Entrepreneurs' tax records 2026

This publication provides the latest information on maintaining tax records according to 2026 legislation. It is written in a simple, understandable format, making it easier to grasp and apply tax regulations in practice.
This current edition covers: conditions for long-term financial assets, limits on secondary business activities, conditions for VAT refunds on unpaid invoices, the meal allowance flat rate including an example, the flat-rate taxpayer regime, and an overview of expense claims for cooperating persons. It contains a basic summary of the most common errors in tax records and an overview of closing operations. It is suitable for established entrepreneurs and sole traders, as well as for start-up entrepreneurs who have significant expenses related to starting a company. You will have a clear overview of basic tax optimisation suitable for every entrepreneur for daily use. The final chapter is a comprehensive example and a completed sample new tax return for individuals for the year 2025. The book is particularly appreciated by entrepreneurs, accountants, and students.