Good day, in addition to my main job as an employee, I have been working as a freelance voice actor since 2012. (I always take advantage of the small business regulation). Since I have mostly incurred losses, a few years ago, the tax office suspected...
For future real estate transactions (acquisition - appreciation - sale), I would like to establish a GmbH (limited liability company) as I do not want to infect private properties with commercial activities in order to be able to sell them tax-free a...
Dear Sir or Madam, I am currently employed at a GmbH based in Munich. Starting from 01.05.2020, I have signed a new employment contract with the holding company of this GmbH (in Nuremberg). I will also be provided with a company car (1% + 0.03% rule...
I have invested in a film fund that will be dissolved in 12/2019. The distribution due there is considered income from commercial business. Since I already sold a wind power fund 4 years ago, in which I claimed § 16 para. 4 EStG, I now personally hav...
Hello everyone, my question is that I am an electrician and my company is based in Odhental near Cologne. It is about the shift work activity. The TÜV doesn't know that we have a warehouse or an office where I only take my break. I work on the TÜV Rh...
Good day, How to deduct self-financed training costs for adult child from taxes? Our adult child obtained the Fachholschulreife in August 2018 through the gymnasial leaving certificate after Class 11 and an immediately following "one-year guided in...
Dear Sir or Madam, I have acquired a second residence (near my workplace) for my work, for almost 3 years now. Since I use a company car (also for private use), I am currently subject to the 1% flat-rate taxation, as well as the 0.03% for the commut...
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...
I am a freelancer, and I have purchased a 3-year-old used car with value-added tax, which I would like to include in my business assets. Estimated usage: 50-70% for business purposes. 1. Do I need to inform the tax office about the usage as an assig...
We have inherited a multi-family house with four apartments with four siblings, and now each of us is listed in the land register with a 25% share. (no declaration of division, so not condominiums, but a multi-family house) By definition and law, we ...
Hello, I (German citizen) emigrated to the USA in mid-2015, no longer have a residence in Germany, and got married in the USA (to a US citizen). I continue to receive a monthly payment from my former German employer due to a non-compete clause. I d...
Tax-wise feasible? Parents own a single-family house in City A, which is to become a second residence as the father works here. The main residence will be City B in a granny flat within the daughter's house, rented out to the parents at 72% of the l...
Background: I hold 70% of the shares in A-GmbH. I have founded a B-UG (limited liability) in which I hold 100% of the shares. Plan: I want to increase the share capital of B-UG (limited liability) to 25,000 EUR in order to convert it into a GmbH. Wi...
Hello everyone, I have a question regarding the calculation of parental leave benefits. We are both working and expecting our child at the end of July (due date is 28.7.2015). My wife will take 12 months of parental leave and I will use the two par...
I am a freelancer and liable for VAT. Now I would like to purchase an existing house with 2 apartments: + Occupy apartment 1 (~50% share) privately + Rent out apartment 2 (~50% share) to a third party Questions: 1a) I would like to assign the entir...
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...
I would like to privately purchase a single-family house with a small granny flat. As I run a small business (legal form UG), the granny flat, as well as a garage and two additional basement rooms in the house, should be rented out to the company. Th...
Dear consultant, I am planning to sell my apartment in Russia. I have owned the apartment for over 10 years. I am a tax resident of Germany, not of Russia. According to Russian tax law, the tax rate for non-residents is 30%. According to the Double...
Hello, In 1997, I acquired an undeveloped leasehold plot in a allotment garden with my then husband, and in 1998 we built a weekend house with outdoor facilities on it. In 2006, the entire "complex" was sold, all leaseholders became owners, meaning t...
Dear Sir or Madam, I am a freelancer with a vehicle that is used both privately and for business purposes. My company has been in existence since 2009. In 2011, I used the vehicle for more than 50% for business purposes, while in the years 2009, 201...
Hello, my husband and I own a vacation rental as a GbR, which is exclusively rented out to holiday guests like a hotel and generates an annual revenue of approximately 10,000 euros. He is employed in the industry as his main job. We have carried out ...
Siblings A and B own a house X and a plot of land Y as joint heirs after the death of their father. The joint inheritance is to be dissolved for the house X (A buys B's half), while they both want to continue owning the plot of land together. Pleas...
Dear Sir or Madam, I will be working for an Austrian company from Munich starting in October. The company has not been active in Germany before. My future boss wants to start the employment with a so-called consulting contract. Does this mean that I...
Preliminary: pure, theoretical worst-case scenario, no impending insolvency or similar! Private assets (rental property) of A are to be transferred exclusively to person B within the family. The real estate assets of A should be protected in case of...
Sale of a self-occupied property - obligation to demolish and divide before sale: I am the owner of a single-family house that has been exclusively self-occupied for many years and is currently still being used as such on a large plot of land. I wou...
