Good day, I have a special question regarding the three-property limit. The situation is as follows: 1. In 2019, I sold a garage for 14,000 euros, which I had bought for 13,400 euros in 2014. The reason for the sale was that the trouble with the pr...
Is there a difference in the amount of interest income tax to be paid for foreign residents living in Japan between securities held in Japan and those held in Germany?
Hello, I am expected to work in Spain from July 2017 for at least 1 year (as an employee). During this time, I will work 1 week per month from Germany (in the company's Berlin office, but the employer is the Spanish branch). Therefore, I will be wor...
I am self-employed and work in the offshore industry, spending more than 180 days a year outside of Germany. I have a wife and a house in Germany. When I have some free time, I go on vacation to Malta with my wife until I have to work again or there ...
Dear Sir or Madam, Below are my questions regarding the income tax return as an employee with limited tax liability in the year of moving out of Germany. My Situation: Since March 2013, I (German citizen) have been employed by a company in Thuring...
I completed a 2-year education at a private secondary school in Iceland from 2009-2011, which cost me approximately 17,000EUR in tuition fees. The degree obtained in Iceland is called a "Diploma" and the school was a film academy. During that time, I...
I intend to establish an escort agency in the western Ruhr area. From a tax perspective, which legal form is most advantageous if I do not primarily need to distribute profits continuously, but rather want to keep them for further projects in the co...
The situation is as follows: I run a GbR (partnership) together with my brother. I earn about 60,000 euros per year. My brother owns a 2% stake in the company. After all deductions, this results in a net income of about 40,000 euros for me. I have...
Hello, first some facts about my current situation: I am employed full-time and operate a sole proprietorship as a sideline business (of course with the consent of my employer), both are broadly speaking services in the IT industry. As the business ...
Dear Mr. Schnaars, Continuation of my last question regarding address/invoice: As mentioned, I have so far provided my residential address for business registration and used it as the business location, while using another representative address fo...
Dear Sir or Madam, An entrepreneur has registered his business (Online Marketing) at his primary residence, from where he operates the business in a home office. In addition, he has a so-called "virtual office", meaning a business address that serve...
Dear Sir or Madam, I am a self-employed lawyer in Munich and I am considering the possibility of applying for an Austrian law license and registering a branch office in Austria in the office of a colleague. The following questions arise: - Can I ...
Hello, I am a student and work part-time as a student assistant in an office, earning less than 800€ per month. I would also like to work irregularly as a hostess at events. My question is: do I need to apply for a business license for this? Can...
Dear Sir or Madam, I have been employed full-time in the state of Saxony since the beginning of 2012 (as a commercial officer in a company in the renewable energy sector). I have completed a commercial profession and obtained a diploma in business ...
Dear Sir or Madam, As a freelancer, I advise a Spanish company and provide my services in Spain. So far, I have invoiced the German branch of the Spanish company. I am eligible for the small business regulation and do not charge any VAT. Now I am ...
Hello, my question: If the owner of a restaurant opens a second restaurant in a different tax district: 1. Are two separate bookkeeping records kept? 2. Does a second tax number need to be applied for at the relevant tax office there? 3. Do two separ...
More than 10 years ago, I bought 2 small apartment buildings. In addition, there are 3 condominiums. Also, my private residence with a large plot. None of these properties have undergone major renovations or expansions in the last 10 years, only mino...
I have been running a business (tanning studio) on the side since 01.01.2009. I am also employed full-time. In the years 2009/2010/2011, I made losses due to depreciation and acquisitions, and in 2012 it will be just under zero. By the end of 2012, I...
Dear Sir or Madam, A domestic individual is involved in a foreign partnership. (2 individuals with 50% ownership each) The company is taxed as a legal entity there. (Foreign opaque - Domestic transparent) Income is only generated abroad (invoices to...
Customer D from Germany orders pipes from company A from Holland. Company A from Holland commissions company S from Sweden to deliver the pipes to the branch of company A in Poland. It is contractually agreed that customer D from Germany will receive...
My partner is being sent to Spain for work for 10 months. Due to my non-self-employed work in the IT industry, I have a relatively high percentage of home office work and would therefore like to move my main residence to Spain for this time. However,...
Dear Sir or Madam, I operate a company that purchases printing machines in Germany and then exports them to Peru. My company is subject to sales tax and uses the EÜR (income surplus calculation) method. Now, however, a customer from Peru urgently w...
Dear Sir or Madam, I have the following situation: I am self-employed in Germany and registered in Germany (residence). Furthermore, I am the sole managing director and shareholder of a GmbH in Germany. Both companies have separate tax numbers and s...
I am a non-typical shareholder with stakes in a real estate leasing fund. In 2009, parts of the properties were sold, resulting in a taxable income of approximately Euro 30,000 for me, which now affects my 2009 tax return. I have received a revised n...
As part of a transfer agreement, a lifelong right of residence for parents was agreed upon. The right is registered in the land register and agreed with an annual value of 2,700 euros. No payments are made. Can this value be claimed as a permanent b...
