What is the scope of freelance work

Income tax document | Sale of the practice while continuing the freelance work on a small scale (Section 18 (3) EStG)

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Senator for Fin Bremen 05.05.2004 S 2246 - 5095 - 110, NWB 27/2004 p. 214

Income tax | Sale of the practice while continuing the freelance work on a small scale (Section 18 (3) EStG)

A sale i. According to Section 18 (3) EStG, the essential operating principles - in particular the client base and the practical value - are transferred to another person for a fee. The freelance work must be stopped for at least a certain period of time. The continuation of a freelance activity on a small scale is harmless if the sales attributable to it in the last three years are less than 10%. H. make up the total income. According to (BFH / NV 2001 p. 1561), the development of retained mandates after the sale is insignificant as long as the above Value limit is adhered to. The FinMin Bremen shows with Erl. 5. 5. 2004 - S 2246 - 5095 - 110 point out that the acquisition of new mandates / patients "within the certain ...

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