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Das Gesetz

In: Werbungskosten

Author

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  • Ulrich Stache

Abstract

Zusammenfassung Der Begriff „Werbungskosten“ lässt sich vom Sinngehalt her weit zurückverfolgen. Ohne den heutigen Begriff zu verwenden, konnten bereits nach dem Preußischen EStG aus dem Jahre 1891 (Ges.Slg. 175) – allerdings ohne ausdrückliche Verwendung des Begriffes „Werbungskosten“ – vom Einkommen „die zur Erwerbung, Sicherung und Erhaltung des Einkommens verwendeten Ausgaben …“ abgezogen werden. Der Begriff „Werbungskosten“ als solcher taucht erstmals im Preußischen EStG vom 19.06.1906 auf.

Suggested Citation

  • Ulrich Stache, 2023. "Das Gesetz," Springer Books, in: Werbungskosten, edition 3, chapter 1, pages 1-9, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-34289-0_1
    DOI: 10.1007/978-3-658-34289-0_1
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