Good day, I run a sole proprietorship and would like to purchase an office for it now. Currently, this office is rented in a multi-family house and the tenants should be terminated after my purchase. What needs to be considered for tax purposes when ...
Good day, I am planning to establish a new company (GmbH) at the beginning of next year. Currently, I am still unsure about the correct business purpose. Below, I describe the purpose of the company and hope you can answer the open questions based on...
We paid a special levy of 14 TEUR each for the renovation of the bathroom in our condominium in 2018. A corresponding resolution of the owners' meeting from 2017 is available. It is clearly maintenance expenses. The bathroom renovation was necessary ...
I bought an old farmhouse in 2009. However, I sold the house in 2019, about 6 months before the end of the ten-year period. The tax office is likely to calculate capital gains tax. The question is how I can reduce the profit. The property was rented ...
Dear Sir or Madam, the following situation: My wife and I bought and paid for a single-family home for our own use in August 2019. The house is financed by a loan. The transfer of the land register took place in January 2020. Due to a contractual ag...
Good day, I intend to carry out a construction project myself as a property developer. For this purpose, a plot of land with an old building (settlement house) is to be purchased. The house is to be demolished and the plot of land is to be develope...
Hello, In 2016, after the termination of my unit-linked pension insurance, the accumulated fund shares were transferred to my private securities account. The pension insurance was taken out before 1.1.2005, with a minimum term of 12 years, a minimum ...
Hello, this year I bought a plot of land with my girlfriend, each owning 1/2. Purchase price 140,000€ / 70,000€ my share Due to various financial solutions, my girlfriend's parents "advanced" the money. So my girlfriend received 180,000€ as an ant...
When does the period for the 10-year capital gains tax on real estate start? From approval or divorce settlement agreement / marriage contract? Or only from notarization or entry in the land registry?
Hello, I have an urgent question regarding the speculation tax. My father, who passed away in 2018, jointly purchased an apartment with my mother in 2004 for 240,000€, which was rented out to my grandmother. In their divorce in 2010, my father acqu...
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...
Good evening, I co-own a real estate portfolio in Germany with my ex-wife as a GbR. Each of us owns 50%. The portfolio was not subject to separation of property. We are both registered in the land register. Rental income flows into a joint account, f...
Dear Sir or Madam, I run a sole proprietorship in Switzerland and pay myself income from this to my personal German bank account (as I also live in Germany). Furthermore, I founded a UG in Germany last year. In 2018, I transferred 65,000 euros to th...
Hello, I buy used audio equipment and resell it on eBay using the margin scheme according to section 25a of the German VAT Act. Sometimes I also sell only parts from these devices. I often sell abroad, within the EU and to the rest of the world. My ...
As heirs (2 persons), we each own 50% of 5 apartments and one office. Initially, one apartment (50%) is now being transferred/sold from the first heir to the second heir as part of the estate settlement. Capital gains tax is not applicable, as the o...
Hello, I am currently employed and have a home office in our own house (approximately 17 sqm out of 145 sqm living space). The home office has already been recognized by the tax office. I have read that the tax office calculates a value increase when...
I want to make deliveries (customers order via online shop) to EU countries without charging sales tax. Since the value of the goods is often low (20-30 €), it is not worth sending them by parcel with proof. I would use Deutsche Post "Warensendungen...
Dear Mr. Christiansen, Thank you for your advice, I have another question. Reminder of the key points: My husband and I own two apartments, each 50% / 50%. We will sign the gift contract for apartment No. 1 at the beginning of April and a few weeks...
Dear Sir or Madam, I already have an appointment scheduled for this Friday for the sale of an old inn, and now unexpectedly the following question has arisen, which unfortunately must be answered by this evening: The inn was transferred into the pr...
Dear Sir or Madam, My husband wants to gift me his share of our shared apartment (his 50%). In return, I would take over the remaining debt of the joint loan associated with the apartment. There would be no gift tax incurred for the gift, as it fall...
My partner and I want to build a house. She will receive 140,000€ as an advance inheritance from her parents. With this, we want to buy the property together and both be registered in the land register with a 50% share. We will both take over the fi...
Dear expert, My German GmbH had a participation in an Austrian GmbH & Co. KG (tax consolidation model). The Austrian GmbH & Co. KG has gone bankrupt. Is the loss of this participation tax deductible for the German GmbH? Best regards from Lengdorf ...
Question about the speculation tax In 2014, we bought an apartment in which we live ourselves. In early 2018, we purchased special use rights for 4 parking spaces. These are registered in the land register of the apartment. Now we want to sell the a...
An entrepreneur A in Cologne receives an order from an entrepreneur B in Vienna. Entrepreneur A in Cologne places this order with an entrepreneur C in Munich, and entrepreneur C in Munich produces the goods and ships them directly to Vienna, thus sup...
My wife, my son, and I purchased a property on 9th October 2009 (closing of the purchase contract), with my son owning a 2/4 share. Normally, the speculation period would have ended on 10th September 2019. However, my son went into insolvency in 2010...
