A logbook from the tax office is being rejected because it does not include each individual trip, but rather trips per day to the same property management companies or objects. For example, it is stated: 10.12.2018 8.00 - 14.00 Property management X,...
Dear Sir or Madam, I am self-employed and in 2018 I was still covered by my wife's health insurance without having to pay contributions. Now I am preparing the income tax declaration for 2018. My commercial income exceeds the income limit of 5,220,-...
§ 23 EStG Counting property/3 object limit Within the last 5 years, I acquired an undeveloped piece of land. A neighbor approached me with a request to be able to acquire a narrow strip of land parallel to his property. I agreed to this. Shortly af...
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...
The situation is as follows: With the birth of our second child in May 2014, my wife's entitlement to benefits increased from 50% to 70% (under the official regulations of Rhineland-Palatinate). Accordingly, the private health insurance premium would...
Good day, For several years now, I have been living and working in Zurich (B-permit / lump-sum taxation, employed on a fixed-term contract, gross salary 87,500 CHF). I have not deregistered my residence with my parents in Germany (I came to Switzerl...
Good day, I am employed subject to social insurance contributions by an external company and work there in the office until 11:00 in the morning. At the same time, I am the sole managing director/shareholder of my own limited liability company (UG) w...
I want to gift a small, very old terraced house (84 sqm / 120 sqm / 1921 / land value 80 €) to my niece. I have told the notary an estimated house value of approximately € 70,000, which will also be set in the contractual documents. Does the tax offi...
Hello, my mother owns approximately 1 hectare of land which is registered as agricultural land. There has been no cessation of business declared so far. Now, this land is supposed to be divided among three children. Half of the land has a market valu...
Hello, I acquired a multi-family house in May 2016. The house is fully rented out. Each apartment has a fitted kitchen, which was included in the purchase price. The fitted kitchens were mentioned separately in the sales contract, but without a speci...
Hello, since 2011, I have been developing an Android app as a hobby on the side. With this app, I have made the following income through sales and advertising: 2011 52.60 € 2012 246.45 € 2013 305.04 € 2014 755.10 € 2015 1,068.14 € I have not yet d...
Dear Sir or Madam, Since last year, my employer has provided me with a company car for both business and personal use, in exchange for a deduction of 5000 € from my annual bonus (specified in the car usage agreement). In my monthly salary statement...
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 ...
A question about the taxation of death benefits from an inheritance. After the death of my father, I was determined by the probate court to be the sole heir, but I have to pay out 50% of the inheritance to my sister. For the death benefit, I had to g...
Good day: Here is my situation.. My employment is terminated on the initiative of the employer for operational reasons by mutual agreement as of 30.09.2015. Until that date, I am released from work with continued payment of my current salary. An seve...
Dear Sir or Madam, After completing my studies and internship in 2006, I moved from Frankfurt to London and started my own business here. I hold German and Polish nationality, but am only registered here in England and pay my taxes here. Since 2012...
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...
Good day, we have converted 2 holiday apartments in our house, which were subsequently rented out with value-added tax. We claimed input tax for the costs of the interior conversion. These apartments are now rented out as part of long-term lease agr...
Hello, I have a limited liability company (UG), my tax advisor has prepared my balance sheet, in which there is no information about the equity. How can I calculate the equity? She also refuses to give me a value, which I find strange. Best regards,...
Hello, I have a question regarding the reclassification of the home office into personal assets: The situation is as follows: In 2009, a house was purchased in which a freelancer set up a home office. Now, the home office is to be converted into a ...
We are planning to build a residential/commercial building and are looking for an approach to the legal form of the developers. Developers: B and C, managing directors and shareholders with 12.6% each in Company A Company A: GmbH, shareholders B+C e...
Hello, I have a question regarding gift tax. My partner and I (not married!) are buying two equally sized condominiums. Purchase price is €220,000. The entire purchase price is financed by a bank. We both have a loan with joint liability. Monthly tot...
Dear tax advisor, After not being able to find information online and from colleagues regarding the tax aspects of a company car as a layman, I would need a professional and reliable opinion after receiving the income tax assessment for 2012. Situa...
Dear Sir or Madam, I am a sole proprietor in the tutoring sector and acquire clients (mostly parents of children). I pass on these orders to self-employed tutors, who then fulfill the orders at the customer's home. Now I have realized that I will so...
