operational-expenses-%c2%a7-4i-estg-german-income-tax-act-new\/","title":{"rendered":"PREVENTION OF A DOUBLE DEDUCTION OF OPERATIONAL EXPENSES (\u00a7 4i EStG (German Income Tax Act) &#8211; NEW)"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_section-6d8e29337fdd87ef7327b46eb1b48c39\">\n.avia-section.av-av_section-6d8e29337fdd87ef7327b46eb1b48c39{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-av_section-6d8e29337fdd87ef7327b46eb1b48c39 main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-2328'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-av_section-d18d8c2c81d10022ebd21ffa95322c35 main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-2328'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-6142be8954cfa2238c6f107b29aa4dda\">\n#top .av-special-heading.av-av_heading-6142be8954cfa2238c6f107b29aa4dda{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-6142be8954cfa2238c6f107b29aa4dda .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-6142be8954cfa2238c6f107b29aa4dda .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-6142be8954cfa2238c6f107b29aa4dda av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>27. June 2017\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >PREVENTION OF A DOUBLE DEDUCTION OF OPERATIONAL EXPENSES (\u00a7 4i EStG (German Income Tax Act) \u2013 NEW)<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-av_textblock-35972167d9f102c5ddaec0c531c98b9e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>The prevention of the use of international tax arrangements, where in particular divergent tax system are being \u201cplayed off\u201d against each other (OECD\u2019s BEPS project\/G-20), is in the centre of attention of the current and future tax legislation: A shareholder\u2019s personal expenses can no longer be deducted as special business expenses, as long as these expenses also lower the tax base in another country (\u00a7 4i EStG). This prohibition on the deduction is applicable for the first time for the assessment period 2017 and is implemented as emergency measure, regardless of the OECD-Recommendations.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-av_textblock-35972167d9f102c5ddaec0c531c98b9e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Background<\/h2>\n<p>BEPS stands for\u00a0<span class=\"bold-lowercase\">Base Erosion and Profit Shifting.<\/span> The BEPS project was among others initiated by all OECD member countries and the G-20 with the aim of taking action against the <span class=\"bold-lowercase\">harmful tax competition<\/span> of countries and the <span class=\"bold-lowercase\">aggressive tax planning scheme of internationally operating groups.<\/span> On 5\u00a0October\u00a02015 the OECD published the BEPS project\u2019s results. Based on an action plan including 15 measures, concrete and feasible proposals were developed. This was followed by the publication of the EU BEPS regulation in July 2016.<\/p>\n<p>The newly implemented \u00a7 4i EStG is related to action point 2 (Neutralising Hybrid Mismatch Arrangements) which contains suggestions for the prevention of non-taxation as well as for the double deduction of expenses regarding cross-border situations due to so-called hybrid arrangements. <span class=\"bold-lowercase\">Hybrid Arrangements<\/span> are characterised by the fact that two or more tax systems estimate one event or one legal entity differently, e. g. a company as \u201ctransparent\u201d or \u201cnon-transparent\u201d or a financial instrument as equity or loan capital. As a result the deduction of operating expenses may arise in one state without an equivalent taxation in another state or a \u201cdouble deduction of operating expenses\u201d may arise.<\/p>\n<h2>II. Specific problem<\/h2>\n<p>German partnerships are considered co-entrepreneurships in terms of tax law, which has led to problems in cross-border contexts. The reason for these problems is the <span class=\"bold-lowercase\">two-stage determination of income<\/span>. In the first stage the profit of the co-entrepreneurship is determined and attributed proportionally to its co-entrepreneurs. In the second stage expenses and revenues from so-called special operating assets (Sonderbetriebsverm\u00f6gen) are attributed to the individual co-entrepreneurs. Difficulties usually occur because <span class=\"bold-lowercase\">foreign tax regimes are not familiar with<\/span> the institution of extraordinary operating <span class=\"bold-lowercase\">assets<\/span>. As a consequence expenses and revenues from special operating assets are not attributed to the profit of the co-entrepreneurship, but outside of this scope. As long as these expenses and revenues are attributed to the partnership in Germany, they are being taken into account \u201ctwice\u201d in the end.<\/p>\n<p><em><br \/>\nExample:<br \/>\nThe foreign-based A-Limited, which is considered a corporation under German law, and Mr. B are shareholders of a commercially operating oHG (general partnership) based in Germany, each with a stake in the amount of 50 %. A-Limited is based in a country which has signed a Double Taxation Treaty with Germany. It refinanced its contribution in the oHG with a loan and pays an annual interest of EUR 25,000.00, which can be deducted as operational expenses in its country of residence.<br \/>\nIn Germany A-Limited is subject to limited corporation tax on its domestic commercial revenues resulting from the participation in the oHG (\u00a7 2 no. 1 KStG [German Corporate Income Tax Act] in connection with \u00a7 49 para. 1 no. 2 letter a EStG). According to the OECD Model Tax Convention (OECD-MTC), Germany is allowed to impose a tax on the profit of the oHG (article 7 para. 1, 2 OECD-MA). The profits are exempt from taxation in the other country subject to the progression clause (article 23A OECD-MTC). From a German tax perspective, the refinancing loan is considered passive special operating assets II (Sonderbetriebsverm\u00f6gen II). In Germany the interests are deducted as special operational expenses (Sonderbetriebsausgaben) \u2013 in the second stage of the determination of the income of the co-entrepreneurship (\u00a7 4 para. 4 in connection with \u00a7 15 para. 1 no. 2 EStG, \u00a7 50d para. 10 sentence 1 in connection with sentence 3, 2nd half of the sentence, EStG in connection with article 7 para. 1 page 1, 2nd half of the sentence, in connection with sentence 2 OECD-MTC). \u00a7 4i EStG prevents this deduction of interests as special operational expenses (Sonderbetriebsausgaben) from the assessment period 2017 onwards.<br \/>\n<\/em><\/p>\n<h2>III. Regulatory content<\/h2>\n<p>Pursuant to \u00a7 4i sentence 1 EStG expenses of a co-entrepreneur cannot be deducted as special operational expenses to the extent that these expenses lower the <span class=\"bold-lowercase\">tax base in another country.<\/span><br \/>\nThe regulations under s\u00a7 4i EStG became effective on 1 January 2017 and are applicable from the <span class=\"bold-lowercase\">assessment period 2017<\/span> onwards and also in the case that the legal ground for the special operational expenses has arisen before 2017. That means that the prohibition on the deduction would also apply if A-Limited had obtained the refinancing loan in 2016.<br \/>\n\u00a7 4i sentence 1 EStG requires a limited or unlimited income or corporate tax liability and <span class=\"bold-lowercase\">revenues from an operating co-entrepreneurship<\/span> pursuant to \u00a7\u00a7 13, 15 or 18 EStG. The regulation includes partnerships under civil law and company-like legal groups (community of property\/of joint heirs) as well as foreign companies if they can be classified as partnerships according to the so-called legal type comparison. Any expense of a shareholder is subject to this prohibition on deduction regardless of a connection with special business asset I or II.<br \/>\n\u00a7 4i sentence 1 EStG does not include expenses which are already considered business expenses in the first stage of the determination of income of the co-entrepreneurship and such expenses which also lower the <span class=\"bold-lowercase\">tax base<\/span> in another country. This does not require an effective tax reduction. \u00a7 4i sentence 1 EStG also applies <span class=\"bold-lowercase\">regardless of<\/span> whether the expenses lower the tax base <span class=\"bold-lowercase\">for any person or in any financial period<\/span> (tax year, economic year, calendar year). So it could also happen that the financing costs in the example cannot be deducted as special operating expenses in the assessment period 2017 in Germany if the operational expenses are only deducted in A-Limited\u2019s country of residence in 2018. The prohibition on deduction for domestic special operating expenses only applies to the extent that the <span class=\"bold-lowercase\">expenses lower the tax base<\/span> in another country. If the refinancing interest is partially excluded from the deduction of operational cost in A-Limited\u2019s country of residence, the remaining amount will still be deductible as special operational expense in Germany.<br \/>\nThe prohibition on deduction does not apply according to \u00a7 4i sentence 2 EStG if the non-deductible expenses pursuant to sentence 1 lower the revenues of the taxpayer which are subject to taxation both in his country of residence and abroad. Therefore it is sufficient that the revenues are taken into account in the tax base. This case does not require an effective tax burden. But then the exception under sentence 2 does not apply due to the lack of effective foreign taxation to the extent that the <span class=\"bold-lowercase\">other country does not impose a tax<\/span> on the revenues either for legal (lack of taxability, objective or personal tax exemption) or other reasons (taxation deficit). It is not required that the expenses and the revenues are related to the same subject matter. However, a <span class=\"bold-lowercase\">reduction for the same taxpayer <\/span>is \u2013 contrary to the regulation in sentence 1 \u2013 necessary. If the limitation of the deduction according to \u00a7 4i sentence 1 EStG applies, an allocation with double-counted (corresponding) revenues is possible. In this case the prohibition on deduction applies only to the amount of special expenses exceeding the revenues. Furthermore, \u00a7 4i EStG applies also to the trade tax.<\/p>\n<h2>IV. Outlook<\/h2>\n<p>By implementing \u00a7 4i EStG the legal authorities intend to <span class=\"bold-lowercase\">close any taxation gaps <\/span>which arise from the double consideration of special operational expenses in both the country of residence and abroad. In this regard the implementation of \u00a7 4i EStG is transparent and consistent. There is, however, doubt whether the legal authorities are working within the limits of the BEPS project\u2019s guidelines which only affect hybrid arrangements. \u00a7 4i EStG may furthermore entail considerable <span class=\"bold-lowercase\">difficulties in practice.<\/span> For the future a multiple-period documentation of the taxation treatment of expenses and possible revenues abroad for multiple assessment periods and possibly for more than one taxpayer will be necessary.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_third-9deae2ff43582e0bccfb02cb654e15bd\">\n.flex_column.av-av_one_third-9deae2ff43582e0bccfb02cb654e15bd{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_third-9deae2ff43582e0bccfb02cb654e15bd av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item cat-item-272\"><a href=\"https:\/\/honert.de\/en\/category\/2026-q1\/\">2026 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-267\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q4-en\/\">2025 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-265\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q3-en\/\">2025 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-263\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q2-en\/\">2025 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-261\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q1-en\/\">2025 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-254\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q4-en\/\">2024 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-250\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q3-en\/\">2024 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-242\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q2-en\/\">2024 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-238\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q1-en\/\">2024 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-227\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q4-en\/\">2023 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-208\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q2-en\/\">2023 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-206\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q1-en\/\">2023 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-193\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q4-en\/\">2022 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-184\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q3-en\/\">2022 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-182\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q2-en\/\">2022 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-177\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q1-en\/\">2022 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-175\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q4-en\/\">2021 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-173\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q3-en\/\">2021 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-171\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q2-en\/\">2021 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-169\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q1-en\/\">2021 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-167\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q4-en\/\">2020 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-162\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q3-en\/\">2020 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-160\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q2-en\/\">2020 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-158\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q1-en\/\">2020 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-156\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q4-en\/\">2019 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-150\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q3-en\/\">2019 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-138\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q2-en\/\">2019 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-140\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q1-en\/\">2019 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-144\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q4-en\/\">2018 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-146\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q3-en\/\">2018 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-136\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q2-en\/\">2018 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-128\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q1-en\/\">2018 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-126\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q4-en\/\">2017 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-116\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q3-en\/\">2017 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-114\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q2-en\/\">2017 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-142\"><a href=\"https:\/\/honert.de\/en\/category\/deals-en\/\">Deal Announcements<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-58\"><a href=\"https:\/\/honert.de\/en\/category\/uncategorized\/\">Uncategorized<\/a>\n<\/li>\n\t\t\t<\/ul>\n\n\t\t\t<span class=\"seperator extralight-border\"><\/span><\/section><\/div><br \/>\n<section  class='av_textblock_section av-av_textblock-35972167d9f102c5ddaec0c531c98b9e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More Information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<li><a href=\"\/?page_id=1752\">International Tax<\/a><\/li>\n<li><a href=\"\/?page_id=1726\">Tax Advice and Tax Proceedings<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-fb479b19f087d3def54096c70f7e0968\">\n#top .hr.hr-invisible.av-av_hr-fb479b19f087d3def54096c70f7e0968{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-av_hr-fb479b19f087d3def54096c70f7e0968 hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-av_textblock-35972167d9f102c5ddaec0c531c98b9e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Downloads<\/h2>\n<p><a href=\"#\" onclick=\"window.print();return false\">Print<\/a><br \/>\n\n\n\n\t<div class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/2328?pdf=2328\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-2328'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>The prevention of the use of international tax arrangements, where in particular divergent tax system are being \u201cplayed off\u201d against each other (OECD\u2019s BEPS project\/G-20), is in the centre of attention of the current and future tax legislation: A shareholder\u2019s personal expenses can no longer be deducted as special business expenses, as long as these 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