Calculation of revenue for 2 part-time small businesses.
May 3, 2022 | 60,00 EUR | answered by Steuerberater Bernd Thomas
Hello, I am an employee and have been running a property maintenance service on the side for 3 years. My turnover is always below the limit of 17,500 EUR or currently 22,000 EUR.
My wife also wants to start a partnership company with me (cleaning company). I am supposed to be entitled to 30% of the profits and she to 70%. This partnership would also be run on the side by us. The question is, would the entire turnover of the partnership be attributed to my small business or only proportionally to the 30%? The goal is for me not to exceed the 22,000 EUR turnover limit.
Dear questioner,
I am happy to answer your inquiry based on the information provided in a preliminary consultation on frag-einen.com. The response is based on the facts you have provided. Missing or incorrect information may affect the legal outcome.
A GbR (partnership) as a partnership can exist alongside a sole proprietorship and be an independent VAT entrepreneur if the GbR consistently provides services for consideration. The GbR is considered separately, and the turnover is not aggregated with the sole proprietorship of a participating co-entrepreneur (natural person).
Of course, the GbR must not exist only on paper. There should be economic reasons for the profit-sharing ratio of 30 to 70.
Best regards,
Bernd Thomas
Tax advisor
Information according to DL-InfoV: Tax advisor Dipl.-Kaufmann (FH) Bernd Thomas, Tax advisor, Franlinstraße 15, 30177 Hannover, member of the Chamber of Tax Advisors of Lower Saxony, membership number 146580, professional liability insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, insurance sum: 250,000 euros per individual claim; annual maximum benefit: 1,000,000 euros (for all damages in an insurance year); The professional regulations apply, in particular the Tax Advisory Act (StBerG), implementing regulations to the Tax Advisory Act (DVStB), professional code (BOStB), Tax Advisor Fee Regulation (StBVV) (regulations can be viewed at: https://www.berufsrecht-handbuch.de/, http://www.gesetze-im-internet.de/stberg, www.gesetze-im-internet.de/stbvv/), the professional title of tax advisor was awarded in the Federal Republic of Germany.
