Hello I am self-employed and would like to use my private car (P1) as a company car now, as there will be some future assignments that require longer trips. I want to settle everything with a mileage log. The current car (P1) is already quite old (m...
Tax legally appropriate wording for the notarial contract for the division of the purchase price of a house into movable objects, land, and building with regard to tax recognition for the maximization of depreciation allowances (BFH reference number:...
Dear Sir or Madam, Are costs for reissuing the Class A driving license justified as an exceptional burden for the business owner, provided that the license is used for business purposes? The costs of reissuance include: Application for reissuance o...
Hello, as part of the anticipated inheritance, I would like to transfer agricultural and forestry properties to my children. In order to make use of the tax exemption that one receives once in a lifetime, as well as the tax exemptions for the childre...
Dear Sir or Madam, I am a small business owner in Germany and provide translations, proofreading, and book reviews for publishers and individuals. How should the following revenues/services be treated for me: Reports, reviews for publishers in Switze...
Hello, I was employed subject to social security contributions throughout the year 2016. My earnings from this employment exceeded the tax-free allowance. In addition to this employment, I provided a one-time service (research and written expertise)...
Good day, I have been employed in a Swiss company since February 2014 and I also have an apartment in Frankfurt, Germany. During the week, I reside in a rented room in Switzerland, and I often travel back to Frankfurt on weekends. I have now submitt...
My wife and I are going to buy a condominium. Originally, we wanted to grant her parents a lifelong right of residence in this apartment in the land register without any compensation. However, we have now found out that this would incur gift tax. Bas...
Hello, I am currently in the process of purchasing a condominium and negotiating the details for the purchase contract. Since I could imagine renting out the property in the future after a period of owner occupancy, I am wondering if it makes sense i...
I would like to privately purchase a single-family house with a small granny flat. As I run a small business (legal form UG), the granny flat, as well as a garage and two additional basement rooms in the house, should be rented out to the company. Th...
Doctor uses garden pavilion without foundation in his own garden (purchase cost 100,000 €) as a practice. 1 What is the useful life to be used for depreciation (building/garden house)? 2 What withdrawal value should be used if the practice is close...
Hello, I have a question regarding the reclassification of the home office into personal assets: The situation is as follows: In 2009, a house was purchased in which a freelancer set up a home office. Now, the home office is to be converted into a ...
Hello, I intend to buy a cheap, old house in Saxony in January 2013. I want to live in this house myself and also run a small guesthouse or possibly rent out a section of the house. The house would need to be completely and extensively renovated, a...
Dear Sir or Madam, This year I have inherited a property in need of renovation. This property was purchased by the deceased (my uncle) in 1979 and used by himself. Please explain the tax aspects to me for the following scenarios. a) Sale of the pro...
Dear Sir or Madam, I need your expertise regarding the following situation. A GmbH & Co. KG has owned real estate since 2008. The GmbH has zero percent contribution to the limited partnership capital. The usufruct of the KG shares is 100 percent he...
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...
Dear expert, Below is the situation to be assessed and the question: Factual background: The wife (EF) is currently the sole owner of a property with a house. EF and her husband (EM) want to jointly renovate and expand the house as a family home. ...
Dear Sir or Madam, In addition to my employment, I also have income from property and capital gains (3-family house). In 2010, I had a viewing appointment with potential tenants for one of the 3 apartments. On the way back from the property to my re...
Dear Sir or Madam, A friend of mine brought me a letter from the tax office in Cottbus today (which is not his resident tax office) and asked for my advice, but I do not have the expertise in this matter. I have attached the letter for your referenc...
Issue: Ten years ago, I designated the ground floor of my house as an office for my business and included it in my company assets. This means that I am able to depreciate a portion of the building costs and deduct operating expenses, etc. However, I ...
Hello, I am the sole shareholder and managing director of a small GmbH founded in 2009. The share capital of €27,500 has been fully paid in. The GmbH is a tenant in a building that I own. In the rented floor, a photo laboratory was set up before t...
My late husband was the managing director of a GmbH. There was a pension provision amounting to 100,000 euros. A reinsurance coverage of approximately 75,000 euros. According to actuarial opinion, the pension entitlement has a value of approximately ...
Hello, we are 4 nephews who inherited €240,000 in cash from an uncle in 2008. Additionally, he left us a house on leased land valued at €72,000 according to the appraiser. One nephew took over the house and the other 3 were each paid out €18,000. Aft...
Current situation: Woman (41 years old, married with 2 children) is self-employed (graphic design) and works from the home office, voluntarily insured under statutory health insurance (including long-term care insurance, approximately 300 euros). Hus...
