Für die Nachforderung nicht hinterzogener Steuern kann im Steuerentstehungsjahr noch keine Rückstellung gebildet werden. Ebenfalls unzulässig ist die Bildung einer Rückstellung für Steuerberatungskosten im Zusammenhang mit einer Betriebsprüfung bei einem Klein- bzw. Kleinstbetrieb.
Dies entschied das FG Münster (Az. 10 K 2084/18 K,G).
(Quelle: V.S.H. Dienstleistungs GmbH)
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