My wife and I live in Portugal and are also tax residents here. Personally, I own a number of rental properties in Germany, with the rental income we use to support ourselves. All my properties are located in Germany and are managed exclusively by ...
I am currently liquidating a limited liability company (UG). It is a straightforward case, as it has never been economically active. The blocking period expired on December 3, 2019. The deletion is planned for next week. The company has remaining as...
Good morning, My question relates to a legal text which I unfortunately can no longer find and due to a reset of my system, I no longer have access to my documents. It concerns the intended obligation to prepare financial statements, which the tax ...
I am a sole proprietor (income taxed according to income statement, VAT registered). A supplier of trading goods offers me the opportunity to purchase credit with him. How is the acquisition of such credit treated in terms of accounting and tax law...
I am Dutch, 66 years old, and have been registered as a commercial real estate dealer with the tax office in Korbach for more than 10 years. I buy, renovate, and sell old houses from foreclosure auctions as a hobby, but my earnings have been very lim...
Hello, I am an author and publish with KDP Amazon. For this, I receive royalties overview from Amazon. I can't see the gross prices and fees. Now I have learned that in order for the accounting to be correct, I must send an invoice to Amazon (Revers...
Assuming the limited partner of a limited partnership takes private withdrawals from the partnership throughout the year and deposits them into a private savings account (without spending them), while leaving the profits in the partnership. At the en...
Dear Sir or Madam, My wife has been self-employed since 2010 (sole proprietorship). The complete accounting (SKR 04, EÜR) has been carried out by myself (private individual) since then. Our vehicle is part of the business assets and is depreciated ...
I am self-employed and booked a further training seminar in 2017 (flight, hotel, and seminar) and paid everything in advance, but the seminar did not take place until 2018. I keep a cash basis accounting record. Should I book the expenses in 2017 whe...
I started my training as a studio speaker in 2015, but have not completed it yet (i.e., completed part 1, part 2 still pending). I had previously completed a university degree and in 2015 earned income exclusively from self-employment. (For various r...
Dear Sir or Madam, I am seeking an answer to the following question regarding the income tax return, attachment EÜR: I am a self-employed architect and cash basis accountant. In 2017, I made two mistakes in the payroll for an employed architect, whi...
Is this correct? Is a VAT-exempt invoice (not a small business) mandatory in intra-community trade or just an option? If you as a business sell something to another BUSINESS (with a valid VAT number) in the EU-FOREIGN COUNTRY (EXPORT), then the "des...
Initial situation 2016 (simplified): Civil servant A14, salary 65,000 €, additional income from side business 3,000 € = non-self. income 62,000 €. Additional income from business operation (sole proprietorship trade as a side job). In 2016 loss -85,0...
What are the monthly net costs for the company car for me? How much more would I receive net per month without a car? Attached is a pay slip.
Hello, I am using the Mini-One-Stop-Shop solution to sell eBooks in the EU. My question to you is whether and, if so, where I need to report the sales tax paid there in my income tax return. Thank you in advance for your response....
Dear tax advisor, I am (still) a small business owner in terms of tax law and work in the sound engineering and media industry. There is a freelancer portal in the U.S.A. where I am registered and receive job assignments. Payment is made through Pay...
Dear Sir or Madam, I recently started my own business as a provider of training courses and now I want to expand my operations. I would like to ensure that my accounting is done correctly from the beginning, so that it can withstand the scrutiny of ...
Dear Sir or Madam, In December 2014, private individual A purchased a guesthouse from entrepreneur B for €10,000 according to the purchase contract. (Entrepreneur B was the owner of the guesthouse). Entrepreneur B deregistered his business on Februa...
Hello, First of all, I would like to explain my situation. I am a software developer, self-employed with a business registration and no employees. I am no longer considered a small business and I still prepare my profit determination using the simpl...
Hello, I have the following question... Key data: Sole proprietorship business for business consulting §4 para. 3 tax code In 2011, silver coins were purchased for 20,000 euros and booked as goods (expense-profit-reducing) voluntary BV (economic c...
1. Question about value-added tax In December 2013, a newly founded complementarity company issued a (single) invoice showing a value-added tax of €13.53. At the beginning of 2014, the annual report was submitted. Due to the restriction to whole numb...
We are a GmbH, a painting company. We would like to purchase wine in Italy, which will be delivered to our office in Germany. For this purpose, we have applied for and received a consumption tax number from customs. 1. Question: How should the delive...
G lives in Germany and is the sole shareholder of "IT Solutions GmbH" in Germany and the sole shareholder of the Cypriot "Marketing Ltd.". The Marketing Ltd. has a referral agreement with a business consulting GmbH from Germany. For each mandate reco...
Good morning. Here is my question: I have been living separately since 2013 and probably should have changed my tax class to class 1 at the beginning of this year. I have not done that yet. Last week I received a letter from the tax office with my da...
Good evening, As an employee in sales, I use my private car to travel to customer appointments. For this, I receive a car allowance of 700 EUR/month, which is taxed through the payroll tax card. I calculate the actual travel/driving costs through r...
