Part-time job company spouse
March 12, 2021 | 30,00 EUR | answered by Steuerberater Bernd Thomas
Dear Sir or Madam,
Scenario:
Wife self-employed part-time, sole proprietorship.
Husband self-employed full-time since 01.03, in the process of starting a business.
New company of husband in the same field of activity (online trade) as wife's business. Some business parts (products for sale) will be transferred to the new company & aim for growth.
Wife's business should continue to exist, but on a smaller scale than before and only part-time without growth ambitions.
Husband should support wife's business to relieve her and to learn for his own self-employment. For example, 10 hours per week to handle a large part of the existing tasks.
Question:
Is a mini/mid-job possible for husband in wife's business?
Pitfalls? Unilaterally employed? Checking mini-jobs. Etc?
Thank you.
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 factual information provided by you. Missing or incorrect information can affect the legal outcome.
In principle, you can indeed employ a spouse and claim the expenses as operating expenses.
However, strict requirements are placed on spousal employment relationships, which must be concluded and conducted as is customary with unrelated third parties. Therefore, a contract must be concluded in advance, in writing and legally valid, with clearly and unambiguously agreed main obligations that are carried out as agreed, with non-cash payments and market-standard conditions.
Furthermore, you should not enter into a so-called sham transaction, i.e. it should be ensured that the employment is not solely for the purpose of generating operating expenses without substantial performance by the employed spouse.
The employing entrepreneur should also have the intention of generating income, not just aiming for tax losses.
If these requirements are met, it can be done.
Best regards,
Bernd Thomas
Tax advisor
Information in accordance with DL-InfoV: Tax advisor Dipl.-Kaufmann (FH) Bernd Thomas, Tax advisor, Neustadtswall 85, 28199 Bremen, member of the Hanseatic Chamber of Tax Advisors Bremen, registration number 111705, 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 one insurance year); The professional regulations of §§ 3, 3a, 32, 43 Steuerberatungsgesetz apply (regulations can be viewed at: http://www.gesetze-im-internet.de/stberg)
