{"id":501,"date":"2019-09-15T11:45:23","date_gmt":"2019-09-15T11:45:23","guid":{"rendered":"https:\/\/frc.co.at\/?page_id=501"},"modified":"2022-12-14T21:36:46","modified_gmt":"2022-12-14T21:36:46","slug":"news","status":"publish","type":"page","link":"https:\/\/frc.co.at\/en\/news\/","title":{"rendered":"News"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"501\" class=\"elementor elementor-501\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ac9ca5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ac9ca5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-fc40e94\" data-id=\"fc40e94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-90988fe\" data-id=\"90988fe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11e7ef0 elementor-widget elementor-widget-icon-box\" data-id=\"11e7ef0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h1 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNews\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h1>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-919f5c1\" data-id=\"919f5c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8262e30 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8262e30\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da6ae65\" data-id=\"da6ae65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-524dfe6 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"524dfe6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7eb1a2d\" data-id=\"7eb1a2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca025eb elementor-widget elementor-widget-heading\" data-id=\"ca025eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">news<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-55df323\" data-id=\"55df323\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-168ccb9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"168ccb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54f95eb elementor-widget elementor-widget-text-editor\" data-id=\"54f95eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a class=\"components-external-link edit-post-post-link__link\" style=\"color: #124964; transition-property: border, background, color; transition-duration: 0.05s; transition-timing-function: ease-in-out; outline: transparent solid 1px; overflow-wrap: break-word; display: block; box-sizing: inherit; box-shadow: #5b9dd9 0px 0px 0px 1px, rgba(30, 140, 190, 0.8) 0px 0px 2px 1px; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 13px; font-style: normal; font-weight: 400; background-color: #ffffff;\" href=\"https:\/\/frc.co.at\/en\/klientenjournal-3-2020\/\" target=\"_blank\" rel=\"external noreferrer noopener\"><style>.wp-show-posts-columns#wpsp-736 {margin-left: -4em; }.wp-show-posts-columns#wpsp-736 .wp-show-posts-inner {margin: 0 0 4em 4em; }<\/style><section id=\"wpsp-736\" class=\"wp-show-posts-columns wp-show-posts\" style=\"\"><article class=\"wp-show-posts-single post-1331 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/zwangsstrafe-bei-nichteinreichung-von-abgabenerklarungen\/\" rel=\"bookmark\">Zwangsstrafe bei Nichteinreichung von Abgabenerkl\u00e4rungen<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/zwangsstrafe-bei-nichteinreichung-von-abgabenerklarungen\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Das Bundesfinanzgericht (BFG) stellte k\u00fcrzlich klar, dass bei versp\u00e4teter oder nicht erfolgter Einreichung von Steuererkl\u00e4rungen das Finanzamt im eigenen Ermessen eine Zwangsstrafe verh\u00e4ngen kann.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1332 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/rechnungslegung-eines-landwirts-in-der-ust-pauschalierung\/\" rel=\"bookmark\">Rechnungslegung eines Landwirts in der USt-Pauschalierung<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/rechnungslegung-eines-landwirts-in-der-ust-pauschalierung\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Land- und forstwirtschaftliche Betriebe unterliegen auch im Falle der Pauschalierung grunds\u00e4tzlich dem Umsatzsteuergesetz. Trotz Anwendung der Durchschnittssatzbesteuerung bestehen klare Vorgaben, wann eine Rechnung auszustellen ist und welche Inhalte diese aufweisen muss.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1333 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/pramien-fur-private-gruppenkrankenversicherung\/\" rel=\"bookmark\">Pr\u00e4mien f\u00fcr private Gruppenkrankenversicherung<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/pramien-fur-private-gruppenkrankenversicherung\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Beitr\u00e4ge f\u00fcr die gesetzliche Krankenversicherung sind grunds\u00e4tzlich als Werbungskosten abzugsf\u00e4hig. J\u00fcngst besch\u00e4ftigte sich das Bundesfinanzgericht (BFG) mit der Frage, ob auch Pr\u00e4mien f\u00fcr eine private Gruppenkrankenversicherung eines bereits pensionierten Arztes als Werbungskosten steuerlich abzugsf\u00e4hig sind.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1334 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/sachbezug-fur-mehrere-kraftfahrzeuge\/\" rel=\"bookmark\">Sachbezug f\u00fcr mehrere Kraftfahrzeuge<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/sachbezug-fur-mehrere-kraftfahrzeuge\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Stellt ein Arbeitgeber einem Arbeitnehmer gleichzeitig mehrere Fahrzeuge auch zur privaten Nutzung zur Verf\u00fcgung, ist f\u00fcr jedes einzelne Auto ein eigener Sachbezug anzusetzen.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1335 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/abzugsfahige-werbungskosten-bei-gebaudeabriss\/\" rel=\"bookmark\">Abzugsf\u00e4hige Werbungskosten bei Geb\u00e4udeabriss<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/abzugsfahige-werbungskosten-bei-gebaudeabriss\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Soweit die Anschaffung eines Altgeb\u00e4udes und dessen Abbruch im Zusammenhang mit der Erzielung steuerlich relevanter Eink\u00fcnfte steht, stellen die verlorenen Aufwendungen f\u00fcr das Altgeb\u00e4ude Werbungskosten dar.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1336 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/abgabenanspruche-im-insolvenzverfahren\/\" rel=\"bookmark\">Abgabenanspr\u00fcche im Insolvenzverfahren<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/abgabenanspruche-im-insolvenzverfahren\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Eine Insolvenz ist f\u00fcr jedes betroffene Unternehmen eine Ausnahmesituation. Neben der Sorge um den Fortbestand stellt sich die Frage, was mit den Steuerschulden passiert und wie diese zu behandeln sind.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1337 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/umsatzsteuerlicher-doppelerwerb\/\" rel=\"bookmark\">Umsatzsteuerlicher Doppelerwerb<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/umsatzsteuerlicher-doppelerwerb\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Eine f\u00e4lschliche Inrechnungstellung von inl\u00e4ndischer Umsatzsteuer durch den Lieferanten, obwohl bei ihm eigentlich eine steuerfreie innergemeinschaftliche Lieferung vorliegt, steht einer gleichzeitigen Besteuerung der Lieferung beim Empf\u00e4nger in Form des Doppelerwerbs nicht entgegen.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1338 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/grest-bemessungsgrundlage-bei-erwerb-einer-wohnung\/\" rel=\"bookmark\">GrESt-Bemessungsgrundlage bei Erwerb einer Wohnung<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/grest-bemessungsgrundlage-bei-erwerb-einer-wohnung\/\" title=\"5:12 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-04-20T17:12:23+00:00\" itemprop=\"datePublished\">April 20, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Beim Kauf einer Eigentumswohnung stellt sich die Frage, wie das mitverkaufte Inventar steuerlich zu behandeln ist und ob der Kaufpreisanteil f\u00fcr Gegenst\u00e4nde, die fest mit dem Mauerwerk verbunden sind, der Grunderwerbsteuer (GrESt) unterliegt.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1329 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/neue-nova-regelungen\/\" rel=\"bookmark\">Neue NoVA-Regelungen<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/neue-nova-regelungen\/\" title=\"3:25 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-03-19T15:25:44+00:00\" itemprop=\"datePublished\">March 19, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1330 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/kauf-und-geschenkgutscheine\/\" rel=\"bookmark\">Kauf- und Geschenkgutscheine<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/kauf-und-geschenkgutscheine\/\" title=\"3:25 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-03-19T15:25:44+00:00\" itemprop=\"datePublished\">March 19, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1323 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/neues-nachhaltigkeitsberichtsgesetz\/\" rel=\"bookmark\">Neues Nachhaltigkeitsberichtsgesetz<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/neues-nachhaltigkeitsberichtsgesetz\/\" title=\"3:25 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-03-19T15:25:44+00:00\" itemprop=\"datePublished\">March 19, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1324 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/ams-finanzierte-bildungsleistungen-und-vorsteuern\/\" rel=\"bookmark\">AMS-finanzierte Bildungsleistungen und Vorsteuern<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/ams-finanzierte-bildungsleistungen-und-vorsteuern\/\" title=\"3:25 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-03-19T15:25:44+00:00\" itemprop=\"datePublished\">March 19, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Bildungsleistungen sind steuerbefreit. Anbieter solcher Leistungen k\u00f6nnen jedoch auf diese Befreiung verzichten und Vorsteuerabzug geltend machen.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1325 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/haftung-eines-ehemaligen-geschaftsfuhrers\/\" rel=\"bookmark\">Haftung eines ehemaligen Gesch\u00e4ftsf\u00fchrers<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/haftung-eines-ehemaligen-geschaftsfuhrers\/\" title=\"3:25 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-03-19T15:25:44+00:00\" itemprop=\"datePublished\">March 19, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1326 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/neue-abgabenhinterziehung-geltendmachung-von-verlusten\/\" rel=\"bookmark\">Neue Abgabenhinterziehung: Geltendmachung von Verlusten<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/neue-abgabenhinterziehung-geltendmachung-von-verlusten\/\" title=\"3:25 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-03-19T15:25:44+00:00\" itemprop=\"datePublished\">March 19, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1327 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/umsatzsteuer-bei-pro-bono-leistungen-eines-rechtsanwalts\/\" rel=\"bookmark\">Umsatzsteuer bei Pro-Bono-Leistungen eines Rechtsanwalts<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/umsatzsteuer-bei-pro-bono-leistungen-eines-rechtsanwalts\/\" title=\"3:25 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-03-19T15:25:44+00:00\" itemprop=\"datePublished\">March 19, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1328 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/vorsteuerabzugsverbot-fur-luxusimmobilien\/\" rel=\"bookmark\">Vorsteuerabzugsverbot f\u00fcr Luxusimmobilien<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/vorsteuerabzugsverbot-fur-luxusimmobilien\/\" title=\"3:25 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-03-19T15:25:44+00:00\" itemprop=\"datePublished\">March 19, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1315 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/feiertagsarbeitsentgelt-und-uberstundenzuschlage\/\" rel=\"bookmark\">Feiertagsarbeitsentgelt und \u00dcberstundenzuschl\u00e4ge<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/feiertagsarbeitsentgelt-und-uberstundenzuschlage\/\" title=\"1:34 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-02-23T13:34:54+00:00\" itemprop=\"datePublished\">February 23, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Damit sich Mehrarbeit wieder lohnt, gelten seit 1.1.2026 neue steuerliche Regelungen f\u00fcr \u00dcberstundenzuschl\u00e4ge und das Feiertagsarbeitsentgelt.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1316 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/kilometergeld-und-fahrtenbuch\/\" rel=\"bookmark\">Kilometergeld und Fahrtenbuch<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/kilometergeld-und-fahrtenbuch\/\" title=\"1:34 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-02-23T13:34:54+00:00\" itemprop=\"datePublished\">February 23, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1317 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/mehrwertsteuersenkung-auf-lebensmittel\/\" rel=\"bookmark\">Mehrwertsteuersenkung auf Lebensmittel<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/mehrwertsteuersenkung-auf-lebensmittel\/\" title=\"1:34 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-02-23T13:34:54+00:00\" itemprop=\"datePublished\">February 23, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1318 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/der-eu-one-stop-shop-eu-oss\/\" rel=\"bookmark\">Der EU-One-Stop-Shop (EU-OSS)<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/der-eu-one-stop-shop-eu-oss\/\" title=\"1:34 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-02-23T13:34:54+00:00\" itemprop=\"datePublished\">February 23, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Der EU-One-Stop-Shop (EU-OSS) soll den grenz\u00fcberschreitenden Handel steuerlich vereinfachen. Das System wurde aber zu einer umsatzsteuerlichen Herausforderung.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1319 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/wahlmoglichkeit-bei-abschreibung-von-grundstucken\/\" rel=\"bookmark\">Wahlm\u00f6glichkeit bei Abschreibung von Grundst\u00fccken<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/wahlmoglichkeit-bei-abschreibung-von-grundstucken\/\" title=\"1:34 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-02-23T13:34:54+00:00\" itemprop=\"datePublished\">February 23, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1320 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/forschungspramie-abzugsfahigkeit-von-managergehaltern\/\" rel=\"bookmark\">Forschungspr\u00e4mie: Abzugsf\u00e4higkeit von Managergeh\u00e4ltern<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/forschungspramie-abzugsfahigkeit-von-managergehaltern\/\" title=\"1:34 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-02-23T13:34:54+00:00\" itemprop=\"datePublished\">February 23, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Mit der aktuellen Novelle der Forschungspr\u00e4mienverordnung (FoPV) hat das Finanzministerium auf eine Entscheidung des Verwaltungsgerichtshofes (VwGH) reagiert.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1321 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/homeoffice-als-betriebsstatte-in-einem-anderen-staat\/\" rel=\"bookmark\">Homeoffice als Betriebsst\u00e4tte in einem anderen Staat?<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/homeoffice-als-betriebsstatte-in-einem-anderen-staat\/\" title=\"1:34 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-02-23T13:34:54+00:00\" itemprop=\"datePublished\">February 23, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1322 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/registrierkassenpflicht-und-kalte-hande-regelung\/\" rel=\"bookmark\">Registrierkassenpflicht und Kalte-H\u00e4nde-Regelung<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/registrierkassenpflicht-und-kalte-hande-regelung\/\" title=\"1:34 pm\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-02-23T13:34:54+00:00\" itemprop=\"datePublished\">February 23, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<p>Mit 1.1.2026 traten mehrere Erleichterungen bei der Registrierkassen- und Belegerteilungspflicht in Kraft. Ziel ist die Entlastung von kleinen Betrieben.<\/p>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><article class=\"wp-show-posts-single post-1314 post type-post status-publish format-standard hentry category-fin wpsp-col-6\" itemtype=\"http:\/\/schema.org\/CreativeWork\" itemscope><div class=\"wp-show-posts-inner\" style=\"\">\t\t\t\t\t\t<header class=\"wp-show-posts-entry-header\">\n\t\t\t\t\t\t\t<h2 class=\"wp-show-posts-entry-title\" itemprop=\"headline\"><a href=\"https:\/\/frc.co.at\/en\/kammerumlagen-und-hebesatze-ab-1-1-2026\/\" rel=\"bookmark\">Kammerumlagen und Hebes\u00e4tze ab 1.1.2026<\/a><\/h2><div class=\"wp-show-posts-entry-meta wp-show-posts-entry-meta-below-title post-meta-inline\"><span class=\"wp-show-posts-posted-on wp-show-posts-meta\">\n\t\t\t\t\t<a href=\"https:\/\/frc.co.at\/en\/kammerumlagen-und-hebesatze-ab-1-1-2026\/\" title=\"11:06 am\" rel=\"bookmark\"><time class=\"wp-show-posts-entry-date published\" datetime=\"2026-01-21T11:06:51+00:00\" itemprop=\"datePublished\">January 21, 2026<\/time><\/a>\n\t\t\t\t<\/span><\/div>\t\t\t\t\t\t<\/header><!-- .entry-header -->\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"wp-show-posts-entry-summary\" itemprop=\"text\">\n\t\t\t\t\t\t\t<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>\n\t\t\t\t\t\t<\/div><!-- .entry-summary -->\n\t\t\t\t\t<\/div><!-- wp-show-posts-inner --><\/article><div class=\"wpsp-clear\"><\/div><\/section><!-- .wp-show-posts --><div class=\"wpsp-load-more\"><span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501\/page\/2\/\">2<\/a>\n<span class=\"page-numbers dots\">&hellip;<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501\/page\/15\/\">15<\/a>\n<a class=\"next page-numbers\" href=\"https:\/\/frc.co.at\/en\/wp-json\/wp\/v2\/pages\/501\/page\/2\/\">Next &rarr;<\/a><\/div><br \/><span class=\"components-visually-hidden\" style=\"clip: rect(1px, 1px, 1px, 1px); clip-path: inset(50%); height: 1px; margin: -1px; overflow: hidden; position: absolute; width: 1px; box-sizing: inherit; overflow-wrap: normal !important;\">(opens in a new tab)<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>News news (opens in a new 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