Tax return: cheating allowed?

An important difference between math for school and math for life: In school, one tries to figure out the number that is in the solution sketch of the teacher. In the tax return you try to calculate the highest possible number that can be claimed as deductible costs. Instead of a good grade you will then be rewarded with a tax refund. In both cases, however, it is uncomfortable to get caught cheating.

But cheating is easy with the tax return, after all, there is no teacher who constantly lets his eyes wander over our heads. As I rummage through my shoebox with the evidence that has accumulated over the past year, there are countless opportunities: I could sell the train ticket to Stuttgart as a business trip - although I only visited a friend there. I could write a book with the argument that I needed it for professional purposes - although I bought it extra for the beach. Or the receipt of the evening in the pub with a colleague - although we did not talk about the work there.

I would not be in good shape with that, but at least in big company: The German Tax Trade Union (DStG) estimates that about 50 percent of Germans pay less than they actually should. And that's probably still a conservative estimate. Or have you never made your way to work two or three kilometers further than it actually is? Never the cleaning lady put the money in cash and without a bill? Never talked to a non-smoking fellow traveler about carrying a stick of cigarettes from the duty-free shop for you? Basically we are all potential Zumwinkels.

On the other hand: How likely is it that the tax officials are scrutinizing mine from the many millions of tax returns this year? Every declaration, it is said at the Hamburg tax authority, is checked for plausibility. This means that those who suddenly make expensive trips from a low salary or who calculate more kilometers for the trip to work than in the previous year are targeted by the officials.

On the next page: If you sell a lot, it makes you suspicious

The more a taxpayer settles, the sooner the tax office draws suspicion, and who lives in northern Germany, is more likely to be examined than someone in southern Germany: For the richer southern federal states, it is not worth to collect every tax cents, because they are a part of the federal-state financial compensation would have to give it back.

The most thorough way to monitor income millionaires throughout Germany. But many tax evaders are transferred in a completely different way: "A significant part of the criminal and fine proceedings is initiated by anonymous advertisements of former business or spouse," says Berlin tax law expert Andreas Boehm. Nevertheless: Around 90 percent of tax evasion is never detected, estimates the DStG.

I am neither an income millionaire, nor have I, as far as I know, made enemies that would blackmail the tax office. I take the receipt for the thriller again from my slipcase. For years I've been thinking of writing a novel one day. It's clear that I have to keep an eye on the competition. Maybe I should just test, if the tax office would swallow the rationale?

Not a good idea, says lawyer Böhm. Even a single document, which the tax office does not recognize, theoretically enough, so that the good citizen becomes a tax evader. At least if he acts deliberately. But that is the case even if he has no idea about tax law and simply submits evidence to good luck. Because the state requires that its citizens know all tax laws. Who does not regularly in the Federal Law Gazette, just ask an expert.

On the next page: When does the tax inspector arrive?

My headset starts. Do I have to expect that I also get a visit from the tax inspectors? That foreign officials rummage through my laundry drawers and take me under prying eyes of the neighbors? "Quite unlikely", calms me Dieter Ondracek of the DStG. As a rule, the officials go only when the state sees at least 5000 euros cheated. Phew. The book did not even cost a total of ten euros.

Still, I would not get away with it when my cheating flares up, warns Ondracek. Another difference between math at school and math at the tax return: The tax office does not leave it at a class book entry.Instead, a hefty fine is due.

And also: Those who evade taxes are to blame for future tax increases. 30 billion euros are lost to the state every year in revenue, because the citizens evade taxes. 30 billion - just as high is the plus in the budget after the increase in VAT. I also thought it was stupid when last year suddenly everything was two percentage points more expensive. But theoretically, the whole tax increase could have saved us, if instead all people would pay their taxes properly.

Pretty utopian, I know. Nevertheless, at this point the idealist gains the upper hand in me. I throw my book receipt, my ticket to Stuttgart and my hospitality receipt in the bin. Finally, I found cheating even at school stupid.

On the next page: Advertising costs - that's right

Advertising costs - that's right

Books, travel or catering bills can be tax deductible as so-called income-related expenses. What this is, is in § 9 paragraph 1 income tax law: "Expenses to acquire, secure and maintain revenue."
If you only visit friends, you can not submit the train ticket - it is different if a candidate drives to another job in another city.
If you simply go to the pub after work hours with colleagues, it improves the working atmosphere, but the relationship to work must be more specific: deducting the cost of an event would be a restaurant invitation to the business partner after a successful business deal.
Anyone who wants to sell a thriller with the argument that he wants to write one himself must already be able to prove that. Direct reference to the work, however, has specialized literature: a rhetoric guide, if you have to lecture professionally, a dictionary when working with texts in foreign languages or subscribing to a journal.

On the next page: Tax Partips 2008

Tax savings tips 2008

Craftsman: Have you recently had your living room painted or your bathroom windows replaced? Then you can deduct the artisan costs from the tax. Tenants and owners may claim 20 percent of the invoice amount (maximum of 3,000 euros without material costs!) For work in the owner-occupied apartment.
computer: Overtime on the home computer also has its advantages. Those who need a computer for work purposes outside their working hours can claim at least half of the purchase price as income-related expenses. If the calculator costs more than 410 euros, the initial cost must be spread over three years.
childcare: Children can be an asset in the truest sense. Thus, working people or single parents may claim one third of the care costs (maximum 4000 euros) for each of their 14-year-old children. If they have children between the ages of three and five, even parents who do not work can deduct two-thirds of the care costs.
retirement: Those who take precautions for their own private lives can benefit from it today. Around 28 percent of their own statutory pension insurance contributions can be tax deducted as part of the special deduction.
Mileage for landlords
Owners of rental apartments and tenements may deduct travel expenses. For example, if you drive to the hardware store to buy materials for refurbishment, or occasionally keep an eye on the house or apartment, you can claim every kilometer you drive for € 0.30.

You can find even more tax tips at konz-steuertipps.de.

On the next page: deadlines for the tax return

Deadlines for tax return

Every year the same drama: The tax declaration must be made. An annoying and boring affair for most, which they like to push around - until it's too late. But when exactly is "too late"? First, a distinction must be made between taxpayers who are required to make a tax return and taxpayers who volunteer.

The taxpayers include the self-employed and pensioners. Employees, on the other hand, are under special circumstances obliged to make a tax return, for example, if they were employed by more than one employer, if they received sickness or unemployment benefits, received other income of more than € 410, or worked as a spouse on income tax V , If you belong to this group, you have to submit your statement by May 31, 2008 - actually. Because often the deadline can be extended with appropriate justification (for example: lack of evidence, prolonged illness, high workload). Anyone who asks his tax office in writing for an extension, which is usually granted an extension of time without a hitch. All others, those who are not required to make a tax return, can spend more time anyway. You can file your tax return up to four years later.

If you are required to file a tax return, but you are not required to pay it on 31.If you have filed a request for an extension of your deadline, the tax office will first remind you in writing. Most of this memory comes at the end of June. If you do not react to this, you have to expect the tax office to estimate your taxable amount based on the values of your tax return from the previous year. In this case, you have to expect additional payments.

However, it can be considerably more uncomfortable for you if the tax office threatens to punish you, a so-called delay surcharge. This may vary, depending on the duration and frequency of the delay.