Assistance with filling out questionnaires for the tax office.
January 2, 2013 | 25,00 EUR | answered by Wirtschaftsprüfer André Hintz
Questionnaire for the tax office.
Topic:
In 2006, I purchased a condominium (hereinafter referred to as ETW) with my then-wife for 42,500 euros, each owning 50%. The apartment was self-used for one year, then rented out.
Also, a house was purchased for 55,000 euros, with her owning 75% and me owning 25%.
In 2009, we exchanged 25% of the house for her 50% of the ETW through the transfer of co-ownership shares, making me the sole owner of the ETW since 2009.
Since 2008, I have had my only residence in Switzerland and have been divorced since 2009.
I sold the ETW in 2012 for a profit of 66,810 euros.
Seeking assistance with filling out the form.
Dear inquirer,
I would like to answer your question within the framework of an initial consultation and based on your fee commitment, in accordance with the rules of the online portal. My response pertains to the situation you have described.
The sale of condominiums falls under other income according to § 22 No. 2 in conjunction with § 23 of the EStG. Since it involves immovable property, the proceeds are subject to taxation in Germany under the double taxation agreement.
You must fill out the forms ESt 1 C and Anlage SO (page 2, lines 31 to 39) for this purpose.
You need to enter the selling price, acquisition costs minus depreciation, and the selling costs that you have incurred. Additionally, you should enter the periods of use for personal residential purposes and for rental purposes.
If you have any further questions, please feel free to contact me.
I hope my explanations have been helpful to you and remain
Yours sincerely,
André Hintz
Tax Consultant
Steuerberatung@andrehintz.de
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