Die Buchführungspflicht in Deutschland ist handelsrechtlich im Handelsgesetzbuch und steuerrechtlich in der Abgabeordnung und Steuergesetze festgelegt. Als Unternehmer/-in mit Sitz in Deutschland sind Sie generell verpflichtet Handelsbücher zu führen. Jedoch, wann genau sind Sie dazu verpflichtet Bücher zu führen? Im folgenden Beitrag erklären wir wie die Buchführungspflicht in Deutschland steuer-
Bitte beachten Sie, dass Ihre Einwilligung für alle unsere Subdomains gültig ist. Sie können Ihre Einwilligung jederzeit ändern oder widerrufen, indem Sie am unteren Rand Ihres Bildschirms auf die Schaltfläche „Einwilligungseinstellungen” klicken. Wir respektieren Ihre Entscheidungen und sind bestrebt, Ihnen ein transparentes und sicheres Surferlebnis zu bieten.
| Cookie | Dauer | Beschreibung |
|---|---|---|
| S | 1 year 1 month | Used by Yahoo to provide ads, content or analytics. |
| sp_landing | 1 year 1 month 4 days | The sp_landing is set by Spotify to implement audio content from Spotify on the website and also registers information on user interaction related to the audio content. |
| sp_t | 1 year 1 month 4 days | The sp_t cookie is set by Spotify to implement audio content from Spotify on the website and also registers information on user interaction related to the audio content. |
| wp_woocommerce_session_* | 2 days | WooCommerce sets this cookie to make a unique code for each customer so that it knows where to find the cart data in the database for each one. |
| __cf_bm | 29 minutes | Cloudflare set the cookie to support Cloudflare Bot Management. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| cjae | 1 year 1 month | The cookie is set by the provider Dotomi. This cookie is used to record visitor behaviour. |
| SRM_B | 1 year 24 days | Used by Microsoft Advertising as a unique ID for visitors. |
| _gat | 1 minute | Google Universal Analytics sets this cookie to restrain request rate and thus limit data collection on high-traffic sites. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| CJSession | session | This cookie is set by the provider CJ affiliate by Coversant. This cookie is used to track the time stamp of initial CJ related event on current browser session. |
| CLID | 1 year | Microsoft Clarity set this cookie to store information about how visitors interact with the website. The cookie helps to provide an analysis report. The data collection includes the number of visitors, where they visit the website, and the pages visited. |
| CONSENT | 2 years | YouTube sets this cookie via embedded YouTube videos and registers anonymous statistical data. |
| FCNEC | 1 year | Funding Choices sets this cookie for analytics to help collect data that allows services to understand how users interact with a particular service. These insights allow services both to improve content and to build better features that improve the user’s experience. |
| MR | 7 days | This cookie, set by Bing, is used to collect user information for analytics purposes. |
| SM | session | Microsoft Clarity cookie set this cookie for synchronizing the MUID across Microsoft domains. |
| tk_ai | 1 year 1 month 4 days | JetPack sets this cookie to store a randomly-generated anonymous ID used only within the admin area and for general analytics tracking. |
| tk_lr | 1 year | JetPack plugin sets this referral cookie on sites using WooCommerce, which analyzes referrer behaviour for Jetpack. |
| tk_or | 1 year 1 month 4 days | JetPack plugin sets this referral cookie on sites using WooCommerce, which analyzes referrer behaviour for Jetpack. |
| tk_qs | 30 minutes | JetPack sets this cookie to store a randomly-generated anonymous ID used only within the admin area and for general analytics tracking. |
| tk_r3d | 3 days | JetPack installs this cookie to collect internal metrics for user activity and improve user experience. |
| tk_tc | session | JetPack sets this cookie to record details on how users use the website. |
| _clck | 1 year | Microsoft Clarity sets this cookie to retain the browser's Clarity User ID and settings exclusive to that website. This guarantees that actions taken during subsequent visits to the same website will be linked to the same user ID. |
| _clsk | 1 day | Microsoft Clarity sets this cookie to store and consolidate a user's pageviews into a single session recording. |
| _ga | 1 year 1 month 4 days | Google Analytics sets this cookie to calculate visitor, session and campaign data and track site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognise unique visitors. |
| _gat_gtag_UA_* | 1 minute | Google Analytics sets this cookie to store a unique user ID. |
| _ga_* | 1 year 1 month 4 days | Google Analytics sets this cookie to store and count page views. |
| _gcl_au | 3 months | Google Tag Manager sets the cookie to experiment advertisement efficiency of websites using their services. |
| _gid | 1 day | Google Analytics sets this cookie to store information on how visitors use a website while also creating an analytics report of the website's performance. Some of the collected data includes the number of visitors, their source, and the pages they visit anonymously. |
| __ssid | 1 year 1 month 4 days | The domain of this cookie is owned by Veinteractive.com. This cookie contains a numerical identifier. It is used to identify and collect behavioural information about users of client sites. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| ANONCHK | 10 minutes | The ANONCHK cookie, set by Bing, is used to store a user's session ID and verify ads' clicks on the Bing search engine. The cookie helps in reporting and personalization as well. |
| DotomiUser | 1 year 1 month | Dotomi sets this cookie for marketing, targeting, and sales/lead correlation. |
| IDE | 1 year 24 days | Google DoubleClick IDE cookies store information about how the user uses the website to present them with relevant ads according to the user profile. |
| MUID | 1 year 24 days | Bing sets this cookie to recognise unique web browsers visiting Microsoft sites. This cookie is used for advertising, site analytics, and other operations. |
| NID | 6 months | Google sets the cookie for advertising purposes; to limit the number of times the user sees an ad, to unwanted mute ads, and to measure the effectiveness of ads. |
| test_cookie | 15 minutes | doubleclick.net sets this cookie to determine if the user's browser supports cookies. |
| VISITOR_INFO1_LIVE | 5 months 27 days | YouTube sets this cookie to measure bandwidth, determining whether the user gets the new or old player interface. |
| YSC | session | Youtube sets this cookie to track the views of embedded videos on Youtube pages. |
| yt-remote-connected-devices | never | YouTube sets this cookie to store the user's video preferences using embedded YouTube videos. |
| yt-remote-device-id | never | YouTube sets this cookie to store the user's video preferences using embedded YouTube videos. |
| yt.innertube::nextId | never | YouTube sets this cookie to register a unique ID to store data on what videos from YouTube the user has seen. |
| yt.innertube::requests | never | YouTube sets this cookie to register a unique ID to store data on what videos from YouTube the user has seen. |
| Cookie | Dauer | Beschreibung |
|---|---|---|
| loglevel | never | No description available. |
| m | 1 year 1 month 4 days | No description available. |
| VISITOR_PRIVACY_METADATA | 5 months 27 days | Description is currently not available. |
| wp_api | past | Description is currently not available. |
| wp_api_sec | past | Description is currently not available. |
