All posts tagged: AQrbeitshilfe

BFM Arbeitshilfe

Renting and leasing: BFH considers BMF Excel tool to be unsuitable

In a ruling, the Federal Fiscal Court (Bundesfinanzhof, BFH) has clarified that a contractual allocation of the purchase price may not be replaced by a calculation in accordance with the Excel tool of the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF). Background The BMF’s Excel tool is used to determine the assessment basis for the depreciation of buildings pursuant […]

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