Frag-Einen

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Which trade to register?

Dear Sir or Madam, I would like to start my own business offering cosmetic services, in my own home. Initially, it will be part-time as I am currently covered by my husband's family insurance and expect to generate a monthly revenue of €1000 at the ...

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Depreciation of a new fitted kitchen

Dear Sir or Madam, In 2014, we renewed the fitted kitchen in our rented condominium. The invoice amount was approximately €6,300. The condominium has been in our ownership since 2002 and has been rented out since 2007. The old kitchen was installed ...

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Presents to AN and pricing

Question for Dipl.-Kfm. Frank-Olaf Illiges Thank you first of all for the detailed answer to my complex of questions. You have explained very clearly. Now further questions on the topic: If we as a GmbH give away wine to our own employees for 1. les...

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Commissions to Cypriot Ltd. - Tax evasion?

G lives in Germany and is the sole shareholder of "IT Solutions GmbH" in Germany and the sole shareholder of the Cypriot "Marketing Ltd.". The Marketing Ltd. has a referral agreement with a business consulting GmbH from Germany. For each mandate reco...

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Tax treatment of loan repayment

Dear Madam, dear Sir, Regarding the situation outlined below, I kindly request answers to my questions: - A and B (married couple) have given C (A's cousin) several interest-bearing loans - C has failed to make any interest payments for many years ...

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Depreciation of PC components

Hello dear tax experts, Let's assume the following business model: A company rents individually assembled servers to its customers. In order to serve its customers quickly, various hardware components (RAM, hard drives, cases, etc.) are purchased i...

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Tax audit

Dear Sir or Madam, I operate a small trade in building components and I had a tax audit in March. The reason for the audit was that the tax office deemed my markup on the sale of my goods and services to be too low. The tax auditor then simply double...

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Rental of furnishings

Hello, I have recently started renting out a single-family house (significantly renovated and expanded in terms of use and size), so these are all construction costs. I write these off annually at 2%, assuming a useful life of 50 years. But what abo...

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GmbH Sale of Shares

With a notarial contract, the shareholders' shares - share capital 60,000 €, were purchased for 2.00 €. Not included in the sale were all cash and account balances, as well as all receivables, obligations, and liabilities that existed as of December ...

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