Lehrbuch Einkommensteuer

The training-tested textbook on income tax for aspiring tax professionals is up-to-date, easy to understand, and comprehensive. This proven textbook has been optimally guiding you through your entire training for years. It covers the complete curriculum on income tax at the level of advanced tax law education in 15 chapters. Numerous detailed examples and overviews present the exam-relevant content clearly and understandably. Your learning success is guaranteed by control questions at the end of each chapter. The income tax textbook is published annually, ensuring it is always up to date with the latest legal standards. The authors are experienced practitioners and lecturers at the educational institutions of the tax administration in Ludwigsburg and Edenkoben. The 30th edition reflects legislation, case law, and administrative views as of January 1, 2024. In addition to the book, you will receive access to a free online version and a knowledge check that allows you to independently assess your knowledge. Thanks to this format, the textbook is suitable for both self-study and as supplementary reading for classes. Table of contents: - Introduction - Tax liability - Basic concepts of income tax - General questions of assessment - Non-deductible expenses - Special expenses - Family benefits equalization - Extraordinary burdens - Profit determination - Depreciation - Types of income - Assessment of spouses and life partners - Tax rates - Payment of income tax - Taxation of limited tax liability.