{"id":1169,"date":"2015-05-07T14:18:01","date_gmt":"2015-05-07T12:18:01","guid":{"rendered":"https:\/\/ts.at\/de\/?p=1169"},"modified":"2023-10-04T08:54:18","modified_gmt":"2023-10-04T06:54:18","slug":"studienkosten-fuer-profisportler-als-werbungskosten-abzugsfaehig","status":"publish","type":"post","link":"https:\/\/ts.at\/en\/study-costs-to-be-deductible-as-advertising-expenses-for-professional-athletes\/","title":{"rendered":"Study costs to be deductible as income-related expenses for professional athletes"},"content":{"rendered":"

<\/p>\n

Recently the Higher Administrative Court (case 2011\/13\/0120) has revoked a decision of the independent tax tribunal according to which the costs of law studies may not be deductible as income-related expenses for professional handball players. The sucessful applicant was represented by TSMP (Stefan Schermaier). The filing with the Higher Administrative Court was prepared in cooperation with Herman Gugler Steuerberatung GmbH<\/p>\n

<\/p>\n

Austrian newspaper Die Presse reported about the case in their printed edition from 27.4.2015 and online on their Website.<\/p>\n

Article from www.diepresse.com<\/a><\/p>\n

Decision text in the legal information system of the federal government <\/a><\/p>\n

 <\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Recently the Higher Administrative Court (case 2011\/13\/0120) has revoked a decision of the independent tax tribunal according to which the costs of law studies may not be deductible as income-related expenses for professional handball players. The sucessful applicant was represented by TSMP (Stefan Schermaier). The filing with the Higher Administrative Court was prepared in cooperation<\/p>\n","protected":false},"author":6,"featured_media":443,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,9,18],"tags":[36,37,38,39,40,41,42],"class_list":["post-1169","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein","category-media-releases","category-news","tag-36","tag-handballer","tag-werbungskosten","tag-verwaltungsgerichtshof","tag-advertising-expenses","tag-handball-players","tag-higher-administrative-court"],"acf":[],"yoast_head":"\nStudy costs to be deductible as income-related expenses for professional athletes – TS&P<\/title>\n<meta name=\"description\" content=\"In einer unl\u00e4ngst vor dem Verwaltungsgerichtshof zu 2011\/13\/0120 herbeigef\u00fchrten Entscheidung wurde zugunsten des durch Dr. Stefan Schermaier vertretenen Berufungswerbers ein Bescheid des unabh\u00e4ngigen Finanzsenates aufgehoben, wonach Kosten f\u00fcr ein Studium der Rechtswissenschaften f\u00fcr einen professionellen Handballer nicht als Werbungskosten abzugsf\u00e4hig sind.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ts.at\/de\/?p=1169\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Study costs to be deductible as income-related expenses for professional athletes – TS&P\" \/>\n<meta property=\"og:description\" content=\"{:de}Dr. Stefan Schermaier vertritt professionellen Handballspieler bzgl. Absetzbarkeit der Kosten Kosten f\u00fcr ein Studium der Rechtswissenschaften.{:en}In einer unl\u00e4ngst vor dem Verwaltungsgerichtshof zu 2011\/13\/0120 herbeigef\u00fchrten Entscheidung wurde zugunsten des durch Dr. Stefan Schermaier vertretenen Berufungswerbers ein Bescheid des unabh\u00e4ngigen Finanzsenates aufgehoben, wonach Kosten f\u00fcr ein Studium der Rechtswissenschaften f\u00fcr einen professionellen Handballer nicht als Werbungskosten abzugsf\u00e4hig sind.{:}\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ts.at\/de\/?p=1169\" \/>\n<meta property=\"og:site_name\" content=\"TS&P\" \/>\n<meta property=\"article:published_time\" content=\"2015-05-07T12:18:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-04T06:54:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ts.at\/wp-content\/uploads\/2013\/05\/quote-schermaier.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"298\" \/>\n\t<meta property=\"og:image:height\" content=\"110\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bernhard Tonninger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bernhard Tonninger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169\"},\"author\":{\"name\":\"Bernhard Tonninger\",\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/#\\\/schema\\\/person\\\/82225e637372756462cbf33450c709ce\"},\"headline\":\"Study costs to be deductible as income-related expenses for professional athletes\",\"datePublished\":\"2015-05-07T12:18:01+00:00\",\"dateModified\":\"2023-10-04T06:54:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169\"},\"wordCount\":203,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ts.at\\\/wp-content\\\/uploads\\\/2013\\\/05\\\/quote-schermaier.jpg\",\"keywords\":[\"2011\\\/13\\\/0120\",\"Handballer\",\"Werbungskosten\",\"Verwaltungsgerichtshof\",\"advertising expenses\",\"handball players\",\"Higher Administrative Court\"],\"articleSection\":[\"Allgemein\",\"Media\",\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169\",\"url\":\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169\",\"name\":\"Study costs to be deductible as income-related expenses for professional athletes – TS&P\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/?p=1169#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ts.at\\\/wp-content\\\/uploads\\\/2013\\\/05\\\/quote-schermaier.jpg\",\"datePublished\":\"2015-05-07T12:18:01+00:00\",\"dateModified\":\"2023-10-04T06:54:18+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/ts.at\\\/de\\\/#\\\/schema\\\/person\\\/82225e637372756462cbf33450c709ce\"},\"description\":\"{:de}Dr. Stefan Schermaier vertritt professionellen Handballspieler bzgl. 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