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Unexpected windfall from the tax office

We are employees and bought a house in mid-2019 and paid accordingly. The previous owners contractually reserved a one-year right of residence against payment of rent. From mid-2019 to mid-2020, we received rent payments, after which the previous own...

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Clearing account?

I own various apartments and commercial properties as a sole proprietor. The money flow goes through one account. Can I book directly from the account into the various income statements, or do I have to use a transition account? Do I have to create d...

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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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Double taxation of income in the EU abroad

Hello, I am expected to work in Spain from July 2017 for at least 1 year (as an employee). During this time, I will work 1 week per month from Germany (in the company's Berlin office, but the employer is the Spanish branch). Therefore, I will be wor...

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AG Austria Workplace Germany AG shares

Hello, I would like to enter into an employment relationship with an employer from Austria. The workplace is exclusively in Germany from my home office in Germany. In the contract, it is formulated as follows: The employer guarantees that the income...

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Conversion of EU into a GbR or UG

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...

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Distribution of income in a land community

My mother and I bought a house a few years ago, in which my mother owns 2/3 and I own 1/3. The house consists of 3 floors with approximately equal living spaces. One floor is inhabited by my mother, one floor by myself, and one floor is rented out by...

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3 Object Limit

Dear Sir or Madam, As we are considering selling a rental apartment and a single-family home next year, the question arises whether we would exceed the 3-property limit. Therefore, here is my question: The following shares were sold in the last yea...

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Free or commercial sales tax social security

Dear Sir or Madam, I am planning to start my own business next year and to create and offer a cultural program with courses (and possibly lectures) in various museums. The courses would be led by freelance lecturers who I would pay. My work involves...

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How do I have to be taxed in the future?

I am an employee in Germany, but will soon be moving to Ireland. My employer will not change. The employer is a German GmbH. I will be in Germany approximately 3 days per week, but this will also include vacation time, so it may amount to around 120...

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Small business regulation as escort

Dear Dr. Bolik, You have already answered a question from an escort lady, so I am reaching out to you: I started working as an escort in May/June, and in July I registered my business as a 'model, promotion, and trade fair hostess' (would it be bet...

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Change of main residence to Austria

Hello, my wife is Austrian, she inherited her parents' house there about 30 years ago, she has no income of her own and her house is not rented out. I am German and receive a statutory pension as well as company pension. We currently live in Germany...

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Foreign income as a freelancer

Dear Sir or Madam, As a freelancer, I advise a Spanish company and provide my services in Spain. So far, I have invoiced the German branch of the Spanish company. I am eligible for the small business regulation and do not charge any VAT. Now I am ...

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Change in employment status to Switzerland

I am German and will soon start a job in Switzerland. I have the following questions: - Do I have to de-register completely in Germany, as I will have a residence etc. in Switzerland? - Can I keep my apartment (rent) even if I will mainly be working...

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VAT-liable rental of holiday homes

We offer holiday homes on the Baltic Sea. We have agreed with the owners of the holiday homes, which are subject to VAT, to receive a commission of 20% + VAT. Is it possible to structure the rental agreements with the tenants in such a way that 20% ...

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