Question about the deduction of repair and conversion costs of a commercial building/barn into a holiday apartment for rental purposes. On the property with a single-family house, there is a commercial building/barn that is currently being repaired ...
Hello, Over the years, I have landed in the rank of Top Product Reviewer on Amazon. This has led to manufacturers contacting me since April and offering me products to buy and review on Amazon. I then receive the money for the product via Paypal. ...
The employer has provided me with a company car. This is treated as follows for billing purposes: The net leasing rate is deducted from the gross salary through a salary conversion. The company car is then subject to flat-rate taxation for trips bet...
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...
Dear Sir or Madam, Since last year, my employer has provided me with a company car for both business and personal use, in exchange for a deduction of 5000 € from my annual bonus (specified in the car usage agreement). In my monthly salary statement...
Dear tax advisor, I am (still) a small business owner in terms of tax law and work in the sound engineering and media industry. There is a freelancer portal in the U.S.A. where I am registered and receive job assignments. Payment is made through Pay...
Hello, First of all, I would like to explain my situation. I am a software developer, self-employed with a business registration and no employees. I am no longer considered a small business and I still prepare my profit determination using the simpl...
Good day, we have converted 2 holiday apartments in our house, which were subsequently rented out with value-added tax. We claimed input tax for the costs of the interior conversion. These apartments are now rented out as part of long-term lease agr...
I have a sole proprietorship, consisting essentially of a self-created website and an app that is rated with AK. Now a sponsor wants to enter and contribute €15,000 for a 40% stake in the to-be-founded company (as capital reserve/start-up capital). I...
My employer offers the private use of a company car. The company car is financed by the employer through a full leasing rate. The rate consists (gross) of the pure financing (e.g. 700€) and a service fee (maintenance/insurance) ... totaling 200€ here...
Question about capital gains tax / capital gain: I am a private individual. On June 28, 2004, I had a notary appointment and acquired a condominium (co-ownership share of the property including special ownership of the apartment). The apartment has...
A six-family house, owned by the family since 1950 (mother, 6 rental apartments) with a room in the basement that can be used as an office after division (the room has never been rented out) and an undeveloped attic, is owned by a brother and sister ...
Siblings A and B own a house X and a plot of land Y as joint heirs after the death of their father. The joint inheritance is to be dissolved for the house X (A buys B's half), while they both want to continue owning the plot of land together. Pleas...
I am retiring at the end of the year. In addition to my statutory pension, I also receive a company pension and a pension (AVP) from salary conversion. Afterwards, I plan to buy a house in France. However, I also have an apartment in Germany and in S...
Good day, in a medical practice rented out by me as a pharmacist - bought 4 years ago for 180,000 € - extensive renovation and remodeling measures are to be carried out, as a second doctor is now joining the practice. Question: How could the high est...
Dear Sir or Madam, I have been working as a small self-employed individual in the construction industry without employees for 12 years, with varying low income: ~15-25T, low expenses due to inherited property, single, saving rate of approximately 7T...
FACTS: I recently founded an UG (limited liability company) with a share capital of 1 Euro. I have now learned that, according to a decision of the Federal Court of Justice, it is possible to increase the company's capital to the required 25,000 Euro...
Facts: Properties that are privately owned are made available for reforestation as part of a nature conservation compensation measure, after obtaining the necessary approval from the forestry authority, and are thus irreversibly converted into forest...
Situation: I have income from - employment and - rental and leasing. Facts: I would like to take out a loan for a "Private House" using my income from rental and leasing. Loan: $150,000 2010 Rental and Leasing Income: $200,000 Advertising costs: $...
I have a UG with a partner. Furthermore, I work as a freelance business consultant. Now, my partner wants to leave the UG. The office has just been relocated to another city (a change in the articles of association would have to be made due to the ch...
Hello, since 01.09.2009 I own a condominium which I use myself. (Value of the apartment without land = €150,000) I intend to rent it out in the distant future as I plan to build a house. (Assuming rental from 1.7.2012) Due to planned renovations in...
Situation: I am the managing director of the company, with a turnover of 400k EUR. We have no profits, do not pay income tax or trade tax. I am also a shareholder with 49% and person2 with 51%. According to the notary, person2 would transfer his shar...
Dear Sir or Madam, My future husband has been in private insolvency since May 2010 (to our knowledge, he has not yet entered the well-behaved phase). His gross earnings are 2,300 euros, with a company car tax of 216.14 euros (of which the employer t...
Dear Sir or Madam, Since 2004, I have been contributing to a pension fund through salary conversion (in 95% of the time, in the remaining time I have contributed from my net salary, as the employer did not know about or did not want to use the salar...
Hello. My employer is offering me a company car including personal use. It is to be taxed using the 1% method. In the company car policy, 1.75% of the list price is specified as the usage fee. This will be deducted through a gross salary conversion...
