@skaufmann , @Mike9241 , I have been following this thread for a while and having a hard time with this discussion about "accrued" Vs. "paid".
1. Generally the accrued situation occurs for a Cash basis tax payer takes place he must allocate the taxes because the tax calendar ( like UK, and most of the old commonwealth countries ) is NOT calendar year ( like US ). This allocation is ref'd as Accrued.
Therefore when refer to Germany , it is not applicable to Cash basis persons.
2. The reason that once one method is chosen it must be used for all future return thus becomes self-evident -- countries do not generally change tax calendar.
Thus my questions -- what am I missing here ?
