{"id":1199,"date":"2020-09-02T07:34:29","date_gmt":"2020-09-02T07:34:29","guid":{"rendered":"http:\/\/stb-gallon.de\/wordpress\/?page_id=1199"},"modified":"2026-03-05T09:30:12","modified_gmt":"2026-03-05T09:30:12","slug":"mandanteninformationen-2","status":"publish","type":"page","link":"https:\/\/stb-gallon.de\/wordpress\/index.php\/mandanteninformationen-2\/","title":{"rendered":"Mandanteninformationen"},"content":{"rendered":"<div data-colibri-id=\"1199-c1\" class=\"style-748 style-local-1199-c1 position-relative\">\n  <!---->\n  <div data-colibri-component=\"section\" data-colibri-id=\"1199-c2\" id=\"reusable-sections\" class=\"h-section h-section-global-spacing d-flex align-items-lg-center align-items-md-center align-items-center style-749 style-local-1199-c2 position-relative\">\n    <!---->\n    <!---->\n    <div class=\"h-section-grid-container h-section-boxed-container\">\n      <!---->\n      <div data-colibri-id=\"1199-c3\" class=\"h-row-container gutters-row-lg-0 gutters-row-md-0 gutters-row-2 gutters-row-v-lg-0 gutters-row-v-md-0 gutters-row-v-2 style-750 style-local-1199-c3 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-0 gutters-col-md-0 gutters-col-2 gutters-col-v-lg-0 gutters-col-v-md-0 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-751-outer style-local-1199-c4-outer\">\n            <div data-colibri-id=\"1199-c4\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-3 h-px-md-3 h-px-2 v-inner-lg-3 v-inner-md-3 v-inner-2 style-751 style-local-1199-c4 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-center align-self-md-center align-self-center\">\n                <!---->\n                <div data-colibri-id=\"1199-c5\" class=\"h-icon style-752 style-local-1199-c5 position-relative h-element\">\n                  <!----><span class=\"h-svg-icon h-icon__icon style-752-icon style-local-1199-c5-icon\"><!--Icon by Icons8 Line Awesome (https:\/\/icons8.com\/line-awesome)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"paper-plane\" viewBox=\"0 0 512 545.5\"><path d=\"M57.5 117.5L86 129l352 144 36.5 15-36.5 15L86 447l-28.5 11.5 7-30 31-140.5-31-140.5zm44.5 53L124.5 272h226zM124.5 304L102 405.5 350.5 304h-226z\"><\/path><\/svg><\/span><\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-888-outer style-local-1199-c6-outer\">\n            <div data-colibri-id=\"1199-c6\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-888 style-local-1199-c6 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-center align-self-md-center align-self-center\">\n                <!---->\n                <div data-colibri-id=\"1199-c7\" class=\"h-global-transition-all h-heading style-890 style-local-1199-c7 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-890 style-local-1199-c7\">\n                    <!---->\n                    <!---->\n                    <h3 class=\"\">aktuelle<\/h3>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-751-outer style-local-1199-c8-outer\">\n            <div data-colibri-id=\"1199-c8\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-3 h-px-md-3 h-px-2 v-inner-lg-3 v-inner-md-3 v-inner-2 style-751 style-local-1199-c8 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-center align-self-md-center align-self-center\">\n                <!---->\n                <div data-colibri-id=\"1199-c9\" class=\"h-global-transition-all h-heading style-753 style-local-1199-c9 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-753 style-local-1199-c9\">\n                    <!---->\n                    <!---->\n                    <h3 class=\"\">Mandanteninformationen<\/h3>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c10\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-756 style-local-1199-c10 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-757-outer style-local-1199-c11-outer\">\n            <div data-colibri-id=\"1199-c11\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-757 style-local-1199-c11 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c12\" class=\"h-text h-text-component style-1193 style-local-1199-c12 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>Bitte beachten Sie unsere aktuellen Infos und Tipps<\/p>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-758-outer style-local-1199-c13-outer\">\n            <div data-colibri-id=\"1199-c13\" class=\"d-flex h-flex-basis h-column__inner h-ui-empty-state-container h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-758 style-local-1199-c13 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100\">\n                <!---->\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-759-outer style-local-1199-c14-outer\">\n            <div data-colibri-id=\"1199-c14\" class=\"d-flex h-flex-basis h-column__inner h-ui-empty-state-container h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-759 style-local-1199-c14 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100\">\n                <!---->\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-760-outer style-local-1199-c15-outer\">\n            <div data-colibri-id=\"1199-c15\" class=\"d-flex h-flex-basis h-column__inner h-ui-empty-state-container h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-760 style-local-1199-c15 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100\">\n                <!---->\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c16\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1366 style-local-1199-c16 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1367-outer style-local-1199-c17-outer\">\n            <div data-colibri-id=\"1199-c17\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1367 style-local-1199-c17 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c18\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1370 style-local-1199-c18 position-relative\">\n                  <!---->\n                  <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n                    <!---->\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c22-outer\">\n                      <div data-colibri-id=\"1199-c22\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c22 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c23\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c23 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c23\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 3\/2026<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c24\" class=\"h-text h-text-component style-845 style-local-1199-c24 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>Guten Tag, kauft ein Arbeitnehmer bei seinem Arbeitgeber Genussrechte, k\u00f6nnen Ertr\u00e4ge als Kapitaleink\u00fcnfte und nicht als Arbeitslohn besteuert werden. Der Bundesfinanzhof befasstesich in einem aktuellen&nbsp;&nbsp;\n                                <strong\n                                  style=\"font-size: 101%; font-weight: 700; color: rgb(2, 0, 0);\">&#8230;<\/strong>\n                                  <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c25\" class=\"h-x-container style-1381 style-local-1199-c25 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c25-group style-1381-spacing style-local-1199-c25-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c26-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2026\/03\/Mandanten-Monatsinformation-Maerz-2026.pdf\"  data-colibri-id=\"1199-c26\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c26 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c26-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c280-outer\">\n                      <div data-colibri-id=\"1199-c280\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c280 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c281\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c281 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c281\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 2\/2026<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c282\" class=\"h-text h-text-component style-845 style-local-1199-c282 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>Guten Tag, das Recht auf Teilhabe am staatlichen Studienangebot begr\u00fcndet auch in F\u00e4llen&nbsp;zulassungsbeschr\u00e4nkter Studieng\u00e4nge keinen Anspruch auf Ber\u00fccksichtigung\n                                <br>von <strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c283\" class=\"h-x-container style-1381 style-local-1199-c283 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c283-group style-1381-spacing style-local-1199-c283-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c284-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2026\/03\/Mandanten-Monatsinformation-Februar-2026.pdf\"  data-colibri-id=\"1199-c284\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c284 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c284-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c275-outer\">\n                      <div data-colibri-id=\"1199-c275\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c275 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c276\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c276 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c276\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 1\/2026<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c277\" class=\"h-text h-text-component style-845 style-local-1199-c277 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>Guten Tag, mit dem Jahreswechsel gehen wieder zahlreiche gesetzliche \u00c4nderungen einher, die zum Teil die Steuern betreffen. Viele davon finden sich im Steuer\u00e4nderungsgesetz 2025, das&nbsp;&nbsp;<strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                                <br>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c278\" class=\"h-x-container style-1381 style-local-1199-c278 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c278-group style-1381-spacing style-local-1199-c278-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c279-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2026\/03\/Mandanten-Monatsinformation-Januar-2026.pdf\"  data-colibri-id=\"1199-c279\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c279 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c279-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c270-outer\">\n                      <div data-colibri-id=\"1199-c270\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c270 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c271\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c271 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c271\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 12\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c272\" class=\"h-text h-text-component style-845 style-local-1199-c272 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>Zuwendungen eines Alleingesellschafters an eine gemeinn\u00fctzige GmbH sind als Spenden abziehbar, auch wenn die gGmbH die Mittel (auch) zur Begleichung eines mit dem&nbsp;<strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c273\" class=\"h-x-container style-1381 style-local-1199-c273 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c273-group style-1381-spacing style-local-1199-c273-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c274-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/12\/2025_Dezember_Monatsinformation.pdf\"  data-colibri-id=\"1199-c274\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c274 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c274-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1367-outer style-local-1199-c27-outer\">\n            <div data-colibri-id=\"1199-c27\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1367 style-local-1199-c27 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c28\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1355 style-local-1199-c28 position-relative\">\n                  <!---->\n                  <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n                    <!---->\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c29-outer\">\n                      <div data-colibri-id=\"1199-c29\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c29 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c30\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c30 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c30\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 11\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c31\" class=\"h-text h-text-component style-845 style-local-1199-c31 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>das Bundesministerium der Finanzen hat die ertragsteuerliche Behandlung von&nbsp;Kryptowerten neu gefasst und die Fassung von 2022 ersetzt. Der Begriff \u201eKryptowerte\u201c dient u. a. nun als Oberbegriff;&nbsp;das Schreiben ist\n                                .<strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">..<\/strong>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c32\" class=\"h-x-container style-1381 style-local-1199-c32 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c32-group style-1381-spacing style-local-1199-c32-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c33-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/12\/2025_November_Monatsinformation.pdf\"  data-colibri-id=\"1199-c33\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c33 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c33-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c34-outer\">\n                      <div data-colibri-id=\"1199-c34\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c34 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c35\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c35 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c35\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 10\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c36\" class=\"h-text h-text-component style-845 style-local-1199-c36 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>das Finanzgericht M\u00fcnster hat entschieden, dass Verm\u00f6gensverluste aus einem Trickbetrug,&nbsp;bei dem die T\u00e4ter einem \u00e4lteren Menschen am Telefon die Notlage eines\n                                <br> .<strong style=\"font-size: 101%; font-weight: 700; color: rgb(2, 0, 0);\">..<\/strong>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c37\" class=\"h-x-container style-1381 style-local-1199-c37 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c37-group style-1381-spacing style-local-1199-c37-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c38-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/12\/Mandanteninformation-Oktober-2025.docx.pdf\"  data-colibri-id=\"1199-c38\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c38 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c38-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c39-outer\">\n                      <div data-colibri-id=\"1199-c39\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c39 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c40\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c40 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c40\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo&nbsp; 9\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c41\" class=\"h-text h-text-component style-845 style-local-1199-c41 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>mit der Bundesligasaison beginnt auch der Kampf um Eintrittskarten f\u00fcr beliebte Spiele.&nbsp;Werden diese oder \u00e4hnliche Eintrittskarten teuer weiterverkauft, stellt sich die Frage, wie das&nbsp;Finanzamt zu den Gewinnen des\n                                .<strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">..<\/strong>\n                                <br>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c42\" class=\"h-x-container style-1381 style-local-1199-c42 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c42-group style-1381-spacing style-local-1199-c42-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c43-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/12\/179731-Mandanten-Monatsinformation-September-2025.pdf\"  data-colibri-id=\"1199-c43\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c43 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c43-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c44-outer\">\n                      <div data-colibri-id=\"1199-c44\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c44 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c45\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c45 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c45\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 8\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c46\" class=\"h-text h-text-component style-845 style-local-1199-c46 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>m Zusammenhang mit der Vermietung von Containern als Kapitalanlage haben sich die&nbsp;\n                                <br>Finanzgerichte bereits mehrfach mit den daraus entstehenden Steuerfolgen,&nbsp;insbesondere\n                                <br> &nbsp;<strong style=\"font-size: 101%; font-weight: 700; color: rgb(2, 0, 0);\">&#8230;<\/strong>\n                                <br>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c47\" class=\"h-x-container style-1381 style-local-1199-c47 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c47-group style-1381-spacing style-local-1199-c47-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c48-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/12\/179727-Mandanten-Monatsinformation-August-2025.pdf\"  data-colibri-id=\"1199-c48\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c48 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c48-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1367-outer style-local-1199-c49-outer\">\n            <div data-colibri-id=\"1199-c49\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1367 style-local-1199-c49 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c50\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1370 style-local-1199-c50 position-relative\">\n                  <!---->\n                  <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n                    <!---->\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c51-outer\">\n                      <div data-colibri-id=\"1199-c51\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c51 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c52\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c52 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c52\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 7\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c53\" class=\"h-text h-text-component style-845 style-local-1199-c53 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>wird ein Grundst\u00fcck innerhalb von zehn Jahren nach der Anschaffung \u00fcbertragen und<\/p>\n                              <p>\u00fcbernimmt der neue Eigent\u00fcmer die auf dem Grundst\u00fcck lastenden Schulden, liegt ein .<strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">..<\/strong>\n                                <br>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c54\" class=\"h-x-container style-1381 style-local-1199-c54 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c54-group style-1381-spacing style-local-1199-c54-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c55-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/12\/179725-Mandanten-Monatsinformation-Juli-2025.pdf\"  data-colibri-id=\"1199-c55\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c55 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c55-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c56-outer\">\n                      <div data-colibri-id=\"1199-c56\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c56 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c57\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c57 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c57\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 6\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c58\" class=\"h-text h-text-component style-845 style-local-1199-c58 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>abweichend von seiner bisherigen Rechtsprechung vertritt der Bundesfinanzhof nunmehr<\/p>\n                              <p>die Auffassung, dass zur Ermittlung der Gesamtfahrzeugkosten\n                                <br>in einem .<strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">..<\/strong>\n                                <br>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c59\" class=\"h-x-container style-1381 style-local-1199-c59 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c59-group style-1381-spacing style-local-1199-c59-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c60-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/12\/174992-Mandanteninformation-Juni-2025.pdf\"  data-colibri-id=\"1199-c60\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c60 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c60-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c61-outer\">\n                      <div data-colibri-id=\"1199-c61\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c61 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c62\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c62 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c62\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 5\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c63\" class=\"h-text h-text-component style-845 style-local-1199-c63 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>der Solidarit\u00e4tszuschlag bleibt verfassungsgem\u00e4\u00df, solange sein Zweck, die Finanzierung<\/p>\n                              <p>wiedervereinigungsbedingter Aufgaben, nicht offensichtlich weggefallen ist .<strong style=\"font-size: 101%; font-weight: 700; color: rgb(2, 0, 0);\">..<\/strong>\n                                <br>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c64\" class=\"h-x-container style-1381 style-local-1199-c64 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c64-group style-1381-spacing style-local-1199-c64-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c65-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"der Solidarit\u00e4tszuschlag bleibt verfassungsgem\u00e4\u00df, solange sein Zweck, die Finanzierung wiedervereinigungsbedingter Aufgaben, nicht offensichtlich weggefallen ist...https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/07\/Mandanteninformation-Mai-2025.pdf\"  data-colibri-id=\"1199-c65\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c65 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c65-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1374-outer style-local-1199-c66-outer\">\n                      <div data-colibri-id=\"1199-c66\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1374 style-local-1199-c66 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c67\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c67 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-heading__outer style-846 style-local-1199-c67\">\n                              <!---->\n                              <!---->\n                              <h4 class=\"\">Mandanteninfo 4\/2025<\/h4>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c68\" class=\"h-text h-text-component style-845 style-local-1199-c68 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p>Guten Tag,&nbsp;die Einkommensteuer, die f\u00fcr den Ersatz eines Verdienstausfallschadens zu zahlen und dann&nbsp;vom Sch\u00e4diger zu ersetzen ist, muss vom Gesch\u00e4digten versteuert werden. Dies hat der&nbsp;<strong style=\"font-size: 101%; font-weight: 700; color: rgb(2, 0, 0);\"><br>&#8230;<\/strong>\n                                <br>\n                                <br>\n                              <\/p>\n                            <\/div>\n                          <\/div>\n                          <div data-colibri-id=\"1199-c69\" class=\"h-x-container style-1381 style-local-1199-c69 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c69-group style-1381-spacing style-local-1199-c69-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c70-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/04\/Mandanteninformation-April-2025.pdf\"  data-colibri-id=\"1199-c70\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c70 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c70-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>this is a link<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                          <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c71\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1360 style-local-1199-c71 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1361-outer style-local-1199-c72-outer\">\n            <div data-colibri-id=\"1199-c72\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1361 style-local-1199-c72 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c73\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c73 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c73\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 3\/2025<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c74\" class=\"h-text h-text-component style-845 style-local-1199-c74 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"font-weight: 700; font-size: 12px; font-family: &quot;Open Sans&quot;; color: rgb(0, 0, 0);\">Guten Tag,&nbsp;die mit dem Corona-Steuerhilfegesetz vom 19.06.2020 eingef\u00fchrte Steuerbefreiung ist nach Auffassung des Nieders\u00e4chsischen Finanzgerichts r\u00fcckwirkend, d. h<\/strong>&nbsp;&nbsp;\n                      <strong\n                        style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                        <br>\n                        <br>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c75\" class=\"h-x-container style-1379 style-local-1199-c75 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c75-group style-1379-spacing style-local-1199-c75-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c76-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/04\/Mandanten-Monatsinformationen-Maerz-2025.pdf\"  data-colibri-id=\"1199-c76\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c76 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c76-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>this is a link<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1362-outer style-local-1199-c77-outer\">\n            <div data-colibri-id=\"1199-c77\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1362 style-local-1199-c77 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c78\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c78 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c78\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 2\/2025<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c79\" class=\"h-text h-text-component style-845 style-local-1199-c79 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>Guten Tag,&nbsp;der 7. Senat des Finanzgerichts M\u00fcnster hat entschieden, dass nachlaufende&nbsp;Betriebsausgaben, die im Zusammenhang mit steuerpflichtigen Einnahmen aus dem Betrieb&nbsp;einer <strong style=\"font-size: 101%; font-weight: 700; color: rgb(2, 0, 0);\">&#8230;<\/strong>\n                      <br>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c80\" class=\"h-x-container style-1377 style-local-1199-c80 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c80-group style-1377-spacing style-local-1199-c80-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c81-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/04\/Mandanten-Monatsinformation-Februar-2025.pdf\"  data-colibri-id=\"1199-c81\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c81 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c81-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>this is a link<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1363-outer style-local-1199-c82-outer\">\n            <div data-colibri-id=\"1199-c82\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1363 style-local-1199-c82 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c83\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c83 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c83\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 1\/2025<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c84\" class=\"h-text h-text-component style-845 style-local-1199-c84 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>Guten Tag,&nbsp;mit dem Jahreswechsel gehen wieder zahlreiche gesetzliche&nbsp; \u00c4nderungen einher, die gro\u00dfenteils die Steuern betreffen. Viele&nbsp;davon stehen im Jahressteuergesetz 2024, das am 18.10.2024 im Bundestag&nbsp;&nbsp;\n                      <strong\n                        style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                        <br>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c85\" class=\"h-x-container style-1375 style-local-1199-c85 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c85-group style-1375-spacing style-local-1199-c85-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c86-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2025\/04\/Mandanten-Monatsinformation-Januar-2025.pdf\"  data-colibri-id=\"1199-c86\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c86 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c86-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>this is a link<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1364-outer style-local-1199-c87-outer\">\n            <div data-colibri-id=\"1199-c87\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1364 style-local-1199-c87 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c88\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c88 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c88\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 12\/2024<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c89\" class=\"h-text h-text-component style-845 style-local-1199-c89 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>das Finanzgericht M\u00fcnchen hatte zur Aufteilung des Kaufpreises f\u00fcr eine&nbsp;Eigentumswohnung auf Grund und&nbsp;Boden und Geb\u00e4ude zu entscheiden. Wurde eine&nbsp;Kaufpreisaufteilung im Kaufvertrag vorgenommen, stellt sich die Frage,\n                      ob diese&nbsp;&nbsp;<strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c90\" class=\"h-x-container style-1295 style-local-1199-c90 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c90-group style-1295-spacing style-local-1199-c90-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c91-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2024\/12\/Mandanten-Monatsinformation-Dezember-2024.pdf\"  data-colibri-id=\"1199-c91\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c91 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c91-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c92\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1355 style-local-1199-c92 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1359-outer style-local-1199-c93-outer\">\n            <div data-colibri-id=\"1199-c93\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1359 style-local-1199-c93 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c94\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c94 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c94\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 11\/2024<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c95\" class=\"h-text h-text-component style-845 style-local-1199-c95 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>Die Steuererm\u00e4\u00dfigung f\u00fcr energetische Ma\u00dfnahmen, wie z. B. den Einbau eines modernen&nbsp;Heizkessels, kann erst dann gew\u00e4hrt werden, wenn&nbsp; &nbsp;<strong style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                      <br>\n                      <br>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c96\" class=\"h-x-container style-1295 style-local-1199-c96 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c96-group style-1295-spacing style-local-1199-c96-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c97-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2024\/11\/Monatsinformation-November-2024.pdf\"  data-colibri-id=\"1199-c97\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c97 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c97-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1359-outer style-local-1199-c98-outer\">\n            <div data-colibri-id=\"1199-c98\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1359 style-local-1199-c98 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c99\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c99 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c99\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 10\/2024<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c100\" class=\"h-text h-text-component style-845 style-local-1199-c100 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>Guten Tag,&nbsp;das Nieders\u00e4chsische Finanzgericht hatte zu entscheiden, ob bei teilentgeltlicher&nbsp;\u00dcbertragung von Immobilien im Wege der vorweggenommenen Erbfolge ein&nbsp;<strong style=\"font-size: 101%; font-weight: 700; color: rgb(2, 0, 0);\">&#8230;<\/strong>\n                      <br>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c101\" class=\"h-x-container style-1295 style-local-1199-c101 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c101-group style-1295-spacing style-local-1199-c101-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c102-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2024\/10\/Mandanten-Monatsinformation-Ausgabe-Oktober-2024.pdf\"  data-colibri-id=\"1199-c102\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c102 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c102-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1359-outer style-local-1199-c103-outer\">\n            <div data-colibri-id=\"1199-c103\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1359 style-local-1199-c103 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c104\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c104 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c104\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 8\/2024<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c105\" class=\"h-text h-text-component style-845 style-local-1199-c105 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>Guten Tag,&nbsp;der Bundesfinanzhof entschied, dass&nbsp;\n                      <br>Verlustverrechnungsbeschr\u00e4nkungen bei Termingesch\u00e4ften und Kapitaleink\u00fcnften&nbsp;verfassungswidrig sind. Die Regelung stelle eine&nbsp;<strong style=\"color: rgb(6, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c106\" class=\"h-x-container style-1295 style-local-1199-c106 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c106-group style-1295-spacing style-local-1199-c106-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c107-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2024\/08\/Mandanten-Monatsinformationen-August-2024.pdf\"  data-colibri-id=\"1199-c107\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c107 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c107-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1359-outer style-local-1199-c108-outer\">\n            <div data-colibri-id=\"1199-c108\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1359 style-local-1199-c108 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c109\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c109 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c109\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 4\/2024<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c110\" class=\"h-text h-text-component style-845 style-local-1199-c110 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p>schuldet der Vermieter von Wohnraum zum vertragsgem\u00e4\u00dfen Gebrauch auch die&nbsp;Versorgung mit W\u00e4rme und warmem Wasser, stehen Kosten des Vermieters f\u00fcr eine neue&nbsp;Heizungsanlage nach Auffassung des Bundesfinanzhofs<strong style=\"font-weight: 700; color: rgb(2, 0, 0);\">&nbsp;<\/strong>\n                      <strong\n                        style=\"font-weight: 700; color: rgb(2, 0, 0); font-size: 101%;\">&#8230;<\/strong>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c111\" class=\"h-x-container style-1295 style-local-1199-c111 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c111-group style-1295-spacing style-local-1199-c111-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c112-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2024\/06\/Mandanten-Monatsinformation-Ausgabe-Mai-2024.pdf\"  data-colibri-id=\"1199-c112\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c112 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c112-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c113\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1340 style-local-1199-c113 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1344-outer style-local-1199-c114-outer\">\n            <div data-colibri-id=\"1199-c114\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1344 style-local-1199-c114 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c115\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c115 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c115\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 3\/2024<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c116\" class=\"h-text h-text-component style-845 style-local-1199-c116 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"color: rgb(2, 0, 0); font-weight: 700;\">der Bundesfinanzhof entschied, dass die Nennung eines Einstellungsorts in einem Arbeitsvertrag f\u00fcr sich allein keine dauerhafte Einrichtung des Arbeitgebers&nbsp;<\/strong>\n                      <strong\n                        style=\"color: rgb(2, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c117\" class=\"h-x-container style-1295 style-local-1199-c117 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c117-group style-1295-spacing style-local-1199-c117-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c118-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2024\/02\/Mandanten-Monatsinformation-Maerz-2024.pdf\"  data-colibri-id=\"1199-c118\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c118 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c118-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1344-outer style-local-1199-c119-outer\">\n            <div data-colibri-id=\"1199-c119\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1344 style-local-1199-c119 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c120\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c120 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c120\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 2\/2024<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c121\" class=\"h-text h-text-component style-845 style-local-1199-c121 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(4, 0, 0);\">bisher lehnte die Finanzverwaltung Steuerbeg\u00fcnstigungen f\u00fcr Winterdienst- bzw. Schneer\u00e4umkosten betreffend \u00f6ffentliche Gehwege mit der Begr\u00fcndung ab, dass die Dienstleistungen nicht auf dem Privatgrundst\u00fcck<\/span>\n                      <strong\n                        style=\"color: rgb(4, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c122\" class=\"h-x-container style-1295 style-local-1199-c122 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c122-group style-1295-spacing style-local-1199-c122-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c123-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2024\/02\/Mandanten-Monatsinformation-Februar-2024.pdf\"  data-colibri-id=\"1199-c123\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c123 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c123-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1344-outer style-local-1199-c124-outer\">\n            <div data-colibri-id=\"1199-c124\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1344 style-local-1199-c124 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c125\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c125 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c125\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 1\/2024<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c126\" class=\"h-text h-text-component style-845 style-local-1199-c126 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(6, 0, 0);\">zum Jahreswechsel stehen wieder einmal eine Menge gesetzlicher Neuerungen und \u00c4nderungen, formale \u00c4nderungen und Erleichterungen an<\/span><strong style=\"color: rgb(6, 0, 0); font-weight: 700;\">&nbsp;<\/strong>\n                      <strong\n                        style=\"color: rgb(6, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong><span style=\"font-weight: 700; color: rgb(6, 0, 0);\"><br><\/span>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c127\" class=\"h-x-container style-1295 style-local-1199-c127 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c127-group style-1295-spacing style-local-1199-c127-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c128-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2024\/02\/Mandanten-Monatsinformation-Januar-2024.pdf\"  data-colibri-id=\"1199-c128\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c128 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c128-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1344-outer style-local-1199-c129-outer\">\n            <div data-colibri-id=\"1199-c129\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1344 style-local-1199-c129 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c130\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c130 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c130\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 12\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c131\" class=\"h-text h-text-component style-845 style-local-1199-c131 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"font-weight: 700; color: rgb(3, 0, 0);\">Das Finanzgericht D\u00fcsseldorf hatte \u00fcber die steuerliche Qualifizierung von&nbsp;Eink\u00fcnften aus der Vermietung und Ver\u00e4u\u00dferung von Containern im Rahmen eines Investments zu<\/strong>\n                      <span\n                        style=\"font-weight: 700;\"> <\/span><strong style=\"font-size: 101%; color: rgb(7, 0, 0); font-weight: 700;\">&#8230;<\/strong>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c132\" class=\"h-x-container style-1295 style-local-1199-c132 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c132-group style-1295-spacing style-local-1199-c132-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c133-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/12\/Mandanten-Monatsinformation-Ausgabe-Dezember-2023.pdf\"  data-colibri-id=\"1199-c133\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c133 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c133-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c134\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1309 style-local-1199-c134 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c135-outer\">\n            <div data-colibri-id=\"1199-c135\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c135 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c136\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c136 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c136\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 10\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c137\" class=\"h-text h-text-component style-845 style-local-1199-c137 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(7, 0, 0);\">Der Bundestag hat am 08.09.2023 die Novelle des Geb\u00e4udeenergiegesetzes (GEG) beschlossen. Es soll am 01.01.2024 in Kraft treten, muss zuvor aber noch den Bundesrat<\/span>\n                      <strong\n                        style=\"color: rgb(7, 0, 0); font-weight: 700;\"> <\/strong><strong style=\"color: rgb(7, 0, 0); font-weight: 700; font-size: 101%;\">&#8230;<\/strong>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c138\" class=\"h-x-container style-1295 style-local-1199-c138 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c138-group style-1295-spacing style-local-1199-c138-spacing\"><span class=\"h-link__outer style-1331-outer style-local-1199-c139-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/09\/Monatsinformation-Oktober-2023.pdf\"  data-colibri-id=\"1199-c139\" class=\"d-flex w-100 align-items-center h-link style-1331 style-local-1199-c139 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1331-icon style-local-1199-c139-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c140-outer\">\n            <div data-colibri-id=\"1199-c140\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c140 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c141\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c141 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c141\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 09\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c142\" class=\"h-text h-text-component style-845 style-local-1199-c142 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"color: rgb(7, 0, 0); font-weight: 700;\">Nach einem aktuellen Urteil des Bundesfinanzhofs k\u00f6nnen Mieter Aufwendungen f\u00fcr haushaltsnahe Dienstleistungen und<\/span><strong style=\"font-weight: 700; color: rgb(7, 0, 0);\"> <\/strong>\n                      <strong\n                        style=\"font-weight: 700; color: rgb(7, 0, 0); font-size: 101%;\">&#8230;<\/strong>\n                        <br>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c143\" class=\"h-x-container style-1295 style-local-1199-c143 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c143-group style-1295-spacing style-local-1199-c143-spacing\"><span class=\"h-link__outer style-1330-outer style-local-1199-c144-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/09\/Mandanteninformation-September-2023.pdf\"  data-colibri-id=\"1199-c144\" class=\"d-flex w-100 align-items-center h-link style-1330 style-local-1199-c144 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1330-icon style-local-1199-c144-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c145-outer\">\n            <div data-colibri-id=\"1199-c145\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c145 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c146\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c146 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c146\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 08\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c147\" class=\"h-text h-text-component style-845 style-local-1199-c147 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"color: rgb(7, 0, 0); font-weight: 700;\">Im Jahr 2022 haben in Deutschland 22 Millionen Personen Leistungen in H\u00f6he von rund 363 Milliarden Euro aus gesetzlicher, privater oder betrieblicher Rente  <\/strong><strong style=\"font-weight: 700; color: rgb(7, 0, 0); font-size: 101%;\">&#8230;<\/strong>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c148\" class=\"h-x-container style-1295 style-local-1199-c148 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c148-group style-1295-spacing style-local-1199-c148-spacing\"><span class=\"h-link__outer style-1329-outer style-local-1199-c149-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/09\/Mandateninformation-August-2023.pdf\"  data-colibri-id=\"1199-c149\" class=\"d-flex w-100 align-items-center h-link style-1329 style-local-1199-c149 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1329-icon style-local-1199-c149-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c150-outer\">\n            <div data-colibri-id=\"1199-c150\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c150 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c151\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c151 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c151\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 07\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c152\" class=\"h-text h-text-component style-845 style-local-1199-c152 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(6, 0, 0);\">Guten Tag,&nbsp;das Finanzgericht M\u00fcnster entschied, dass die im Jahr 2020 gezahlten Corona-Hilfen keine au\u00dferordentlichen Eink\u00fcnfte <\/span><strong style=\"font-weight: 700; color: rgb(6, 0, 0);font-size: 101%;\">&#8230;<\/strong>\n                      <strong\n                        style=\"font-weight: 700; color: rgb(6, 0, 0);t: 7\">\n                        <br>\n                        <\/strong>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c153\" class=\"h-x-container style-1295 style-local-1199-c153 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c153-group style-1295-spacing style-local-1199-c153-spacing\"><span class=\"h-link__outer style-1332-outer style-local-1199-c154-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/07\/Mandanten-Monatsinformation-Juli-2023.pdf\"  data-colibri-id=\"1199-c154\" class=\"d-flex w-100 align-items-center h-link style-1332 style-local-1199-c154 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1332-icon style-local-1199-c154-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c155\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1309 style-local-1199-c155 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c156-outer\">\n            <div data-colibri-id=\"1199-c156\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c156 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c157\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c157 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c157\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 06\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c158\" class=\"h-text h-text-component style-845 style-local-1199-c158 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"color: rgb(3, 0, 0); font-weight: 700;\">ob eine Wohnung \u201ezu eigenen Wohnzwecken genutzt wird\u201c, stellt h\u00e4ufig&nbsp;eine zentrale Frage in steuerlichen Verfahren dar. K\u00fcrzlich nahm das Finanzgericht D\u00fcsseldorf Stellung zur Frage<\/strong>\n                      <strong\n                        style=\"color: rgb(4, 0, 0); font-weight: 700;\">&nbsp;&#8230;<\/strong><span style=\"color: rgb(4, 0, 0);\"><br><\/span>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c159\" class=\"h-x-container style-1295 style-local-1199-c159 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c159-group style-1295-spacing style-local-1199-c159-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c160-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/06\/Mandanten-Monatsinformation-Juni-2023.pdf\"  data-colibri-id=\"1199-c160\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c160 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c160-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c161-outer\">\n            <div data-colibri-id=\"1199-c161\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c161 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c162\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c162 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c162\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 05\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c163\" class=\"h-text h-text-component style-845 style-local-1199-c163 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"color: rgb(4, 0, 0); font-weight: 700;\">der Bundesfinanzhof nahm Stellung zur Frage der Verwirklichung des Tatbestands der Einkunftsart &#8220;Vermietung und Verpachtung&#8221; eines schenkweise und befristeten Quotennie\u00dfbrauchs, welchen<\/span>\n                      <strong\n                        style=\"font-weight: 700; color: rgb(4, 0, 0);\">&nbsp;&#8230;<\/strong><span style=\"color: rgb(4, 0, 0);\"><br><\/span>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c164\" class=\"h-x-container style-1295 style-local-1199-c164 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c164-group style-1295-spacing style-local-1199-c164-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c165-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/05\/133858-Mandanten-Information-Mai-2023.pdf\"  data-colibri-id=\"1199-c165\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c165 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c165-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c166-outer\">\n            <div data-colibri-id=\"1199-c166\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c166 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c167\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c167 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c167\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 04\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c168\" class=\"h-text h-text-component style-845 style-local-1199-c168 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(8, 0, 0);\">Guten Tag,&nbsp;Ver\u00e4u\u00dferungsgewinne, die ein Steuerpflichtiger innerhalb eines Jahres aus dem Verkauf oder dem Tausch von Kryptow\u00e4hrungen wie Bitcoin, Ethereum und Monero<\/span>\n                      <strong\n                        style=\"font-weight: 700; color: rgb(8, 0, 0);\"> &nbsp;&#8230;<\/strong>\n                        <br>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c169\" class=\"h-x-container style-1295 style-local-1199-c169 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c169-group style-1295-spacing style-local-1199-c169-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c170-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/03\/Mandanten-Monatsinformation-April-2023-1.pdf\"  data-colibri-id=\"1199-c170\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c170 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c170-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c171-outer\">\n            <div data-colibri-id=\"1199-c171\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c171 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c172\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c172 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c172\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 03\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c173\" class=\"h-text h-text-component style-845 style-local-1199-c173 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(7, 0, 0);\">Guten Tag,&nbsp;die Dezember-Soforthilfe ist am 14.11.2022 vom Bundesrat beschlossen worden und am 19.11.2022 in Kraft getreten. Das Jahressteuergesetz 2022 enth\u00e4lt daf\u00fcr eine Erg\u00e4nzung<\/span>\n                      <strong\n                        style=\"color: rgb(7, 0, 0); font-weight: 700;\"> <\/strong><strong style=\"color: rgb(6, 0, 0); font-weight: 700; font-size: 101%;\">..<\/strong><strong style=\"color: rgb(7, 0, 0); font-weight: 700;\"><br><\/strong>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c174\" class=\"h-x-container style-1295 style-local-1199-c174 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c174-group style-1295-spacing style-local-1199-c174-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c175-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/03\/130819-Mandanten-Monatsinformation-Maerz-2023.pdf\"  data-colibri-id=\"1199-c175\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c175 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c175-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c176\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1309 style-local-1199-c176 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c177-outer\">\n            <div data-colibri-id=\"1199-c177\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c177 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c178\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c178 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c178\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 02\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c179\" class=\"h-text h-text-component style-845 style-local-1199-c179 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(6, 0, 0);\">Ab 2023 wird das Arbeiten im Homeoffice steuerlich attraktiver. Das \u00fcberarbeitete Jahressteuergesetz 2022 sieht noch einmal einige Verbesserungen bei der Homeoffice<\/span>\n                      <strong\n                        style=\"color: rgb(6, 0, 0); font-weight: 700;\"> &#8230;<\/strong>\n                        <br>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c180\" class=\"h-x-container style-1295 style-local-1199-c180 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c180-group style-1295-spacing style-local-1199-c180-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c181-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/01\/Mandanten-Monatsinformation-Februar-2023_1_1.pdf\"  data-colibri-id=\"1199-c181\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c181 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c181-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c182-outer\">\n            <div data-colibri-id=\"1199-c182\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c182 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c183\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c183 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c183\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 01\/2023<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c184\" class=\"h-text h-text-component style-845 style-local-1199-c184 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(7, 0, 0);\">Sehr geehrte Damen und Herren, die Januarausgabe der Mandanten-Monatsinformation steht ganz im Zeichen des Jahreswechsels und informiert damit <\/span><strong style=\"color: rgb(7, 0, 0); font-weight: 700;\"> &#8230;<\/strong>\n                      <br>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c185\" class=\"h-x-container style-1295 style-local-1199-c185 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c185-group style-1295-spacing style-local-1199-c185-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c186-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/03\/Mandanten-Monatsinformation-Januar-2023.pdf\"  data-colibri-id=\"1199-c186\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c186 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c186-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c187-outer\">\n            <div data-colibri-id=\"1199-c187\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c187 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c188\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c188 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c188\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 12\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c189\" class=\"h-text h-text-component style-845 style-local-1199-c189 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"color: rgb(8, 0, 0); font-weight: 700;\">Das Nieders\u00e4chsische Finanzgericht hat zu den Voraussetzungen einer doppelten Haushaltsf\u00fchrung bei einem in Deutschland t\u00e4tigen, verheirateten Arbeitnehmer, dessen Ehepartner im Ausland <\/span>\n                      <strong\n                        style=\"color: rgb(8, 0, 0); font-weight: 700;\">&nbsp;&#8230;<\/strong>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c190\" class=\"h-x-container style-1295 style-local-1199-c190 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c190-group style-1295-spacing style-local-1199-c190-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c191-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2023\/01\/Mandanten-Monatsinformation-Dezember-2022.pdf\"  data-colibri-id=\"1199-c191\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c191 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c191-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c192-outer\">\n            <div data-colibri-id=\"1199-c192\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c192 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c193\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c193 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c193\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 10\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c194\" class=\"h-text h-text-component style-845 style-local-1199-c194 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(6, 0, 0);\">Sehr geehrte Damen und Herren, der Bundesfinanzhof und das Finanzgericht Hamburg haben zur Einnahmen-\u00dcberschuss-Rechnung entschieden. Der Bundesfinanzhof hat zu <\/span><strong style=\"color: rgb(6, 0, 0); font-weight: 700; font-size: 101%;\">..<\/strong>\n                      <span\n                        style=\"font-weight: 700; color: rgb(6, 0, 0);\">\n                        <br>\n                        <\/span>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c195\" class=\"h-x-container style-1295 style-local-1199-c195 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c195-group style-1295-spacing style-local-1199-c195-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c196-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/11\/Mandanten-Monatsinformation-Oktober-2022.pdf\"  data-colibri-id=\"1199-c196\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c196 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c196-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c197\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1309 style-local-1199-c197 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c198-outer\">\n            <div data-colibri-id=\"1199-c198\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c198 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c199\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c199 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c199\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 09\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c200\" class=\"h-text h-text-component style-845 style-local-1199-c200 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"font-size: 101%; font-weight: 700; color: rgb(9, 0, 0);\">Sehr geehrte Damen und Herren, Kinderbetreuungskosten k\u00f6nnen nur von demjenigen abgezogen werden,&nbsp;der sie getragen hat. Das Finanzgericht Th\u00fcringen hat entschieden &#8230;<\/strong>\n                      <br>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c201\" class=\"h-x-container style-1295 style-local-1199-c201 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c201-group style-1295-spacing style-local-1199-c201-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c202-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/11\/Mandanteninformation-September-2022.pdf\"  data-colibri-id=\"1199-c202\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c202 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c202-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c203-outer\">\n            <div data-colibri-id=\"1199-c203\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c203 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c204\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c204 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c204\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 08\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c205\" class=\"h-text h-text-component style-845 style-local-1199-c205 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"font-weight: 700; color: rgb(10, 0, 0);\">Sehr geehrte Damen und Herren,der Bundesfinanzhof hat in seinem Ablehnungsbeschluss vom 29.03.2022 gegen eine Nichtzulassungsbeschwerde seine Rechtsprechung insoweit best\u00e4tigt, dass die <\/strong>\n                      <strong\n                        style=\"font-weight: 700; color: rgb(10, 0, 0);\"> &#8230;<\/strong>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c206\" class=\"h-x-container style-1295 style-local-1199-c206 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c206-group style-1295-spacing style-local-1199-c206-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c207-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/08\/Mandanten-Monatsinformation-August-2022.pdf\"  data-colibri-id=\"1199-c207\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c207 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c207-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c208-outer\">\n            <div data-colibri-id=\"1199-c208\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c208 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c209\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c209 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c209\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 07\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c210\" class=\"h-text h-text-component style-845 style-local-1199-c210 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"color: rgb(4, 0, 0); font-weight: 700;\">Sehr geehrte Damen und Herren,<\/strong><\/p>\n                    <p><strong style=\"font-weight: 700; color: rgb(4, 0, 0);\">der Bundesrat hat am 10.06.2022 zahlreichen steuerrechtlichen Ma\u00dfnahmen&nbsp;zur Bew\u00e4ltigung der Corona-Krise  &#8230;<\/strong><\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c211\" class=\"h-x-container style-1295 style-local-1199-c211 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c211-group style-1295-spacing style-local-1199-c211-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c212-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/07\/Mandanten-Monatsinformationen-Juli-2022.pdf\"  data-colibri-id=\"1199-c212\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c212 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c212-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1313-outer style-local-1199-c213-outer\">\n            <div data-colibri-id=\"1199-c213\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1313 style-local-1199-c213 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c214\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c214 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c214\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 06\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c215\" class=\"h-text h-text-component style-845 style-local-1199-c215 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"font-weight: 700; color: rgb(6, 0, 0);\">Sehr geehrte Damen und Herren,<\/strong><\/p>\n                    <p><strong style=\"font-weight: 700; color: rgb(6, 0, 0);\">der Bundesfinanzhof entschied, dass nachgezahlte \u00dcberstundenverg\u00fctungen, die f\u00fcr einen Zeitraum von mehr &#8230;\ufeff<\/strong>\n                      <br>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c216\" class=\"h-x-container style-1295 style-local-1199-c216 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c216-group style-1295-spacing style-local-1199-c216-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c217-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/07\/Monatsinformation-Juni-2022.pdf\"  data-colibri-id=\"1199-c217\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c217 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c217-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c218\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1290 style-local-1199-c218 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1292-outer style-local-1199-c219-outer\">\n            <div data-colibri-id=\"1199-c219\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1292 style-local-1199-c219 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c220\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c220 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c220\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 05\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c221\" class=\"h-text h-text-component style-845 style-local-1199-c221 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"font-weight: 700; color: rgb(6, 0, 0);\">Sehr geehrte Damen und Herren,<\/strong><\/p>\n                    <p><strong style=\"font-weight: 700; color: rgb(6, 0, 0);\">das Bundesfinanzministerium hat am 17.03.2022 ein Schreiben zur Anerkennung gesamtgesellschaftlichen Engagements im Zusammenhang mit dem&#8230;.<\/strong><\/p>\n                    <p><strong style=\"font-weight: 700; color: rgb(6, 0, 0);\"><span class=\"ql-cursor\">\ufeff<\/span><\/strong><\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c222\" class=\"h-x-container style-1307 style-local-1199-c222 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c222-group style-1307-spacing style-local-1199-c222-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c223-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/07\/2022_Mai_Monatsinformation.pdf\"  data-colibri-id=\"1199-c223\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c223 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c223-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1292-outer style-local-1199-c224-outer\">\n            <div data-colibri-id=\"1199-c224\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1292 style-local-1199-c224 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c225\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c225 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c225\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 04\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c226\" class=\"h-text h-text-component style-845 style-local-1199-c226 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"color: rgb(6, 0, 0); font-weight: 700;\">Sehr geehrte Damen und Herren,<\/strong><\/p>\n                    <p><strong style=\"color: rgb(6, 0, 0); font-weight: 700;\">mit einer aktuellen Allgemeinverf\u00fcgung regeln die obersten Finanzbeh\u00f6rden&nbsp;der L\u00e4nder die steuerliche Behandlung von Erschlie\u00dfungskosten, die Gemeinden auf Anwohner &#8230;.<\/strong><\/p>\n                    <p><strong style=\"color: rgb(6, 0, 0); font-weight: 700;\"><span class=\"ql-cursor\">\ufeff<\/span><\/strong><\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c227\" class=\"h-x-container style-1307 style-local-1199-c227 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c227-group style-1307-spacing style-local-1199-c227-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c228-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/03\/2022_April_Monatsinformation.pdf\"  data-colibri-id=\"1199-c228\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c228 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c228-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1292-outer style-local-1199-c229-outer\">\n            <div data-colibri-id=\"1199-c229\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1292 style-local-1199-c229 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c230\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c230 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c230\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 03\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c231\" class=\"h-text h-text-component style-845 style-local-1199-c231 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"color: rgb(8, 0, 0); font-weight: 700;\">bei einer Kapitalgesellschaft k\u00f6nnen die an die Gesellschafter gehenden Gewinnanteile erst nach einem Gewinnaussch\u00fcttungsbeschluss zuflie\u00dfen. Im<\/strong><\/p>\n                    <p><strong style=\"color: rgb(8, 0, 0); font-weight: 700;\">Zeitpunkt des Zuflusses ist dann auch die Versteuerung&#8230;.<\/strong>\n                      <br>\n                      <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c232\" class=\"h-x-container style-1297 style-local-1199-c232 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c232-group style-1297-spacing style-local-1199-c232-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c233-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/02\/111695-2022_Maerz_Monatsinformation.pdf\"  data-colibri-id=\"1199-c233\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c233 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c233-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1292-outer style-local-1199-c234-outer\">\n            <div data-colibri-id=\"1199-c234\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1292 style-local-1199-c234 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c235\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c235 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c235\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 02\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c236\" class=\"h-text h-text-component style-845 style-local-1199-c236 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"color: rgb(4, 0, 0); font-weight: 700;\">Sehr geehrte Damen und Herren, der Bundesfinanzhof hat zu der Frage Stellung genommen, ob eine Festsetzung von Hinterziehungszinsen auf zu niedrig festgesetzte Einkommensteuervorauszahlungen m\u00f6glich ist, wenn f\u00fcr dieselben Zeitr\u00e4ume bereits <\/span>\n                      <strong\n                        style=\"font-weight: 700; color: rgb(4, 0, 0);\">&#8230;.<\/strong><span style=\"color: rgb(4, 0, 0);\"><br><\/span>\n                        <br>\n                    <\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c237\" class=\"h-x-container style-1297 style-local-1199-c237 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c237-group style-1297-spacing style-local-1199-c237-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c238-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/02\/2022_Februar_Monatsinformation.pdf\"  data-colibri-id=\"1199-c238\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c238 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c238-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1293-outer style-local-1199-c239-outer\">\n            <div data-colibri-id=\"1199-c239\" class=\"d-flex h-flex-basis h-column__inner h-ui-empty-state-container h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1293 style-local-1199-c239 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100\">\n                <!---->\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c240\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1271 style-local-1199-c240 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1272-outer style-local-1199-c241-outer\">\n            <div data-colibri-id=\"1199-c241\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1272 style-local-1199-c241 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c242\" class=\"h-global-transition-all h-heading style-846 style-local-1199-c242 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-846 style-local-1199-c242\">\n                    <!---->\n                    <!---->\n                    <h4 class=\"\">Mandanteninfo 01\/2022<\/h4>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c243\" class=\"h-text h-text-component style-845 style-local-1199-c243 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; color: rgb(6, 0, 0);\">Die Corona-Krise besch\u00e4ftigt den Gesetzgeber und die Gerichte weiterhin. Daher wurden verschiedene steuerrechtliche Erleichterungen verl\u00e4ngert, wie insbesondere die M\u00f6glichkeit, Steuerforderungen weiterhin&#8230;<\/span><\/p>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"1199-c244\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-1276 style-local-1199-c244 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1277-outer style-local-1199-c245-outer\">\n            <div data-colibri-id=\"1199-c245\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1277 style-local-1199-c245 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c246\" class=\"h-x-container style-1285 style-local-1199-c246 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-x-container-inner style-dynamic-1199-c246-group style-1285-spacing style-local-1199-c246-spacing\"><span class=\"h-link__outer style-1244-outer style-local-1199-c247-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/wp-content\/uploads\/2022\/01\/2022_Januar_Monatsinformation.pdf\"  data-colibri-id=\"1199-c247\" class=\"d-flex w-100 align-items-center h-link style-1244 style-local-1199-c247 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1244-icon style-local-1199-c247-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                    <span>weiterlesen<\/span><\/a>\n                    <\/span>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n  <div data-colibri-component=\"section\" data-colibri-id=\"1199-c248\" id=\"reusable-sections-3\" class=\"h-section h-section-global-spacing d-flex align-items-lg-center align-items-md-center align-items-center style-1124 style-local-1199-c248 position-relative\">\n    <!---->\n    <!---->\n    <div class=\"h-section-grid-container h-section-boxed-container\">\n      <!---->\n      <div data-colibri-id=\"1199-c249\" class=\"h-row-container gutters-row-lg-0 gutters-row-md-0 gutters-row-0 gutters-row-v-lg-0 gutters-row-v-md-0 gutters-row-v-0 style-1125 style-local-1199-c249 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-0 gutters-col-md-0 gutters-col-0 gutters-col-v-lg-0 gutters-col-v-md-0 gutters-col-v-0\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1126-outer style-local-1199-c250-outer\">\n            <div data-colibri-id=\"1199-c250\" class=\"d-flex h-flex-basis h-column__inner h-ui-empty-state-container h-px-lg-0 h-px-md-0 h-px-0 v-inner-lg-0 v-inner-md-0 v-inner-0 style-1126 style-local-1199-c250 position-relative\">\n              <div class=\"background-wrapper\">\n                <div class=\"background-layer background-layer-media-container-lg\">\n                  <!---->\n                  <div class=\"overlay-layer\">\n                    <div class=\"overlay-image-layer\" style=\"background-image: linear-gradient(90deg, rgba(51, 51, 51, 0) 0%, rgb(0, 0, 0) 100%);\"><\/div>\n                  <\/div>\n                <\/div>\n                <div class=\"background-layer background-layer-media-container-md\">\n                  <!---->\n                  <div class=\"overlay-layer\">\n                    <div class=\"overlay-image-layer\" style=\"background-image: linear-gradient(90deg, rgba(51, 51, 51, 0) 0%, rgb(0, 0, 0) 100%);\"><\/div>\n                  <\/div>\n                <\/div>\n                <div class=\"background-layer background-layer-media-container\">\n                  <!---->\n                  <div class=\"overlay-layer\">\n                    <div class=\"overlay-image-layer\" style=\"background-image: linear-gradient(90deg, rgba(51, 51, 51, 0) 0%, rgb(0, 0, 0) 100%);\"><\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100\">\n                <!---->\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1127-outer style-local-1199-c251-outer\">\n            <div data-colibri-id=\"1199-c251\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-0 h-px-md-0 h-px-0 v-inner-lg-0 v-inner-md-0 v-inner-0 style-1127 style-local-1199-c251 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"1199-c252\" class=\"h-global-transition-all h-heading style-1128 style-local-1199-c252 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-1128 style-local-1199-c252\">\n                    <!---->\n                    <!---->\n                    <h3 class=\"\">Weitere Informationen<\/h3>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"1199-c253\" class=\"h-row-container gutters-row-lg-0 gutters-row-md-0 gutters-row-0 gutters-row-v-lg-0 gutters-row-v-md-0 gutters-row-v-0 style-1129 style-local-1199-c253 position-relative\">\n                  <!---->\n                  <div class=\"h-row justify-content-lg-center justify-content-md-start justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-0 gutters-col-md-0 gutters-col-0 gutters-col-v-lg-0 gutters-col-v-md-0 gutters-col-v-0\">\n                    <!---->\n                    <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1130-outer style-local-1199-c254-outer\">\n                      <div data-colibri-id=\"1199-c254\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1130 style-local-1199-c254 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"1199-c255\" class=\"h-icon style-1131 style-local-1199-c255 position-relative h-element\">\n                            <!----><span class=\"h-svg-icon h-icon__icon style-1131-icon style-local-1199-c255-icon\"><!--Icon by Icons8 Line Awesome (https:\/\/icons8.com\/line-awesome)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"bar-chart\" viewBox=\"0 0 512 545.5\"><path d=\"M336 96h128v384H336V96zm32 32v320h64V128h-64zM48 192h128v288H48V192zm32 32v224h64V224H80zm112 64h128v192H192V288zm32 32v128h64V320h-64z\"><\/path><\/svg><\/span><\/div>\n                          <div\n                            data-colibri-id=\"1199-c256\" class=\"h-x-container style-1132 style-local-1199-c256 position-relative h-element\">\n                            <!---->\n                            <div class=\"h-x-container-inner style-dynamic-1199-c256-group style-1132-spacing style-local-1199-c256-spacing\"><span class=\"h-link__outer style-1133-outer style-local-1199-c257-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/index.php\/Anfahrt\/\"  data-colibri-id=\"1199-c257\" class=\"d-flex w-100 align-items-center h-link style-1133 style-local-1199-c257 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1133-icon style-local-1199-c257-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                              <span>Anfahrt<\/span><\/a>\n                              <\/span>\n                            <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                  <\/div>\n                  <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1130-outer style-local-1199-c258-outer\">\n                    <div data-colibri-id=\"1199-c258\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1130 style-local-1199-c258 position-relative\">\n                      <!---->\n                      <!---->\n                      <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                        <!---->\n                        <div data-colibri-id=\"1199-c259\" class=\"h-icon style-1131 style-local-1199-c259 position-relative h-element\">\n                          <!----><span class=\"h-svg-icon h-icon__icon style-1131-icon style-local-1199-c259-icon\"><!--Icon by Icons8 Line Awesome (https:\/\/icons8.com\/line-awesome)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"binoculars\" viewBox=\"0 0 512 545.5\"><path d=\"M176 112c29.713 0 53.785 20.558 61 48h38c7.215-27.442 31.287-48 61-48 31.48 0 56.644 23.064 62 53 30.428 7.807 56.326 27.65 68 56v.5l.5.5L503 324c5.795 13.502 9 28.423 9 44 0 61.666-50.334 112-112 112-55.546 0-101.847-40.826-110.5-94-8.688 8.553-20.476 14-33.5 14s-24.813-5.447-33.5-14c-8.653 53.174-54.954 94-110.5 94C50.334 480 0 429.666 0 368c0-17.54 4.253-34.19 11.5-49l34-95.5h.5c11.496-31.205 37.775-50.882 68-58.5 5.356-29.936 30.52-53 62-53zm0 32c-19.043 0-32 12.957-32 32v14.5l-14.5 1.5c-24.565 2.586-44.21 17.225-53.5 42v.5L64 267c14.557-6.945 30.852-11 48-11 46.792 0 86.797 29.08 103.5 70 8.577-13.29 23.658-22 40.5-22s31.923 8.71 40.5 22c16.703-40.92 56.708-70 103.5-70 17.38 0 33.794 4.377 48.5 11.5l-12-34c-.14-.34-.354-.662-.5-1-9.246-21.422-29.724-37.997-53.5-40.5l-14.5-1.5V176c0-19.043-12.957-32-32-32s-32 12.957-32 32v16h-96v-16c0-19.043-12.957-32-32-32zm-64 144c-32.328 0-59.852 19.073-72.5 46.5-.28.606-.235 1.387-.5 2-4.2 9.743-7 20.17-7 31.5 0 44.372 35.628 80 80 80s80-35.628 80-80-35.628-80-80-80zm288 0c-44.372 0-80 35.628-80 80s35.628 80 80 80 80-35.628 80-80-35.628-80-80-80zm-144 48c-9.026 0-16 6.974-16 16s6.974 16 16 16 16-6.974 16-16-6.974-16-16-16z\"><\/path><\/svg><\/span><\/div>\n                        <div\n                          data-colibri-id=\"1199-c260\" class=\"h-x-container style-1134 style-local-1199-c260 position-relative h-element\">\n                          <!---->\n                          <div class=\"h-x-container-inner style-dynamic-1199-c260-group style-1134-spacing style-local-1199-c260-spacing\"><span class=\"h-link__outer style-1135-outer style-local-1199-c261-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/index.php\/#popmake-1974\"  data-colibri-id=\"1199-c261\" class=\"d-flex w-100 align-items-center h-link style-1135 style-local-1199-c261 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1135-icon style-local-1199-c261-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                            <span>Videokonferenz<\/span><\/a>\n                            <\/span>\n                          <\/div>\n                      <\/div>\n                    <\/div>\n                  <\/div>\n                <\/div>\n                <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-1130-outer style-local-1199-c262-outer\">\n                  <div data-colibri-id=\"1199-c262\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-1130 style-local-1199-c262 position-relative\">\n                    <!---->\n                    <!---->\n                    <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                      <!---->\n                      <div data-colibri-id=\"1199-c263\" class=\"h-icon style-1131 style-local-1199-c263 position-relative h-element\">\n                        <!----><span class=\"h-svg-icon h-icon__icon style-1131-icon style-local-1199-c263-icon\"><!--Icon by Icons8 Line Awesome (https:\/\/icons8.com\/line-awesome)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"forumbee\" viewBox=\"0 0 512 545.5\"><path d=\"M256 79.5c14.992 0 29.404 1.492 43.5 4.5-116.736 43.552-203.864 137.744-247 250-3.344-14.816-5-30.16-5-46 0-114.992 93.492-208.5 208.5-208.5zm118 37c16.848 11.68 32.264 25.968 45 42-56.928 14.832-221.192 75.54-293 292.5-15.872-12.624-29.9-27.828-41.5-44.5 66.8-209.152 233.532-273.824 289.5-290zm73.5 89.5c7.136 16.688 11.94 34.408 14.5 53-151.824 61.856-214.352 185.576-234 235-18.544-2.48-36.328-7.476-53-14.5 19.504-58.336 87.124-213.884 272.5-273.5zM462 317.5c-3.984 27.904-13.596 53.8-27.5 77C444.227 422.42 464 496 464 496l-99.5-30.5c-23.024 14.112-49.208 23.712-77 28 9.696-22.096 32.36-61.464 81-107 42.816-40.08 74.284-59.464 93.5-69z\"><\/path><\/svg><\/span><\/div>\n                      <div\n                        data-colibri-id=\"1199-c264\" class=\"h-x-container style-1136 style-local-1199-c264 position-relative h-element\">\n                        <!---->\n                        <div class=\"h-x-container-inner style-dynamic-1199-c264-group style-1136-spacing style-local-1199-c264-spacing\"><span class=\"h-link__outer style-1135-outer style-local-1199-c265-outer d-inline-flex h-element\"><a h-use-smooth-scroll=\"true\" href=\"https:\/\/stb-gallon.de\/wordpress\/index.php\/#popmake-1831\"  data-colibri-id=\"1199-c265\" class=\"d-flex w-100 align-items-center h-link style-1135 style-local-1199-c265 position-relative\"><!----><span  class=\"h-svg-icon h-link__icon style-1135-icon style-local-1199-c265-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"star\" viewBox=\"0 0 1664 1896.0833\"><path d=\"M1664 647q0 22-26 48l-363 354 86 500q1 7 1 20 0 21-10.5 35.5T1321 1619q-19 0-40-12l-449-236-449 236q-22 12-40 12-21 0-31.5-14.5T301 1569q0-6 2-20l86-500L25 695Q0 668 0 647q0-37 56-46l502-73L783 73q19-41 49-41t49 41l225 455 502 73q56 9 56 46z\"><\/path><\/svg><\/span>                          <span>Zust\u00e4ndige Steuerberatungskammer<\/span><\/a>\n                          <\/span>\n                        <\/div>\n                    <\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>aktuelle Mandanteninformationen Bitte beachten Sie unsere aktuellen Infos und Tipps Mandanteninfo 3\/2026 Guten Tag, kauft ein Arbeitnehmer bei seinem Arbeitgeber Genussrechte, k\u00f6nnen Ertr\u00e4ge als Kapitaleink\u00fcnfte und nicht als Arbeitslohn besteuert werden. Der Bundesfinanzhof befasstesich in einem aktuellen&nbsp;&nbsp; &#8230; this is a link Mandanteninfo 2\/2026 Guten Tag, das Recht auf Teilhabe am staatlichen Studienangebot begr\u00fcndet auch [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/full-width-page.php","meta":[],"_links":{"self":[{"href":"https:\/\/stb-gallon.de\/wordpress\/index.php\/wp-json\/wp\/v2\/pages\/1199"}],"collection":[{"href":"https:\/\/stb-gallon.de\/wordpress\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/stb-gallon.de\/wordpress\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/stb-gallon.de\/wordpress\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stb-gallon.de\/wordpress\/index.php\/wp-json\/wp\/v2\/comments?post=1199"}],"version-history":[{"count":20,"href":"https:\/\/stb-gallon.de\/wordpress\/index.php\/wp-json\/wp\/v2\/pages\/1199\/revisions"}],"predecessor-version":[{"id":3298,"href":"https:\/\/stb-gallon.de\/wordpress\/index.php\/wp-json\/wp\/v2\/pages\/1199\/revisions\/3298"}],"wp:attachment":[{"href":"https:\/\/stb-gallon.de\/wordpress\/index.php\/wp-json\/wp\/v2\/media?parent=1199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}