Are these the withdrawals from the cash register and all withdrawals from the bank account that I need for my livelihood? Would it then be correct for a sole proprietor to simply record all business expenses as deposits and all business income (minu...
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, I have sold a sole proprietorship to a GmbH. I have determined and explained the capital gain to the tax office. However, no money will be received from the sale, as the GmbH is insolvent and the debt is uncollectible. Is it possible to clai...
Dear Mr. Christiansen, Thank you for your advice, I have another question. Reminder of the key points: My husband and I own two apartments, each 50% / 50%. We will sign the gift contract for apartment No. 1 at the beginning of April and a few weeks...
Dear Sir or Madam, My husband wants to gift me his share of our shared apartment (his 50%). In return, I would take over the remaining debt of the joint loan associated with the apartment. There would be no gift tax incurred for the gift, as it fall...
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...
Dear experts, the situation is as follows, with a request for answers to the following questions: A good acquaintance (not related) wants to buy a property. (He currently lives in this property under a rental agreement.) Since he does not have eno...
Dear Sir or Madam, I own a condominium which I would like to rent out at a reduced rate to my brother (a student). From my point of view, it would be acceptable from the tax authorities if the living space is rented out above 66% of the local compa...
Hello, do I have to pay taxes on a non-received capital gain? My father, who passed away in 2012, left my mother, my brother, and me a share in a ship, which represents a total loss of the investment for us. The company is in insolvency and we, as ...
Wife owns a residential property. She is the sole owner. They are currently living separately in the separation year. Wife has moved out of the residential property. They will be divorced in January 2016. After the divorce, Husband will continue livi...
Dear Sir or Madam, In 2010, my parents built a house and rented it to my husband and me. Now we would like to buy it, but we would incur speculation tax as the current market value is approximately 350-400,000 euros. There are still 270,000 euros in...
Gift tax, real estate transfer tax Germany-Austria Dear Sir or Madam, a good acquaintance (not related to us, resident in Germany) wants to transfer a vacation home (located in Tyrol) to us (married couple, resident in Germany) in equal parts. The op...
We had a business, and as part of the business operations, the bank had granted us an overdraft facility on our business account instead of a loan. When the business ended, the overdraft still had a negative balance, which we are now repaying private...
I am a self-employed event technician and have several tax debts totaling 37,200 euros with the tax office, including sales tax debts in the tens of thousands. Due to not filing tax returns in the last three years, late fees have been added. The tax ...
Dear expert team, I need advice for the following situation. Currently, I am living in a terraced house with my partner. We are not married and do not plan to be. The house is valued at approximately 260,000 euros, with a mortgage of 140,000 euro...
The situation is as follows: In 1997, my father received a residential house and two agricultural plots from my grandmother as a gift (subject to reservation of usufruct). My grandmother passed away in August 2003. My father then passed away in July...
Hello, within 10 years, the profit from the sale of a rented property must be taxed. Does this also apply to the amount that was deducted for care provided, debts, and a right of residence at the time of purchase? For example, apartment value 150,00...
Dear Sir or Madam, My brother and I have inherited a small, debt-free real estate package from our grandmother. Our question is as follows: We each have approximately 500,000 EUR in loans on our own homes. These loans are due in the summer of 2015 a...
Until November 2011, I had a side business from which there are still debts outstanding. These debts are being repaid monthly, including the interest on the loan provided (overdraft on former business account). Can these exceptional expenses be claim...
Hello everyone, 20 years ago, a grandfather inherited 2 two-family houses (as co-heirs) to his grandchildren - the houses were then burdened with mortgages. These houses were built in 1965 and 1968 respectively and have been exclusively owned by the...
Hello, I have a limited liability company (UG), my tax advisor has prepared my balance sheet, in which there is no information about the equity. How can I calculate the equity? She also refuses to give me a value, which I find strange. Best regards,...
Good day! I am currently still in training to become a psychotherapist. During this time, my income is based on self-employment - it is initially held in an account of the training institute and I can gradually pay myself as fees, and of course I hav...
Good day, I got married in September 2012, my husband has tax debts from about 10 years ago. I am the only one earning taxable income (both as an employee and self-employed), and I received income tax prepayment notices until 2013 (before the marriag...
I have the following situation: In 2001, my father purchased an apartment (Apt.1) without taking out a loan. Initially, this apartment was used as a condominium. In 2007, this apartment was mortgaged to purchase another apartment (Apt.2), a loan was ...
