Bei Twitter fand ich heute einen interessanten Artikel zum Thema Druckkostenzuschussverlage
In einem Gerichtsurteil am Finanzgericht Rheinland-Pfalz Az. 2K 1409/12 wurde einem Kläger die Abzugsfähigkeit der Kosten für die Veröffentlichung seiner Kurzgeschichten durch einen Druckkostenzuschussverlag verweigert. Binnen drei Jahren entstanden dem Kläger um die 11.000 €, bestehend aus Publikationskosten, Fahrtkosten, sowie Arbeitszimmer plus Ausstattung, die er nach nicht erfolgter erfolgreicher Vermarktung durch den Zuschussverlag nun als Verlust gegen seine Gewinne aus seiner logopädischen Arbeit verrechnen wollte. Das lehnte das Finanzamt ab, da es keine Gewinnerzielungsabsichten erkennen konnte, da keine entsprechenden Verkäufe seiner Bücher zu verzeichnen waren, und das hätten mindestens 1000 Bücher/ebooks sein müssen.
Vielmehr gelangte das Gericht zu dem Schluss, dass es sich bei dem Internetauftritt des Verlages bzw. der Verlagsgruppe, um keinen ernsthaften Vertrieb, noch Vertreter der verlegten Werke der zahlenden Autoren handeln würde. Somit habe der Kläger die Autorentätigkeit nicht als Beruf, sondern aus persönlichen Gründen und Neigungen heraus betrieben. Deshalb seien die damit verbundenen Kosten steuerlich nicht von Belang.
Finger weg von Druckkostenzuschussverlagen. Denn die werden offenbar nicht nur vor Gericht als nicht ernstzunehmende, unseriöse Verleger betrachtet, sondern sind auch bei den Buchhändlern nicht gerne gesehen, wie ich persönlich mehrfach erfuhr. Bücher, so sagte man mir seinerzeit, die von Druckkostenzuschussverlagen angeboten würden, nähme man gar nicht erst ins Programm auf, da diese Verlage jeden Autor und jedes Werk ins Programm nehmen, da sie nur davon leben. Ich habe aus diesen Aussagen gelernt.
Eure
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