Tax season is upon us, and most people will not start filing their tax return until the very last moment. Statistics show that the majority of people file in April or even the week of April 15, the usual filing deadline. Sound familiar? In such a case, it helps to be organized and have all your receipts for possible itemized deductions ready and in order. And who could be more organized than a German? (As a German myself, I will allow myself to freely reinforce stereotypes about Germans.) I recently came across a 2004 tax case from the German Federal Fiscal Court (Bundesfinanzhof, BFH) which I could not resist sharing. (BFH, docket no. III R 31/02)
