freelance elderly caregiver
January 22, 2012 | 30,00 EUR | answered by Oliver Burchardt
Dear Sir or Madam,
which types of income are to be considered for the calculation of the threshold for the small business regulation according to § 19 UStG?
My types of income:
1. Fixed rental of an apartment in my house (where I also reside)
2. Private rental of holiday apartments in my house (where I also reside)
3. Activity as a freelance elderly caregiver. I work as a freelance worker in nursing homes, but also provide respite care in private households or in my holiday apartments.
Yours sincerely
Dear questioner,
Thank you for your inquiry, which I would be happy to answer as part of an initial consultation.
The Value Added Tax Act recognizes only one business that every entrepreneur operates. Therefore, all revenues you generate should be added together.
However, § 19 (3) UStG provides an exception for the revenues you generate from renting out the apartment, as these revenues are exempt from tax according to § 4 No. 12a UStG. If your services as a geriatric nurse fall under the provisions of § 4 No. 14 or No. 16 UStG, these revenues should also not be taken into account when determining the relevant turnover.
I hope that my explanations have been helpful to you.
Best regards,
Oliver Burchardt
Certified Public Accountant
Tax Advisor
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