In a first step, I am concerned with the question of whether the judgment of October 24, 2017 (file no.: VIII R 13/15) BFH is applicable to the insolvency-related quasi-total loss of ISIN AT0000A0U9J2 - WKN A1MLSS - Scholz Holding, Inh-Schv.V.2012(20...
Dear Sir or Madam, I am running a business in the IT sector and have recently built a residential and commercial building. This house is fully networked (KNX system) and is also intended to be used as a demo house for my business. The house is 160 s...
Good evening, I have had a small craft business for 10 years (small business) and during this time I have acquired some low-value assets and some larger fixed assets. Some of them have since become defective and have been disposed of. Would I have ha...
Dear Sir or Madam, In March 2015, I started a home job via the internet with the job title "Web Search Evaluator". This is work that I carry out online for the company Appen Butler Hill. This company is based in America and I have been receiving my ...
Dear tax advisor, I am a small business owner and often travel for work. For each trip, I create a separate travel expense report or self-made receipt, listing actual travel costs (such as those of the German Railways, etc.) and the additional meal ...
Dear Sir or Madam, I recently started my own business as a provider of training courses and now I want to expand my operations. I would like to ensure that my accounting is done correctly from the beginning, so that it can withstand the scrutiny of ...
Hello, I have the following question... Key data: Sole proprietorship business for business consulting §4 para. 3 tax code In 2011, silver coins were purchased for 20,000 euros and booked as goods (expense-profit-reducing) voluntary BV (economic c...
Dear expert, My question revolves around the possible imposition of gift tax in the case of a house sale within the family. The situation is as follows: We want to buy the house of an aunt who can no longer afford to maintain the house on her own a...
Hello, I actually have several questions. A brief overview of the situation: I am a student and live in a rented apartment. I have a part-time job where I earn 250 euros per month. I recently developed a "hobby" or, rather, an erotic inclination that...
I had a sole proprietorship (e.K.) until 2006 and a GbR until 2011. For the e.K, I had hired a tax advisor to prepare the financial statements, etc. - do the receipts need to be kept in their original form or are scanned receipts, original bank state...
Dear tax advisor, After not being able to find information online and from colleagues regarding the tax aspects of a company car as a layman, I would need a professional and reliable opinion after receiving the income tax assessment for 2012. Situa...
I have several properties (some owned solely, some jointly with my wife) that I want to sell. As far as I know, I am allowed to make 3 or 6 (for married couples) property sales within 5 years in order to not become subject to commercial tax. 1. If, ...
Dear Sir or Madam, I operate a company that purchases printing machines in Germany and then exports them to Peru. My company is subject to sales tax and uses the EÜR (income surplus calculation) method. Now, however, a customer from Peru urgently w...
Dear Sir or Madam, My client, a sole proprietor, purchased a car for her business through a loan agreement. The purchase agreement and loan agreement are in her name, not in the name of her company. The car is used for business purposes. Can the dow...
Can a non-obligatory accounting entrepreneur/freelancer consider the loss of receivables from unpaid invoices (unrealized income: customer does not pay despite reminders) in the EÜR and in what form? If not, how are these bad debts communicated to th...
Dear Sir or Madam, I have the following situation: I am self-employed in Germany and registered in Germany (residence). Furthermore, I am the sole managing director and shareholder of a GmbH in Germany. Both companies have separate tax numbers and s...
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...
Hello, I would like to take a private loan from my wife to finance a rented apartment according to the attached one-sided contract. We are married under the legal regime of marital property and my wife would transfer the loan to the sellers from a ch...
Dear Sir or Madam, My aunt from Greece intended to transfer 20,000 euros each to my brother, my father, and me to our German bank accounts. In August 2011, I received a gift of 20,000 euros from my aunt on my German bank account. Unfortunately, I di...
Good evening. The residential building in my farm consists of about half living space and the other half operational rooms. In the 1990s, the entire living area was transferred into private ownership. This involved an on-site inspection followed by...
I started my own business on 18.7.11. It is a sole proprietorship offering services for seniors such as shopping, driving, and errand services. A 6-year-old used car is to be transferred into the business assets, and I will be using the mileage log m...
My wife completed her training (first degree) as a Dipl.-Verwaltungswirtin at the Federal University of Public Administration in 1987 and has a corresponding position as a civil servant in the higher service. With the goal of obtaining a position as...
Dear Sir or Madam, I have failed to declare the remuneration (a small amount per year) that I have received for my work as a member of the supervisory board of a small AG in recent years for tax purposes. I would like to rectify this now. What step...
Dear Sir or Madam, In 1997, I purchased preference shares at my local bank. I did not receive a purchase receipt, or it is no longer available in my records. The preference shares have been held in the same account since the purchase (there has been...
A foreign company from an EU member state wants to do business with German customers and has installed a sales representative in Germany. The employee is officially insured (company number at the Federal Employment Agency). However, there is NO busin...
