Dear Sir or Madam, the following situation: My wife and I bought and paid for a single-family home for our own use in August 2019. The house is financed by a loan. The transfer of the land register took place in January 2020. Due to a contractual ag...
Good day, I am employed subject to social insurance contributions by an external company and work there in the office until 11:00 in the morning. At the same time, I am the sole managing director/shareholder of my own limited liability company (UG) w...
Since April 2017, my husband has been working from home (1st place of work in the employment contract). Now we would like to deduct the home office for the first time in the tax return for 2017. We purchased our own home in 2013 and have not previous...
Topic: "Cut-off date for the 3-year rule regarding acquisition-related costs of a property" I bought a house in March 2013. The official (tax) acquisition date was March 28, 2013. In spring 2016, the roof was completely renovated, including thermal ...
Hello, I am a freelancer and have a recognized "100% home office" (without limitation). We have had the heating system modernized and received a KfW subsidy (430) for it. In the application we signed, it says: "No tax deduction according to §35a pa...
I am a craftsman based in Germany. We are currently renovating apartments in Austria for a client. We source the materials locally in Austria and install them there. The project will take approximately 6-8 weeks, during which time we will be on site....
Good evening, I have had a small craft business for 10 years (small business) and during this time I have acquired some low-value assets and some larger fixed assets. Some of them have since become defective and have been disposed of. Would I have ha...
Dear Sir or Madam, In 2015, I purchased a plot of land in order to build a holiday home in 2016, which will be used solely for rental purposes. In 2015, I incurred expenses such as the purchase of the land, land transfer tax, fees for registrations,...
Subject: Mixed-use property and subsequent production costs Dear Sir or Madam, The following scenario: Owner (77, nursing level 1, GdB: 90) owns a multi-family house built in 1950 with 3 units: ground floor, upper floor, attic. Ground floor: occup...
What expenses can be claimed for a self-used property in the income tax return before the start of construction? Background: We have currently submitted a building permit for a newly built single-family house, with construction planned to begin in J...
I am currently renovating a residential building that will be rented out afterwards. My son (over 18), who is very skilled in craftsmanship, would like to help me during his semester break (4 weeks) and, for example, take over wallpapering work. In o...
We are a craft business (GmbH) and carry out painting services. Our customer is a property developer and it was agreed in the contract: "The VAT liability is transferred to the recipient of the service in accordance with §13b UStG". We invoice our cu...
Father and son buy a single-family house together and each become half owners. The son moves into the house and rents out the half of the house that does not belong to him from his father ( "discounted rental among family members"). Before moving in,...
We are planning to build a residential/commercial building and are looking for an approach to the legal form of the developers. Developers: B and C, managing directors and shareholders with 12.6% each in Company A Company A: GmbH, shareholders B+C e...
I transferred ownership of a condominium (top floor) to my son on 01.07.2006, which was rented out on 01.10.12. Compensation payment to his sister was 25,000 euros. Depreciation for personal use of this apartment has not been determined so far. Depre...
Dear lawyers, please send me a non-binding price offer to answer the following legal question(s): In 2010, I installed a fireplace in my own condominium. The labor costs/handyman services included in the invoice, approx. €1340, were deducted as house...
Dear Sir or Madam, I am the owner of a half-timbered house that is listed as a historic monument. In 2011, I started with the restoration of a room in accordance with historic preservation guidelines. The restoration was completed in 2012. The resp...
Hello, I built a multi-family house in 2003/2004. I currently live in the smaller ground floor unit, and I have been renting out the larger first floor/attic unit as well as a space for an office on the ground floor. I have been able to deduct the in...
Following situation: Mother (receives disability pension, will receive regular retirement pension in 2 years) owns a single-family house (built in 1994) that is not yet fully paid off, and lives on the ground floor. I (self-employed) live with my fa...
On the advice of the notary and the tax office in Hildesheim, we should seek tax advice for the following questions. My wife will be gifting me half of her MFH in the next few days. We will be jointly assessed. The annual rental income (approximatel...
Dear Sir or Madam, I have the following question: I have been running a small one-man renovation business (tiles and interior decorator) for 5 years under the small business regulation, where I do the annual financial statements myself. Now I woul...
I own a single-family house (built in 1896) with a rented granny flat, which accounts for 20.84% of the living space. In my income tax return, I claimed a total of 20.84% of 82,827 euros for CO2 renovation costs of the house as maintenance expenses ...
Rental Key Data: Loan: 1 loan of 170,000,-, second loan of 26,000, of which 11,000 was transferred to a building society account as savings. Land cost for pure purchase: 45,000,- What production costs are set? A value x as with property taxes or ...
Hello, we had the roof of my parents' house re-covered in 2009. We live in this house together with my mother, who still owns the house. My mother has a small pension, which is why we have covered the costs for this, especially since we will eventua...
Hello, On 01.01.2009 I bought a small apartment located directly below the apartment I already own and live in. In April, I submitted a building application to connect the two apartments with a spiral staircase. The building permit was granted at the...
