Mr. Arne Angler (A) lives in Salzgitter and works in a travel agency in Wolfenbüttel. The shortest route from his home to work is 14 km. He drives to work in his own car. He prefers to take a detour via the autobahn because that's the faster way. This drives him 18 km to work. There's evidence that he works there 170 days a year and earns € 35,000 gross as an employee. His employer pays social security amounts i. H.V. 9,000 € (4,500 € each A and the employer).
In his 70 square meter apartment, A has a study that is used exclusively for business purposes (all year round). The study is 10.5 square meters. He pays a monthly rent of 750.00 euro. The total electricity bill for 2020 is 600.00 euro. He spent a total of 250 euro on painting work for the renovation of the study in January 2020. He has his own workplace in the travel agency. He also bought a laptop for his study at the beginning of May 2020 for 1,800.00 euro plus VAT (useful life 3 years according to the agreement with the tax office). He only uses the laptop for work.
A also received a tip for good advice to its customers. This year his employer gave him a perfume worth 50 euro for his birthday. To look good at work, he buys clothes and shoes worth € 500, which he only wears in the travel agency. In order to do his job better, he buys the specialist book "Super Selling in the Travel Agency" for € 70. His maintenance fee is 16 euro.
What is the problem that you can't solve your tasks yourself?
At the approach
You would have to deal with this once:
Since the question of income is, you need to check which of the numbers mean an inflow of money.
Which for example
When it comes to the question of income, the cash outflow is also decisive…
A's income is subject to income tax!
How much is the income?
The amount of income is irrelevant for taxation.
The question is directed only to the type of taxation and not to any "arithmetic games" of a student's homework.
