• Mehr als 3 Millionen Wörter Inhalt
  • |
  • info@itmedialaw.com
  • |
  • Tel: 03322 5078053
SAVED POSTS
Rechtsanwalt Marian Härtel - ITMediaLaw

No products in the cart.

  • en English
  • de Deutsch
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Kurzberatung
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Rechtsanwalt Marian Härtel - ITMediaLaw

Cost trap for the self-employed: travel expense report

19. February 2019
in Tax
Reading Time: 3 mins read
0 0
A A
0
documents 158461 1280

Travel expense accounting is important

Content Hide
1. Travel expense accounting is important
2. A lack of travel expenses is like burning cash
3. But beware of the self-employed!
4. Conclusion
4.1. Author: Marian Härtel

My article yesterday on the risk of tax and/or social security audits generated some feedback. This shows me that the topic has surprised some and that it is worth sharing the topic more on social media.

As I mentioned briefly, there are many related problems and risks, which, of course, in the broadest sense also have to do with taxes and social security. While you can also get some things wrong with catering documents (if I’m interested, I’ll also make my own article), here the amount in the room is still quite limited. As a rule, as a self-employed (or small start-up) you will not have thousands of euros in costs for catering per month.

In another case, this may be different, namely for business trips, which one would also like to claim as operating expenses on your income tax return. This starts with trips to conferences or trade fairs, goes over flights to events of partner companies and ends with trips to customers or agencies.

A lack of travel expenses is like burning cash

If you get travel bills right, it can bring you a lot of money, because the so-called extra food costs can quickly exceed the actual cost of food, as well as things like taxi rides, hotels, even tips in addition. However, this requires correct travel expense reports, which carefully indicate the exact amounts, the cost centres (from which account, from which budget, etc.), the day of the trip and, above all, the purpose of the trip. The last two things are often the crux of the matter when you look closely, or if at some point, after two years or something like that, the auditor looks closely. It is then necessary to ensure that the purpose of the trip is specified precisely, sometimes also the activities on each day, and that it is precisely stated why the trip was initiated by the company. The latter must also be proven to the examiner in case of doubt. Otherwise, the full costs will eventually be eliminated and can no longer be claimed. Practical note: After two years, you usually don’t know what exactly you did on individual days!

But beware of the self-employed!

A particular sticking point exists mostly for the self-employed: the mixing of private and business purposes. The tax office examines this separation very closely (especially if an auditor wants to find something to justify his activity), because the auditor also knows how easy it is to combine holidays/sightseeing and a conference in London. Evidence of this is often enough, if you are just looking, also available. Many people post frankly, on Facebook or other social media channels, when you’re experiencing something great in a city. One should therefore take careful care to pick up and sort all receipts (in the case of thermal paper, make sure that it is bleached after a year or so!). Trade fair invitations, schedules of a seminar, or the minutes of a meeting should best be pinned directly behind the travel expense statement.

It gets tricky with a real mixture of the journey. While hotel costs, entrance to a trade fair and the like are still easily attributable, travel expenses would be harder to separate. There must be an appropriate distribution of costs here, which could, of course, lead to differences of opinion with the examiner.

The other receipts are often muddied, be it parking fees, tolls and many smaller things, for which there is often no receipt at all, or no receipt that meets the requirements to claim a VAT refund. But that’s just stupid. Careless action simply costs money here. Then you can also burn banknotes.

Conclusion

As with all things about accounting, taxes, documents or government communication, a care that is often unwelcome helps to save real money. A system should be developed for archiving, storage and creation of travel expenses, including all documents. The effort will be worthwhile!

Marian Härtel
Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.

Tags: AgenturenEventsFacebookFeeSocial securityTestVat

Weitere spannende Blogposts

All questions about electronic invoices in one document

All questions about electronic invoices in one document
7. November 2022

How exactly invoices have to be issued and what the requirements are for being able to claim sales tax from...

Read moreDetails

What legal form as an esport team?

What legal form as an esport team?
7. November 2022

What legal form should you aim for if you want to start or professionalize an esports team? The answer to...

Read moreDetails

Esport is the spearhead of digitalization?

Esports facilities and alcohol?
7. November 2019

Recently, discussions with clients from the esports industry or potential investors and sponsors who find the field of esport interesting...

Read moreDetails

Investor contracts for SaaS start-ups

iStock 1405433207 scaled
10. October 2024

As a SaaS startup, you face the exciting challenge of attracting investors for your innovative business model. Drafting investor agreements...

Read moreDetails

No claim to identical credentials in agile project teams

Twitter account needs approval of works council
7. November 2022

Employees may request a qualified reference from their employer upon leaving. This also applies to agile project teams that work...

Read moreDetails

Rental of virtual land is subject to sales tax

Rental of virtual land is subject to sales tax
7. November 2022

The Cologne Fiscal Court has ruled that the purchase and sale of virtual land in a computer game is subject...

Read moreDetails

Better to be safe than sorry…..The Lawyer’s Opinion

7. November 2022

Currently, a chain letter is once again going through Facebook and ignorant people are jumping on the bandwagon like herd...

Read moreDetails

Court proceedings via Skype

Court proceedings via Skype
7. November 2022

As a lawyer with a strong affinity for IT law, I now try to run my practice with as little...

Read moreDetails

Start my youtube channel

Start my youtube channel
7. November 2022

I had planned to do it a few times last year, but in the end my little, newborn daughter, and...

Read moreDetails
Q&A: Legal issues for game developers
Law and computer games

5-day guide: Founding a game development studio

5. August 2025

As a support for young studios, this series summarizes the essential steps for founding a game development company. The guide...

Read moreDetails
EU Inc: Why Europe needs a unified startup society now

EU Inc: Why Europe needs a unified startup society now

22. July 2025
BGH considers Uber Black to be anti-competitive

BGH shakes up the coaching industry – What applies now?

21. July 2025
Growth hacking and viral marketing – legal requirements

Games funding 2025 – back at last!

20. July 2025
Ownership of software – Who actually owns the code?

Ownership of software – Who actually owns the code?

14. July 2025

Podcastfolge

9e9bbb286e0d24cb5ca04eccc9b0c902

Legal challenges of innovative business models

1. October 2024

In this captivating podcast episode, I dive deep into the world of legal challenges associated with innovative business models as...

Read moreDetails
8ffe8f2a4228de20d20238899b3d922e

Web3, blockchain and law – a critical review

26. September 2024
fcb134a2b3cfec5d256cf9742ecef1cd

The unconventional lawyer: a nerd in the service of the law

26. September 2024
43a60cb39d7ea477ac8f3845c1b7739c

Legal advice for start-ups – investments that pay off

8. December 2024
247f58c28882e230e982fa3a32d34dea

Digital sovereignty: Europe’s path to a self-determined digital future

8. December 2024

Video

My transparent billing

My transparent billing

10. February 2025

In this video, I talk a bit about transparent billing and how I communicate what it costs to work with...

Read moreDetails
Fascination between law and technology

Fascination between law and technology

10. February 2025
My two biggest challenges are?

My two biggest challenges are?

10. February 2025
What really makes me happy

What really makes me happy

10. February 2025
What I love about my job!

What I love about my job!

10. February 2025
  • Privacy policy
  • Imprint
  • Contact
  • About lawyer Marian Härtel
Marian Härtel, Rathenaustr. 58a, 14612 Falkensee, info@itmedialaw.com

Marian Härtel - Rechtsanwalt für IT-Recht, Medienrecht und Startups, mit einem Fokus auf innovative Geschäftsmodelle, Games, KI und Finanzierungsberatung.

Welcome Back!

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
  • en English
  • de Deutsch
Kostenlose Kurzberatung