Portugal Telecom 6.25% Portugal Telecom 2016 ISIN No. PTPTCYOM0008 The bond was exchanged into a listed loan. I. About the Company and the Debt Restructuring Portugal Telecom (PT) was a subsidiary of the Brazilian telecom company Oi SA (Oi) from Ma...
Hello, I have received a letter from the tax office accusing me of engaging in commercial activity. Small parts of my girlfriend's car were sold, and now I am being asked to file a tax return. I receive welfare benefits. How should I behave towards t...
Hello, I (German citizen) emigrated to the USA in mid-2015, no longer have a residence in Germany, and got married in the USA (to a US citizen). I continue to receive a monthly payment from my former German employer due to a non-compete clause. I d...
The question should actually appear in 2 parts, but it is not formatted correctly. The first part - Confirmation of tax-free sale, the 2nd part - Explanation of the procedure. I am German and have been living in the UK since around 2007, paying my t...
Good morning, I have questions regarding severance pay and reducing the expected tax burden. Background: I have reached a judicial settlement with my current employer, in which they will pay me my salaries until the end of 2015 as severance pay in c...
A and B bought a farmstead and several meadows in 2011, each for 1/2. One meadow and the green area of the farmstead were officially self-managed. A and B received operating premium, compensatory allowance, and VNP by having a business number and re...
Good day: Here is my situation.. My employment is terminated on the initiative of the employer for operational reasons by mutual agreement as of 30.09.2015. Until that date, I am released from work with continued payment of my current salary. An seve...
Extinct Real Estate Partnership - new partner - transfer of 94.9% shares Father and son have a real estate partnership, father dies, shares pass to son (100%), the partnership is to be continued with a new partner (not a relative), but is it automat...
Dear Sir or Madam, My husband and I purchased a car in 2008 (at that time we were not yet married). My husband contributed 44% of the purchase price towards the purchase, as evidenced by bank statements. I am listed on the purchase contract and invo...
Hello, I have a question regarding the tax treatment of severance payments. My professional situation is as follows: I work in a large corporation in a department where, due to the current workload, I am not able to fully develop. In other words, I ...
I am currently on parental leave. In the meantime, my employer has publicly advertised my position and has now offered me a termination agreement in which the employment relationship will be terminated by the end of the year, three months before the ...
Hello, I have two commercial businesses. I would like to deregister one of them promptly, as it is no longer generating profits and will not be generating any future income. I would like to transfer the second business to my wife free of charge (as ...
Hello, I have been operating a business for domestic care services since 2009. I am a small business owner according to § 19 UStG, with turnover of approximately 10,000.00 EUR in 2009, 2010, and 2011 each. In 2012, I expanded my business to include...
After the death of the parents 20 years ago, the agricultural farm became an inheritance community (3 sisters). In 1993, a so-called partial division of inheritance took place; my wife received the entire agricultural farm, while the other 2 sisters ...
After transitioning into retirement, I worked as a freelancer and generated revenues of 49,000 euros in 2007, decreasing to 1,800 euros in 2011. With the exception of 2010, I always ended up with a profit after expenses. In 2012, I had no revenues an...
Next year (2013) I will receive a severance payment of 160 TEUR, for which the five-fifths rule should apply (concentration). I am married, my wife has no income. For example: My income from work in 2012 is 70 TEUR. Next year, I do not plan to have ...
My wife works in the public service of another EU country with which a double taxation agreement exists. The DTA states that salaries from public sources in her country of origin are to be taxed. Throughout the year 2010, we lived together in German...
I have been registered as a business for several years, and I have been taking advantage of the small business regulation, so I have not been charging any sales tax so far. In mid-2011, I released a product that sells quite well. The sales looked r...
See attached file Assessment for income tax 2010 for individuals Immigration from Switzerland under the DBA Treatment of different types of income according to German tax law Dear Sir or Madam, We are retirees who, after 10 years of residence in Sw...
The situation is as follows... In 2004, my sister and I each inherited 50% of our mother's house (who was a widow). A lifelong right of residence was registered. My sister herself lived in the house and cared for our mother, who passed away in 2004 ...
Hello, I terminated my contract with the company on 01.07.2011 with a severance package of 43,000 euros. The fifth rule was applied with tax class 1 (2 children). I am now unemployed. We would like to get married this year. However, when calculating...
Dear Sir or Madam, I have been running a nail studio as a part-time self-employed entrepreneur since April 2009. As I am still a small business owner, I do not pay sales tax. In 2009, the result was a loss of approximately 2000 EUR, in 2010 a profit...
Dear Sir or Madam, My termination agreement dates back to the year 2007; I was then employed by the company for another 2 years with a reduced income (in a so-called "operationally independent unit"). In 2009, I received salary for 10 more months a...
In the electronic income tax certificate for 2010, a total of 31,000 euros is recorded in line 10, line 11: 3,665 euros, line 12: 201 euros. Resulting from the termination of employment in 2010 and paid severance. What do I need to enter in the prog...
After being terminated due to operational reasons in May 2010, I received a severance payment of €60,000. Tax amounting to €15,000 was withheld according to the "Fünftelregelung" (a special tax calculation method in Germany). Does this mean that €3,0...
