My wife and I live in Portugal and are also tax residents here. Personally, I own a number of rental properties in Germany, with the rental income we use to support ourselves. All my properties are located in Germany and are managed exclusively by ...
Hello, I have a subsidiary company that rents and sells string instruments and accessories. My marketing strategy is affiliate marketing. Affiliates promote my products and receive a commission for any sales they generate. They do not have an emplo...
When applying for the Bridging Assistance III and indicating rent in the fixed costs, should gross or net rent be specified? What about the other costs, gross or net? How does one apply for Bridging Assistance III if they cannot find a tax advisor w...
Hello, I am currently working on the tax return of an asset-managing GbR. We only have income from capital gains, from a foreign bank. As far as I know, to declare the tax for the GbR, only a separate and uniform determination declaration is require...
My ex-partner and I have acquired several condominiums together and rent them out as a GbR (civil law partnership). Due to our separation, we now want to divide the apartments. Currently, each of us holds 50% of the GbR and also of the apartments acc...
Hello, In 2016, after the termination of my unit-linked pension insurance, the accumulated fund shares were transferred to my private securities account. The pension insurance was taken out before 1.1.2005, with a minimum term of 12 years, a minimum ...
I am a sole proprietor (income taxed according to income statement, VAT registered). A supplier of trading goods offers me the opportunity to purchase credit with him. How is the acquisition of such credit treated in terms of accounting and tax law...
Good evening, I co-own a real estate portfolio in Germany with my ex-wife as a GbR. Each of us owns 50%. The portfolio was not subject to separation of property. We are both registered in the land register. Rental income flows into a joint account, f...
Hello, My sister and I are equal heirs of our deceased father, we want to transfer a securities account at the bank to both of us. Question: If we want to split the securities account into equal shares at some point, will any taxes (capital gains ta...
As heirs (2 persons), we each own 50% of 5 apartments and one office. Initially, one apartment (50%) is now being transferred/sold from the first heir to the second heir as part of the estate settlement. Capital gains tax is not applicable, as the o...
Hello, I am currently living abroad with my partner. In a few months, we will be moving to Germany and living together in a shared household. We have a child together who also lives in the household. We are not married. My partner does not work, she...
Hello and good day. I work in Frankfurt/M (police officer) and also have a residence there. Due to a private change, my center of life has shifted to Austria (distance about 500 km). I am also registered at the residence of my life partner/fiancée ...
1: Attachment V) I acquired a condominium in 2017 (title registration in the land register on 18.11.2017), which was in forced administration but was purchased by me freely. Now I have received a calculation from the forced administrator: + Prepaymen...
Good evening, I work as a freelancer and part-time lecturer at an adult education school. I am directly involved in the seminar fees and invoice based on these earnings after each seminar day. Unfortunately, one participant's course fee has not bee...
Assuming the limited partner of a limited partnership takes private withdrawals from the partnership throughout the year and deposits them into a private savings account (without spending them), while leaving the profits in the partnership. At the en...
An entrepreneur A in Cologne receives an order from an entrepreneur B in Vienna. Entrepreneur A in Cologne places this order with an entrepreneur C in Munich, and entrepreneur C in Munich produces the goods and ships them directly to Vienna, thus sup...
Good day, I recently acquired a share in a rented condominium in Switzerland. The apartment has multiple owners who collectively manage the property (community of owners). I am a resident and taxpayer in Germany. Now to my questions: Where do I ne...
Hello, my question is how tax payments work when you are employed full-time and also work as an escort on the side. In this Düsseldorf procedure, each date is billed at a flat rate of 25 euros, including taxes, which are deducted directly and handed ...
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...
I am neither a businesswoman, nor do I have a trade or practice a liberal profession. For my income tax, I therefore declare the surplus of income over expenses, without balance sheets or evaluations. Can the tax office demand a breakdown of the inco...
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,...
Hello, In July, I will have my first child and would like to take 12 months of parental leave afterwards. My employer has calculated that I will be on maternity leave until August 31, 2016, and then on parental leave. According to my employment co...
I have a few tax-related questions. I will be unemployed as of 01.01.2016. My wife is still working. I will receive a severance payment of €99,998.00 gross in January 2016 retroactively paid out according to § 34 EStG. My wife had a gross annual s...
I was informed by a customer afterwards that an invoice from 2013 should be issued as exempt from sales tax instead of with sales tax (lecturing activity was retrospectively exempt from sales tax according to §4 No. 21 a) bb) UStG). The customer's s...
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...
