Frag-Einen

Fragen-Archiv

Short calculation of income tax on GbR profit.

The question is, on whom it is best to allocate the profits from a GbR and who should be taxed on it. For this, we need to calculate the income tax for 2 persons. Profit of the GbR: 40,000 EUR Person A) Tax class 1, employed with a gross salary of ...

read more


Interest rates on building society contracts

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 ...

read more


Severance pay and receipt of sick pay

Dear Sir or Madam, I have been receiving sick pay since 10/10/2014 and it looks like I will still be ill for the whole year (2015). My employer has now terminated my employment as of 31/05/2015 and we have agreed on a severance payment of €30,000. I...

read more


Intra-community supply

We are a GmbH, a painting company. We would like to purchase wine in Italy, which will be delivered to our office in Germany. For this purpose, we have applied for and received a consumption tax number from customs. 1. Question: How should the delive...

read more


Job in Austria - residence in Germany

Dear experts, I may be facing a job change to Austria, where I would work 3 days on site and 2 days from home. My place of residence would remain in Germany (not in a border region) and as far as I understand, I would pay income tax in Austria (ther...

read more


Overpayment of church taxes

Good evening, In 2010, my partner left the church and received a refund of 1,064.38€ a year later. Now he has filed his income tax return for 2012 and the refund of 1,064.38€ from 2010 appears under "deductible special expenses" in the 2012 tax ass...

read more


Taxation for non-resident taxpayers

I am returning to Germany after living abroad in 2014. My residence is registered abroad, and there is no Double Taxation Agreement (DBA). My capital income consists of dividends and interest from German stocks, foreign stock funds, European bond fu...

read more


Moving from the USA to Germany

Dear Mr. Burchardt, 1) We are German citizens, living in the USA for about 14 years, and are planning to return to Germany at the end of 2013. 2) I am now at retirement age, but my wife is not yet. However, she does not plan to work again. 3) We h...

read more


Fifth rule

Hello and good day, After my timely termination on 28.02.13, I received the agreed severance payment of 35,000 euros from my employer, along with the February salary, as ordered by the labor court. Unfortunately, I cannot determine if the amount was...

read more


Tax refund

Hello, I had an income tax class III of approximately 32,000 euros from 01.01.12 to 31.05.12. In addition, I received a severance payment of approximately 150,000 euros in my May paycheck. My wife, in tax class V, earned approximately 33,000 euros ...

read more


Repayment due to progression reservation?

In early April 2008, I moved from Germany to Austria and have been receiving income exclusively in Austria from an Austrian employer since the change of residence (previously I had income exclusively in Germany from a German employer). I now wanted t...

read more


Tax savings for weddings in 2011

Hello, My girlfriend and I are engaged and want to celebrate our wedding next year. Now we are thinking about getting married at the registry office this year for tax reasons. How much would the savings be approximately? Is it really worth it? Inc...

read more


Tax calculation

Question: In which year is the payout of the severance payment most advantageous for me in terms of taxes - when do I keep the most net amount of the severance payment in 2012, 2013 or 2014? Employee in the industry. Currently in a partial retiremen...

read more


Main job and MiniJob (400 € basis)

Hello, I have a question regarding the taxation of a mini job if I already have a main job. I am 22 years old, married, tax class 4; and starting a mini job (on a 400 € basis) from 01.04.12, but I already earn about 2400 gross in my main job. ...

read more


Transfer of shares in a holding company

My partner and I operate a hotel, which I bought alone in 1998. He only joined the company in 2002. The hotel is operated as a property and an operating KG. I own 51%, being 75 years old, and he owns 49%, being 45 years old. Our bank would lend my p...

read more


Church tax reduction

Hello, I am leaving my employer on December 31, 2011, and they will pay me a severance package for it. I left the church 10 years ago, but my wife is a member of the Protestant church and we file our taxes jointly. I don't think my employer will dedu...

read more


Rent out debt-free condominium - buy house

Dear Sir or Madam, I am planning to buy a house at the beginning of the year and rent out my current debt-free owner-occupied apartment. The house is expected to cost 210,000 euros including utility costs. I will need to take out a loan of 150,000 e...

read more


What remains of my severance pay after taxes?

Dear Sir or Madam, In 2010, my income was 66,000 euros (gross) + bonus of 13,000 euros (gross). In 2011, I was laid off due to operational reasons on 31.10.2011. Income: 55,000 euros (gross) + severance payment: 27,500 euros (gross). Tax class 1,...

read more