Cross-border commuter residing in France, employed in Germany - freelance side job in Germany.
Dear Sir or Madam,
I am a cross-border commuter in an employment relationship in Germany with a permanent residence in France, where I also pay my taxes.
I completed my professional training as a BDY yoga teacher at the end of last year and would like to offer yoga courses as a side job.
I have now received an offer to take over a course in an industrial company in D as part of the company's health promotion program.
My questions regarding this:
1) According to my information, yoga teacher is recognized as a freelance activity and is listed in the catalog of the Income Tax Act. Do I still need to send a questionnaire to the tax office to assess the freelance status before starting the activity?
2) Is this income taxable in Germany since the activity is carried out there?
3) Do I need to specify a business location?
4) Would an office at my in-laws, which they provide for free, be possible as a business location? (Both are retired, I am not registered there as a resident).
5) What is the threshold for tax-free income?
6) Is a tax return required in Germany in any case?
7) Should my residence in F and the office address in D with a German tax number be stated on invoices?
8) What are the regulations for income from courses through a fee agreement with the VHS?
9) What rules/obligations would exist for a possible activity in France?
Thank you for your prompt response.
Sincerely,
