Claim special advertising costs
Capital income and income-related expenses
Since the introduction of the flat-rate withholding tax, income-related expenses in connection with capital income are no longer taken into account. Instead, they are considered to be compensated with the savers' lump sum. Since 1.1.2023, this amounts to € 1,000.00 to € 2,000.00 for joint assessment.
Closed-end fund investments
Investments in the form of closed-end fund participations are not to be compared with the "usual" investments such as shares, bonds, fixed-term deposits, etc.. In this case, different regulations apply as far as the claiming of income-related expenses is concerned.
Special advertising costs
Investors in closed-end real estate funds can claim special advertising costs as a tax reduction, since these funds generate income from renting and leasing. Special advertising costs are expenses that are economically related to a closed-end fund investment and are not borne by the fund company, but by the respective shareholder, the fund investor. Special advertising costs include, for example, interest on loans in connection with share financing, postage or telephone costs. The legal basis for the deduction of special advertising costs results, among others, from the ruling of the Federal Fiscal Court/BFH of November 23, 2004 (Ref. IX R 59/01).
Status: April 26, 2023
Image: kwarner - stock.adobe.com
