Forgotten operating expenses
Inflow-outflow principle
If doctors overlook various operating expenses in their income statement that would have reduced profit and thus income tax, these expenses cannot simply be booked at the time when the error becomes known. This is because the inflow-outflow principle applies to the income statement. This means that expenses must be taken into account with an effect on profits in the year in which they are incurred. This means that the physician may not subsequently offset expenses that he/she "forgot" in one year against tax in the next. This also applies if the expenses were not overlooked, but were mistakenly assumed not to be tax deductible.
Subsequent claiming
This catch-up prohibition generated by the inflow-outflow principle does not mean, however, that the acquisition costs would be permanently lost for tax purposes. Instead, the forgotten business expenses can be offset against the profit accruing on the sale or utilization of the asset in question (Federal Fiscal Court BFH ruling of June 30, 2005, IV R 20/04).
Example
If, for example, the doctor forgot to claim 1,000 disposable syringes for tax purposes in the previous year, he can offset these expenses against the fees collected for them after each use (or after each recycling) of the disposable syringes in the next year. Assets of current assets (which disposable syringes, gloves, disinfectants, etc. are) are treated here alternatively as assets of fixed assets. As a result, there are no tax disadvantages.
Subsequent contributions
The same applies if the doctor has forgotten to take into account a contribution made for tax purposes. This is also no longer possible in the next year (BFH of 16.5.2013 III R 54/12).
Status: February 23, 2023
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