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Prepayment at the tax office

Good morning, I am currently working as a mechanical engineer at a company and have registered a business (small business) for goods transport up to 3.5 tonnes. I am a partner of Movinga and do not work with them every month. If I receive an order, I...

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Reverse charge invoice to Switzerland

Dear tax advisor, the following situation within the EU: I work freelance/self-employed for a company based in an EU country (example: Austria). The place of supply is in the country of the company, also in the EU country. First, I check the custome...

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Taxation of self-employed income at a later date

Hello, since 2011, I have been developing an Android app as a hobby on the side. With this app, I have made the following income through sales and advertising: 2011 52.60 € 2012 246.45 € 2013 305.04 € 2014 755.10 € 2015 1,068.14 € I have not yet d...

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Generated revenue through Paypal

Dear tax advisor, I am (still) a small business owner in terms of tax law and work in the sound engineering and media industry. There is a freelancer portal in the U.S.A. where I am registered and receive job assignments. Payment is made through Pay...

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Deduct costs, profit-making intention

I intend to initially start a business alongside my job as an employee. I am an engineer and I want to develop a complex machine, so that costs are incurred for several years (3-5). If I am successful, we will move to production, hopefully generating...

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Home office in shared apartment

Hello, I am a freelance engineer. I develop simulation software and conduct simulations for clients. I do this work in my home office. There are no other rooms where I work, and I am rarely at the client's location. So, the room is the center of my ...

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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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Business registration for commercial rental

I would like to rent out an apartment as an office to my wife's sole proprietorship (engineering office) with my wife as a co-owner. Due to the renovation costs, I would prefer to rent with value added tax in order to be able to reclaim the VAT porti...

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Garage door for business vehicles

Dear Sir or Madam, I have the following question: I am a self-employed engineer and own a company car. This car is parked under a shelter. I would like to purchase a garage door for this shelter/garage. Can I deduct this garage door (approximately...

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Private car use for customer visits

I work as a sales engineer in field service. Since I live about 200km away from our company branch, I have a home office. For customer visits, I use my private car. That's why I will claim 0.30 euros per driven kilometer to the customer in my income...

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