Jahresabschluss und Steuererklärung im Verein

In this book, you will learn how to correctly prepare the annual financial statement and step by step arrive at a beneficial tax return. The author illustrates with numerous practical examples what the individual components of the annual financial statement look like, introduces you to the most important tax forms, and explains them for different types of associations. He explains what you need to pay attention to in order to avoid unpleasant surprises during the audit by the tax office.

Contents:

• Basics of bookkeeping and chart of accounts
• Value-added tax in the association sector
• Allocation of association assets
• Use of funds in the association
• The annual financial statement in the form of an income statement or as a balance sheet with profit and loss statement
• Tax forms explained specifically for associations
• Cash audit in the association

New in the 4th edition:

• Clarification of changes to the Annual Tax Act 2020
• Current administrative instructions regarding the Annual Tax Act 2020 as well as case law

Digital extras:

• Sample templates and forms
• Checklists.