@mastersthesis{K{\"a}stle2023,
  type      = {Bachelor Thesis},
  author    = {K{\"a}stle, Julia},
  title     = {Liebhaberei im Einkommensteuerrecht - Zweifelsfragen zur steuerlichen Thematik der Liebhaberei am Beispiel der sieben Einkunftsarten des Einkommensteuergesetzes sowie der aktuellen Photovoltaik Regelungen},
  institution = {BMP - Business Management and Psychology},
  pages     = {65},
  year      = {2023},
  abstract  = {This paper deals with the topic of "Liebhaberei in the income tax law - Doubtful questions on the tax topic of "Liebhaberei" on the example of the seven types of income of the income tax law as well as the current photovoltaic regulations." In the following, questions of doubt concerning the tax topic of "Liebhaberei" shall be raised and analyzed using the example of the seven types of income of the Income Tax Law as well as the current photovoltaic regulations and, if possible, solutions shall be proposed. This paper will first give an overview of the basics of the subject of "Liebhaberei.". In the consideration a focus is put thereby on "Liebhaberei" with incomes from trade enterprise in accordance with \S 15 EStG as well as incomes from letting and leasing in accordance with \S 21 EStG. Special features of the individual types of income to be taken into account in the "Liebhaberei." audit, as well as audit schemes, are dealt with and, if necessary, supplemented and the legal consequences resulting from the hobby are illuminated. The focus will also be on income from commercial operations in accordance with \S 15 of the German Income Tax Law (EStG). Finally, the BMF letter of 29.10.2021 will be analyzed and the right of application and the associated requirements will be examined.},
  language  = {de}
}