The Finanzgericht Münster ruled: If a tax debtor uses his wife's account as a business account, payment receipts may be countervailable on this account; the tax office may then use the wife's payment by acknowledgment of value. (12 K 441/24 AO) Wife remained owner of the business account The plaintiff had originally opened a current account himself and later used it as a business account for a barter's economy. After that, her husband took over …
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The Finanzgericht Münster ruled: If a tax debtor uses his wife's account as a business account, payment receipts may be countervailable on this account; the tax office may then use the wife's payment by acknowledgment of value. (12 K 441/24 AO) Wife remained owner of the business account The plaintiff had originally opened a current account himself and later used it as a business account for a barter's economy. After that, her husband took over …