Taxing Moral Imperatives in a Glass of Wine

Thank you, Aggie, for your latest comment, for you have called my attention to the moral imperative: keeping communication open. But let me add that I have been very busy (yes, haven’t we all?) lately. I have taken on two new classes, removing about 4 hours per week of free time from my schedule, and giving me more money in return. I have also been translating more for psychiatry – especially difficult was an article on rheumatoid arthritis – 18 pages of intricate text on complicated statistical formulas to ascertain the cost benefits ratios for early detection and treatment of this ailment. And I have been meeting friends a little more often, seeing them for the first time after my weeks in Texas.

And finally, I have also been bringing things up to par with my tax accountant. German tax law is probably the most complicated in the world. But I have figured out the system here –I think. You surf on the crest of tax laws, riding the waves and hopping off them onto other waves so that you get the most for your goals out of each wave (law). Is this moral – speaking of moral imperatives? I don’t think anyone here cares. And the tax laws are so complex that any singular strand of ethics or morals gets tangled into oblivion by the contortions of all the exceptions and stipulations for the law. For instance, did you know that in Germany if you have an office in your residence, using it as a tax write off, of course, you are not allowed to have a bed or any objects in that office that do not directly pertain to the running of your business? That includes books, CDs, a television, etc. But decoration and ambiance to make clients feel comfortable is allowed. So, you may have a coffee maker and a small refrigerator to offer clients refreshments, but a hot plate or small stereo system – no. You can even write off fresh cut flowers for a vase! Europeans love ambiance! But wait. If the ministry – like the IRS in the USA – comes to inspect your office, they are required by law to make an appointment. So, if it should be the case that your office perhaps might not conform in any way to the law, you have time to prepare the stage for the visit. Interesting system they have here. Whereas in the USA we often have standard deductions, in Germany the system tries to take a lot of money away from you, and it is your job (often through your tax accountant) to use the laws to get as much of the money back as possible buy reducing your taxable income hopefully down to zero. For 2005 I had to pay in a whopping 25 Euros – amazing, but there is a huge bound notebook full of journals, calculations, and spread sheets documenting all the bookkeeping proving this.

Finally, I’m so drained from all the new classes and translation that I haven’t been getting out on the town much. Tomorrow – Saturday – I hope that will change. I plan to go to the cinema in the evening. Don’t yet know which film will find my favour. Any suggestions?
Finally, you’ve certainly noticed I have no pictures. There is a reason. When I was in Prague at the end of October, my digital camera was stolen – I think I know where, but I can’t prove it. So, in Texas I bought a new one, but I am having difficulty with some of the software, and I just haven’t taken the time to iron the matter out. I ask for no sympathy, just that you humour me with my affected little “me the victim” soliloquy. So, I’ll continue drinking my glass of Dornfelder German red wine and greet the approaching weekend…