Small business regulation
March 6, 2018 | 25,00 EUR | answered by Steuerberater Bernd Thomas
Scenario:
Income from teaching activities in 2017 is under €17,500.
Expected income in 2018 possibly (decision to be made in May/June 2018) over €50,000.
(likely a one-time larger contract)
Can the income from 2017 be split between two individuals (life partners) in order to also split it in 2018 and still remain within the small business regulation?
Dear questioner,
The attribution of a service to an entrepreneur depends on who acts as the debtor of the service towards the recipient of the service. This regularly results from the concluded civil law agreements. A retroactive change "on paper" is not possible.
However, the small business regulation should still be applicable, as the conditions are met according to your presentation of facts. The turnover of the previous year must not exceed 17,500 € and is not expected to exceed 50,000 euros in the current calendar year.
If the teaching activity was exempt from tax (e.g. according to § 4 No. 21 letter b UStG), it should be deducted from the turnover.
Sincerely,
Bernd Thomas
Tax consultant
... Are you also interested in this question? 
