Steering in a safe direction

Betrieb eines Blockheizkraftwerks durch Wohnungseigentümergemeinschaft

15.01.2019
Eine Wohnungseigentümergemeinschaft kann beim Betrieb eines Blockheizkraftwerks gewerblich tätig sein und ertragsteuerrechtlich eine Mitunternehmerschaft begründen, und zwar auch ohne zusätzliche GbR-Gründung. Das geht aus einer Entscheidung des Bundesfinanzhofs (BFH) hervor.

What makes us special?

A good question – we are sure we could now write you a long text about our broad range of services, our know-how and many of our strengths. But, honestly, would you read this to the end?

So what’s so special about us?

Everyone – employee & client – is part of the whole…

SRS Academy on the topic: News at the turn of the year in social insurance

30. November 2018 | Dates

On Wednesday, December 5, 2018, the next event of the SRS Academy took place on the topic “News on the New Year in Social Insurance”.

Mr. Uwe Lindner from BARMER Chemnitz gave a lecture on the following topics :

  • New Values, Calculated Values and Maturities
  • Increase in charge limits for mid-jobs – Transition area
  • Parity financing of the statutory health insurance system
  • Classification of self-employed or voluntary members in the statutory health insurance system

We are also planning further events of the SRS Academy in the new year.

We are happy to receive your suggestions and topic suggestions.

 

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