Are these the withdrawals from the cash register and all withdrawals from the bank account that I need for my livelihood? Would it then be correct for a sole proprietor to simply record all business expenses as deposits and all business income (minu...
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 ...
My ex-partner and I have acquired several condominiums together and rent them out as a GbR (civil law partnership). Due to our separation, we now want to divide the apartments. Currently, each of us holds 50% of the GbR and also of the apartments acc...
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 ...
I obtained my Bachelor of Physiotherapy with my first degree (31.08.2009 - 04.01.2013, Saxion University of Applied Sciences Enschede / Netherlands) and subsequently completed my Master of Public Health (01.04.2014 - 22.07.2016, Leuphana University L...
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 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...
We are planning to purchase a second property (B) - the notarization is planned. The property is currently rented out and the draft of the purchase contract mentions it as a capital investment with an undisrupted lease agreement. The handover of prop...
Dear Madam, Dear Sir, I have a question regarding the speculation period for a self-occupied existing property (condominium). Facts I purchased a condominium on 02.12.2009 (date of notarial deed). The entry in the land register was made on 19.02.20...
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 tax expert, I am planning to purchase a building complex in the near future, consisting of several single and multi-family houses. Since the property is very large and I believe I can achieve a high selling price by selling the detached houses ...
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...
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...
Tax legally appropriate wording for the notarial contract for the division of the purchase price of a house into movable objects, land, and building with regard to tax recognition for the maximization of depreciation allowances (BFH reference number:...
Dear Sir or Madam, In 2004 I purchased a house for a price of 400,000 euros. The house was divided into two residential units, a practice part on the upper floor and a residential part on the ground floor (the value for the upper apartment was estim...
The practice rooms, which are located in the residential building, occupy 27% of the living space. Half of them are currently in business assets. The practice is being abandoned, and the share of 13.5% is to be transferred back to private assets. In...
Hello, Can I circumvent the 15% limit by spreading the costs of a renovation project over several years in a building that is partially rented out and partially used for residential purposes (heating system replacement, no higher standard)? I bough...
My wife has inherited a farmhouse from her parents, which has always been used for personal use. Therefore, depreciation has never been claimed. According to the available documents, the house was built in 1955. We would like to rent out the house no...
Hello, Last year we bought a vacation apartment in a multi-family house, which was also occupied until the sale. We carried out cosmetic repairs, which in total (including travel costs) exceed 15% of the purchase price. Nothing was expanded or change...
Dear Sir or Madam, I am running a business in the IT sector and have recently built a residential and commercial building. This house is fully networked (KNX system) and is also intended to be used as a demo house for my business. The house is 160 s...
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...
Dear Sir or Madam, I have a question regarding the disclosure of a building savings contract or the interest rates. Here are some key points: the interest rates are low, i.e. they are well below the tax-free allowance, there is no deposit into the ...
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 am renting out a semi-detached house to my parents. Therefore, I fall under the rental provision §21 paragraph 2 EStG (66% rule). The city where the semi-detached house is located has a rental index for apartments. However, according to the city, t...
