For future real estate transactions (acquisition - appreciation - sale), I would like to establish a GmbH (limited liability company) as I do not want to infect private properties with commercial activities in order to be able to sell them tax-free a...
Hello dear experts, I have been to my tax advisor and would like to obtain a second opinion regarding the classification of my UG (German limited liability company). The situation is as follows: I have founded a holding UG with the business purpose...
I have a question regarding the minimum 90% business use of a car for the investment allowance: There is an entrepreneur who uses the car for two business enterprises, with a logbook being kept. Is the 90% use considered separately or does the entir...
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...
How are success- or performance-based bonus payments that a trader can earn through social trading platforms such as Wikifolio taxed in Germany? In order for the question to be considered answered, please address all sub-questions 1-4. If you are un...
I am a graphic designer based in Germany and have developed a font that I have sold in the USA. I sell licenses to use this font to other companies there. Invoicing is done through a foreign agency, which issues credits to me. I did not include sales...
Dear Sir or Madam, I have a commercial enterprise and investments in film funds. New basic assessments have been issued for the funds since 2001 after a tax audit. Follow-up assessments are not yet available. In the meantime, I have become aware th...
Dear Sir or Madam, I have a question regarding the registration of a photovoltaic system. In our case: My husband is an employee in tax class 3 and earns approximately 40,000 € gross per year. I am currently on parental leave (with 3 children, the y...
I have been running a business (tanning studio) on the side since 01.01.2009. I am also employed full-time. In the years 2009/2010/2011, I made losses due to depreciation and acquisitions, and in 2012 it will be just under zero. By the end of 2012, I...
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, ...
My partner is being sent to Spain for work for 10 months. Due to my non-self-employed work in the IT industry, I have a relatively high percentage of home office work and would therefore like to move my main residence to Spain for this time. However,...
I bought a photovoltaic system for a net amount of 220,000 euros (excluding installation) in November 2009. Can I claim a special depreciation of 20% for the year 2010 (income statement)? In the provisional assessment, it is set at 5% linear (12,500 ...
Employee A has been working as an employee for years. On October 1, 2010, he opens a business and generates income from a commercial enterprise. When opening the business, he chooses profit determination according to § 5 EStG. He includes a desk (acq...
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, I have been running a business for over 2 years (paying turnover tax), including selling advertising on my website, but now also providing freelance services to clients in the field of internet marketing (SEO, SEA). I would like t...
Hello, I am a guarantor from Romania and have registered a commercial enterprise in Munich as a property management service. I have registered a residence in Munich with the registration authority, but I do not know how things will proceed and how lo...
I bought a holiday apartment about 5 years ago, which I have been commercially renting out since then. Due to lower revenues, I have decided to waive the turnover tax assessment starting this year. So far, the rental continues as a business. Is it po...
Hello, I am currently employed full-time in a company (full-time and permanent). Now I want to become self-employed as a mediator for a mobile phone company. This means that I will create auctions on eBay and then refer customers to the operator's ...
Is it possible to deduct construction loan interest for tax purposes, and if so, to what percentage?
