Dear Sir or Madam, My question concerns the *extended* limited tax liability in the context of the existing Double Taxation Agreement between Germany (DE) and Singapore (SGP). - Singapore is a low-tax country (6.63% tax on income of 77,000 EUR) - I...
Hello, I am a small business owner (in the field of cosmetics) and would like to also work as a professional guardian. The profession of a professional guardian is a freelance activity and is NOT subject to VAT. With the income from being a profess...
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...
Hello, I am currently working on the tax return of an asset-managing GbR. We only have income from capital gains, from a foreign bank. As far as I know, to declare the tax for the GbR, only a separate and uniform determination declaration is require...
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...
Hello, does the Corona emergency aid (Berlin) count towards the gross turnover limit of 22,000 EUR for small businesses, or can I receive 22,000 EUR + emergency aid? In which line of the income tax return do I have to enter the emergency aid? Thank...
Hello Mr. Thomas, in which line of the sales tax return must the calculated sales tax for the merchandise inventories that are transferred to private assets be entered? Warm regards, Manfred Ulrich
Dear Sir or Madam, I have a question regarding the value added tax return. I work as a freelance translator and was a small business owner until 2018. Since 2019, I have been submitting quarterly VAT returns, and the VAT is also debited quarterly b...
Dear Sir or Madam, I work as a freelance translator, and since last year I am no longer eligible for the small business regulation, which means I have to declare sales tax. I have already sent quarterly sales tax pre-registration to the tax office f...
Hello, I have been working as a sole trader (with small business regulation) in trade, specifically online trade, for several years. Now I am in the process of founding a UG and of course I want to bring my goods into the company. I will then deregi...
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,-...
Hello, on December 31, 2019, I deregistered my business (trade with electronic parts). In January 2020, I sold remaining stocks of goods to my customers on Ebay. How should the revenues for January 2020 be treated? Can I add these revenues to the bus...
Dear Sir or Madam, my limited liability company (UG) is working for a company from the USA (INC). The US company also has a presence in Germany, but the contract was signed with the company in the USA through which billing is also done. The activit...
Hello, I am a self-employed photographer and in 2020, for the first time, I am no longer a small business owner and am now subject to VAT. Many of my jobs are booked in advance, with either a deposit or full payment made the previous year. This inc...
Dear Sir or Madam, I am registered as a freelance consultant, but have been unable to work due to illness since 08/2018. Until 07/2018, I had revenues, but afterwards only incurred costs (including a home office in my condominium). Nevertheless, in ...
My wife is a housewife and I am an employee. Annual income around 100k EUR. We have a female dog that my wife wants to breed for the first time in summer 2020. Then once a year. We can sell the puppies for around 2,000 EUR each. Possibly adding a sec...
Good morning, My question relates to a legal text which I unfortunately can no longer find and due to a reset of my system, I no longer have access to my documents. It concerns the intended obligation to prepare financial statements, which the tax ...
Now I own a UG company, maybe soon I will sign an NCDMA contract for a person as a commission. Can I deduct the commission from my taxes later? Or how can I deduct the amount from taxes? Under commission or consultation or how? And under which paragr...
Hello, I am a small business owner in the cosmetics industry and have the following question: I sublet my studio to a colleague and would like to know if these rental income count towards the business income (with a limit of 17,500.00 EUR). That is: ...
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...
Question regarding limited tax liability: Residence in an EU country, registered business in Germany. My taxable income in Germany was €13,495 in 2018. The tax office increased this amount by the German basic tax allowance of €9,000. Is this permissi...
Donation of a paid-off photovoltaic system (annual profit approx. 5000 euros) from grandfather to minor grandchild. Is this possible? Can the 2-year-old child act as a small business owner towards the tax office? Does a separate tax return need to be...
Hello, I am a German citizen but currently living in South Africa. I have received an offer to work from home in Germany while being based in South Africa and sending invoices to the company employing me. I still have a bank account in Germany, but I...
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...
