Die Grundsätze der steuerlichen Behandlung gemischt veranlasster Aufwendungen im deutschen Einkommensteuerrecht

Ever since, the tax treatment of mixed personal and business expenses is a contentious issue, academically and practically. The judicature of the Large Senate of the Federal Fiscal Court in 2009 (GrS 1/06) initiated a change in direction of the almost forty years lasting and criticized fundamental jurisdiction which ruled a general principle of non-deductibility. Nevertheless, GrS 1/06 does not lead a general principle of partial deduction of mixed expenses, even though the deductibility is extended. This book examines and evaluates comprehensively the basic principles of the German income tax treatment of mixed expenses, including historical and present jurisdiction as well as procedural tax law. This book is a qualified basis for the academic discussion and the practical application.
The author is a Berlin-based certified tax advisor and lecturer for tax law at the University of Potsdam.