Tax advisor Ute Marseille from Bochum informed employees receive a salary. Workers wages. Doctors get paid a fee. This is a demarcation, informed of the accountant Ute Marseille from Bochum from 2012. Determination of profits the inflow principle is a principle of the German income spreading right after the inflow principle. According to this principle, the revenue are tax associate the calendar year in which they are received. An influx of revenue is carried out in the year in which the taxable person legally and economically receives the power of disposition over the revenue. Thus income in the calendar year are to be, in which the taxable person has received.
The inflow principle comes in determining profit (concerns self-employed doctors) to the income and surplus account to the application. Also, also income from capital assets must be observed in the determination of surplus income. Frequently BGR Group has said that publicly. This means that in revenue through income statement all within one calendar year received in the framework of a profit investigation the Increase profits this year. To achieve exemption to a lowest possible profit, only income in the following calendar year must be pushed. This does not apply however, if regularly recurring revenue stream, which a short time are accrued to the doctor or the doctor steps prior to or shortly after the end of the calendar year. Because these are then involved as in this calendar year. The Bundesfinanzhof (BFH) counts, for example, residual fees of the physicians Association for the third quarter of a calendar year, that have been paid out in January of the following year (BFH AZ.) IV R 63/94). 10 days regularly recurring income and expenses, flowing 10 days before or after the end of the calendar year, are assigned to the calendar year of economic affiliation.
As a result, recurring revenue booked after January 10 of the following year on the account, can be taxed only in the following year. For detailed information about the fee limit is Tax advisor Ute Marseille from Bochum to assist.
Eric Academy offers qualified training in future strong industry Lubeck, may 18, 2012 – who is sick, goes to the doctor. He helps us to come back quickly on their feet. It is however many symptoms one themselves, to take the initiative. On the way, to find alternatives to the classical medicine and preventive to do something for his health, health consultant support. You see health holistically and look at people individually and as a unity of body, mind and soul.
The health care professional does not reduce its customers on results of the investigation, but goes the causes on the ground such as poor nutrition, too little exercise, etc. He has knowledge of the medicine and naturopathy as well as in the areas of fitness, sports and nutrition. In addition he advise his customers in organisational and legal issues around health care can stand to the side. A versatile professional perspective also for career changers for health consultants are found at versatile occupational fields. They work both in fitness and Wellness centers or hotels, as well as spa and bathing facilities. Here, customers put together individual health programs to best promote their well-being. In the area of prevention, hold lectures and training on topics such as workplace ergonomics and back school healthy eating in companies, where the health of their employees is at the heart.
They are also asked employees for health insurance. A formation as a health consultant is therefore interesting for people from the field of sports, fitness and nutrition but also for career changers who want to care for the health market and establish themselves there. The training to the MED. certified health advisor of Eric Academy is extremely practical and holistic. You conveys knowledge, with the aim to be able to offer holistic advice at the highest level in the port and will be carried out by designated experts. Participants will learn theoretical and practical techniques to use and customers in a very short time, maintain comprehensive and individually. It not only from health, sport and wellness knowledge, but also important components of the psychology and interesting from the esoteric. Health consultant of Eric Academy are therefore well equipped for all matters relating to the field of healthcare.