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Medical expenses as extraordinary burden

Dear Sir or Madam, Due to a life-threatening illness of my wife (life expectancy 2-4 months), we have decided to undergo immediate, promising treatment at a renowned university hospital. Since only private billing is accepted there, we had to advanc...

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Taxation of US scholarships in Germany

I moved to the USA last year. Prior to that, I was employed in Germany for 9 months and am therefore fully taxable in Germany. In the USA, I receive a Fellowship (US income code 16), which allows me to refer to Paragraph 20, paragraph 3 of the double...

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Recognition of tuition fees abroad after 6 years.

I completed a 2-year education at a private secondary school in Iceland from 2009-2011, which cost me approximately 17,000EUR in tuition fees. The degree obtained in Iceland is called a "Diploma" and the school was a film academy. During that time, I...

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Tax declaration

Hello, I have a question regarding the tax return. I am 26 years old, still living with my parents, currently completing my Bachelor's degree. Before that, I completed a 3-year vocational training program with the technical college entrance qualific...

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Trade tax liability

I am a student in the final semester (Psychology) and I am expected to graduate in spring 2014. I finance my studies with a permanent position at a psychological institute (employed subject to social security contributions). Additionally, I work free...

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Capital gains tax on the sale of a house

Due to his illness, my brother sold his house with land to us with the establishment of a lifelong usufruct right. Notary: 19.11.2007. Land register entry: 18.06.2008 Purchase price: capitalized value of the right of residence 15,600 EUR (annual valu...

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Change of tax class

Dear Sir or Madam, Since the beginning of 2012, our income situation has changed due to illness. In the first half of 2012, my husband received sickness benefits. Since 01.06.12, he has been receiving a temporary disability pension due to full incap...

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training deduction

Hello! I (unfortunately, 31 years old) have completed a Bachelor's degree in Biology and am currently working as a freelance biologist (not as a business). I will be starting a part-time training to become a animal physiotherapist this year. This tra...

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Taxation of foreign pensions due to accident

Dear Sir or Madam, My wife (Finnish) and I (Swiss) are planning to move from Finland to Konstanz by the end of 2013. Since a riding accident in Switzerland in 2006, my wife has been receiving the following pensions from the following countries (her ...

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Student and side job as an escort lady

Hello, I have been working as an escort for some time now, both through an agency and through the internet portal gesext.de. However, I am only 21 years old and still studying, so my parents still receive child benefit for me. At the agency, I recei...

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Second training deductible?

Hello, In 2000, my wife obtained a Master's degree in English/French literature (M.A.) and worked in the marketing department of a company until the birth of our son. She then took a career break due to the children and now wants to work as a freela...

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Students - Training costs

Dear Sir or Madam, I am currently in my first year of studies and work on a freelance basis on the side. Can I deduct the following (in connection with my studies or otherwise)? 1. A mathematical software that was purchased for $1899 for studying ...

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Recognition as a freelancer after the fact

Dear experts, As an independent IT consultant (specializing in SAP customization), I was assessed for trade tax in 2008 (my then tax advisor had explained to me that registering as a trade was "easier"). My client invoices always include hourly and d...

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Double household management

My wife will resume her master's studies in Frankfurt am Main on October 17th after 1 year of maternity leave/parental leave. She has no income, we finance the apartment and all other expenses from my income. I will stay in Munich with our son, take ...

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Home office for promotion + teaching duties

I am a lawyer and work as an employee three days a week. I also spend three days a week working on my PhD. The PhD is for my professional advancement, for example, to take on leadership roles. Three times a year, I work as a lecturer at the Adminis...

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Consulting Business economist

Dear Sir or Madam, I intend to start my own business as a "consulting business economist" or "business consultant". I have informed the tax office about registering a self-employed activity because I believe it falls under a freelance activity (§18 ...

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Freelancer or self-employed?

Good day, I would like to work as a life counselor for pastoral care and family counseling starting from 01.09.2011. I am currently undergoing training to become a systemic counselor and previously worked as a commercial manager in a medium-sized com...

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