Praxis-Tipp: 10 %-Geringfügigkeitsgrenze bei einer Praxisveräußerung
Eine tarifbegünstigte Veräußerung einer freiberuflichen Einzelpraxis nach § 18 Abs. 3 i. V. m. § 34 EStG setzt voraus, dass der Mehr auf haufe.de
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