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...
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...
My ex-partner and I have acquired several condominiums together and rent them out as a GbR (civil law partnership). Due to our separation, we now want to divide the apartments. Currently, each of us holds 50% of the GbR and also of the apartments acc...
Hello, I have been working as a sole trader (with small business regulation) in trade, specifically online trade, for several years. Now I am in the process of founding a UG and of course I want to bring my goods into the company. I will then deregi...
Good evening, I co-own a real estate portfolio in Germany with my ex-wife as a GbR. Each of us owns 50%. The portfolio was not subject to separation of property. We are both registered in the land register. Rental income flows into a joint account, f...
We have a small apartment in the same house. It has been rented out so far and has also generated profits (albeit small up to 1000) since 2011. After the family member moved out, I gave up my separately rented office and use the apartment as a wor...
We are planning to purchase a second property (B) - the notarization is planned. The property is currently rented out and the draft of the purchase contract mentions it as a capital investment with an undisrupted lease agreement. The handover of prop...
Dear Madam, Dear Sir, I have a question regarding the speculation period for a self-occupied existing property (condominium). Facts I purchased a condominium on 02.12.2009 (date of notarial deed). The entry in the land register was made on 19.02.20...
I have a question regarding our non-profit organization and a future economic business operation. Background: Non-profit registered association since 2002. Tax number available. The association wants to start an economic business operation to financ...
Dear Sir or Madam, My wife has been self-employed since 2010 (sole proprietorship). The complete accounting (SKR 04, EÜR) has been carried out by myself (private individual) since then. Our vehicle is part of the business assets and is depreciated ...
I received a real estate gift from my grandparents in 2015. I paid for the notary and land registry costs myself, except for the costs for the deletion of the existing mortgages, which amounted to a few hundred euros and were covered by the donor. Th...
Five years ago, I switched to self-employment. During my self-employment, I used my existing car and depreciated it annually through the AFA (German tax depreciation method). Last year, I gave up my self-employment, and the private car was fully depr...
Dear Madam, dear Sir, I am a small business owner myself, and would like to know how to invoice for web design work for an association in Austria. The association only has a tax number, but no VAT identification number. As far as I can see in advan...
Hello, I acquired a multi-family house in May 2016. The house is fully rented out. Each apartment has a fitted kitchen, which was included in the purchase price. The fitted kitchens were mentioned separately in the sales contract, but without a speci...
I have purchased several $25 Ad Packs on Getprofitadz on the internet. The purchase price of these packages is an investment that will never be repaid. Lifetime advertising revenues are generated for the Ad Packs, which GetprofitAdz distributes to th...
Dear Sir or Madam, My wife and I pay a total of 4.8% (on average) income tax according to split tariff without church tax (marginal tax rate just under 20.5%) on our pension income. In addition to the pension income, we have capital gains, which, mi...
Inquiry I am a retiree with German citizenship residing in Germany, Kenya, with a severe disability and receiving a permanently constant disability pension from the Austrian insurance company in accordance with the Austrian Federal Law for Developme...
Good day: Here is my situation.. My employment is terminated on the initiative of the employer for operational reasons by mutual agreement as of 30.09.2015. Until that date, I am released from work with continued payment of my current salary. An seve...
Hello, my workplace is being converted into a home office workplace. For this purpose, my employer has drafted an amendment to the employment contract with the following content: Amendment to the Employment Contract Between the company xxx, herein...
I am a freelancer and liable for VAT. Now I would like to purchase an existing house with 2 apartments: + Occupy apartment 1 (~50% share) privately + Rent out apartment 2 (~50% share) to a third party Questions: 1a) I would like to assign the entir...
Gift tax, real estate transfer tax Germany-Austria Dear Sir or Madam, a good acquaintance (not related to us, resident in Germany) wants to transfer a vacation home (located in Tyrol) to us (married couple, resident in Germany) in equal parts. The op...
My question relates to the calculation of the 15% threshold, which distinguishes immediately deductible maintenance expenses from subsequent production costs. My husband and I bought an apartment. The 15% threshold of the acquisition costs of the bui...
My husband is Swiss and lives in Munich. This year, he withdrew the 3rd pillar (approximately 230,000 CHF). In Switzerland, about 26,000 CHF were immediately deducted as withholding tax. Is it correct that he can get this tax back if he declares this...
Hello! I have been living in Vienna, Austria for 1.5 years, have my residence only in Austria, and am employed here full-time. I am also insured for health care here. Additionally, I work freelance in Germany (as a lecturer) for organizations from v...
Extinct Real Estate Partnership - new partner - transfer of 94.9% shares Father and son have a real estate partnership, father dies, shares pass to son (100%), the partnership is to be continued with a new partner (not a relative), but is it automat...
