Scope and Contents Internet: Oliver Behnssen and the Tax Office Munich Tax Office I 8OOO MUNICH 2, 04/10/1985 Mr. Oliver Behnssew Sedlmayrstr. 26 8000 Munich 19 Subject: Opposition to the income tax bill in 1984 Dear Mr. Behnssew! To your appeal of 19 September 1985 I take the following position: First study: According to § 4 para. 4 ITA Operating expenses are those expenses that are occasioned by the operation. These operational costs are related strictly to separate from the non-deductible according to § 12 Income Tax Act cost of living. These costs generally include the privacy of the expenses for the dwelling of a taxpayer. The law does, however, exceptionally, the share of expenses for deduction if the apartment also offers sufficient living space for the satisfaction of personal housing needs remains, can appear a locked room in the private house as objectively necessary nature and scope of activity and it is clear that the study as well as only the professional or occupational purpose...