Dear Sir or Madam, My question concerns the *extended* limited tax liability in the context of the existing Double Taxation Agreement between Germany (DE) and Singapore (SGP). - Singapore is a low-tax country (6.63% tax on income of 77,000 EUR) - I...
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...
Good day, I am planning to establish a new company (GmbH) at the beginning of next year. Currently, I am still unsure about the correct business purpose. Below, I describe the purpose of the company and hope you can answer the open questions based on...
Hello, I am an employee with a gross salary of 34500 € and I have three rented properties. I pay 630€ in interest for the loans on the properties and have 1470€ for repayment and cash flow. Now I would like to open a brokerage account (starting with ...
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...
I would like to participate as a 50% shareholder in a newly founded GmbH in Germany. I will NOT be the managing director. I am German, but not liable to tax in Germany. I live in Dubai (moved away from Germany for more than 5 years, no connection to...
I have been living in Switzerland for 7 years and will be relocating back to Germany this year, where I will also work again. I have taken advantage of the opportunity to make voluntary payments into a pension account. In Switzerland, this is the 3rd...
Dear Sir or Madam, I am involved in two companies. I hold a 20% stake in a start-up that I co-founded in 2014 through a holding company that I own 100% of. I also own 55% of a second, longer-established company privately. I would like to sell my pr...
Hello, My question pertains to the tax implications for me after moving to 1) China (double taxation agreement) or 2) Hong Kong (low-tax jurisdiction), with deregistration in Germany. Essentially, I am interested in how profits from stock investment...
Dear Sir or Madam, I moved to Thailand on September 1, 2014 and will be living there continuously for at least the next two years (my wife works there / I am quitting my job in Germany). However, I have capital gains in a German deposit account. My ...
Hello, my wife and I are foreigners. My wife currently has a temporary residence permit. I have a permanent residence permit. We want to bring my wife's capital from abroad to Germany. This concerns money that has been taxed abroad and the property ...
I am returning to Germany after living abroad in 2014. My residence is registered abroad, and there is no Double Taxation Agreement (DBA). My capital income consists of dividends and interest from German stocks, foreign stock funds, European bond fu...
I still have a carryforward loss of 14,616 from 2008 that has not yet been offset. Now in 2012, I have realized capital gains: 11,748 euros from the Maxblue account (options and certificates) 11,142 euros from IG Markets (CFDs on the DAX) and thoug...
Hello, in our company, there is a commercial building from the 1950s with a book value of 1 euro. The main source of income for the company is renting out this commercial building. We are considering selling the property due to the fact that the val...
My husband and I would like to buy parts of the GmbH from my stepfather. Now the question is at what level (how many shares) would we have to be self-employed or can we be employed by the GmbH even though we own shares of the GmbH? From when do we h...
Good day. We are three shareholders with each 33 percent ownership in a GmbH. All three persons are employed as managing directors with taxable salary. I now want to resign from both positions. According to an agreement between the shareholders, I am...
I would like to establish a one-man limited liability company with a share capital of €100,000, as I intend to make some investments at the beginning of the business that would exceed the usual €25,000. I am the managing director and do not pay mysel...
My wife and I are American citizens living in California. We are both retired, do not receive any income in Germany, and have IRAs in the United States. We would like to spend a few years in Germany and therefore would need to have a residence there....
The interest of a bond held in Switzerland (Inter Renta) from 2009 is to be taxed retrospectively (flat-rate tax or voluntary disclosure). For this purpose, the interest income must be determined. 1. Example: Dividend gross amount 705.00 ...
Do capital gains equal to distributions from foreign accumulating investment funds (mutual funds) have to be declared and taxed in the tax return in the year of accumulation, even though the investor only receives the capital upon sale? Alternativel...
I acquired shares in a GmbH company with a nominal value of approximately 3200 euros (equivalent to 12.5% of the shares) as an employee on 1/1/2005. The actual purchase price was higher according to the value of the GmbH at that time. In February 20...
Good evening everyone, Let's assume that someone realized a loss in trading leveraged products (such as certificates, options on the Dax) in 2011 and 2012 (the trade was also entered into in 2011). In addition, a property was sold at a profit in 201...
Dear advisor, In addition to my income, I have a stock portfolio. This portfolio generated a profit in 2010, but a loss in 2011. Can I offset the profit from 2010 with the loss from 2011? Thank you. Kind regards, The inquirer...
I own shares in a US-based conglomerate, Itt Corporation. It spun off two new companies, Xylem and Exelis. The shares of the new companies were allocated to me at no cost. Now my bank has deducted capital gains tax from me in the form of in-kind divi...
Dear Sir or Madam, In one of the coming years, I am planning a longer stay abroad starting in April (a world trip lasting 3-4 months to 1.5 years). Currently, I am self-employed, but my office space has already been terminated and will be given up. ...
