Umsatzsteuerbemessungsgrundlage § 10 UStG im Lernfeld 3

The paid offer with sample exams and solutions + explanatory videos for learning areas 1-12 according to the new framework curriculum can be found here at the following link: https://taxteachertutorials.mydigibiz... The script is available for free at the following link Available: https://storage.e.jimdo.com/file/56cb... This video is about the VAT basis for BMG according to Section 10 of the German Value Added Tax Act (UStG). The BMG remuneration according to Section 10 (1) UStG, the BMG according to Section 10 (4) UStG for gratuitous services, and the minimum BMG will be illustrated using case studies (Cases 1-3, 4a-f, 5-7) and the legal text and a diagram (see script). In addition, the gratuitous services will be recorded – as required in Learning Area 3! Chapter 00:00 Introduction 01:06 Reference to the paid offer from Tax Teacher Tutorials GbR with sample exams and solutions and explanatory videos 02:24 Classification of the BMG in the VAT audit scheme and general preliminary explanation of Section 10 of the German Value Added Tax Act (UStG) 08:30 Discussion of Cases 1-3 12:32 Discussion of Cases 4a-f (especially the BMG in Section 3 Para. 1b of the UStG cases and the minimum BMG) 20:35 Discussion of Case 5 (BMG in Section 3 Para. 9a No. 2 of the UStG cases) 22:24 Discussion of Cases 6 and 7 (Federal Ministry of Finance in Section 3 Para. 9a No. 1 of the UStG business car cases with and without a logbook) This YouTube channel is used by Tax Teacher Tutorials GbR. About our speaker: Kai Bullmahn holds a degree in tax administration, a degree in business administration, and a tax advisor. He has been teaching prospective tax assistants as a vocational school teacher for around 20 years. He volunteers as an examiner on various examination boards for the Chamber of Tax Advisors' training and continuing education (tax assistants, tax specialists, payroll assistants, and tax advisors). Tax advice and is not advertised as such. This video does not contain tax advice within the meaning of the German Tax Advisory Act (StBerG). Although the speaker, Kai Bullmahn, is a tax advisor, these videos expressly distance themselves from the reserved duties of a tax advisor within the meaning of the German Tax Advisory Act (StBerG). The videos do not replace individual tax advice and are not advertised as such. Imprint: https://taxteachertutorials.mydigibiz... Privacy Policy: https://taxteachertutorials.mydigibiz...