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Short calculation of income tax on GbR profit.

The question is, on whom it is best to allocate the profits from a GbR and who should be taxed on it. For this, we need to calculate the income tax for 2 persons. Profit of the GbR: 40,000 EUR Person A) Tax class 1, employed with a gross salary of ...

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Maintenance payments for a partner

Hello, I am currently living abroad with my partner. In a few months, we will be moving to Germany and living together in a shared household. We have a child together who also lives in the household. We are not married. My partner does not work, she...

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Idiot test - an extraordinary burden?

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...

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Determine income and sales tax.

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 ...

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Recognition costs for learning support services

Our son was diagnosed with LRS in 2014 by a youth psychologist and a neurolinguist. As a result, he received tutoring. At the end of the year, we were told that we could claim these costs as extraordinary expenses in our income tax return. After subm...

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Support despite care level

Good day, how do I deal with the following situation tax-wise, my mother-in-law is 82 years old and suffers from dementia, care level 1. Every day, also several times a day, at least 400 times in the year 2014, my wife goes to her mother before wor...

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Transfer of company car into private ownership

Dear Sir or Madam, Due to the closure of operations, I have transferred my company car into my personal assets. I received the input tax deduction for the purchase from the tax office at that time. The car had not yet been fully depreciated. So, I b...

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medical expenses

Question about "Extraordinary Burdens" for tax year 2013 In the case of extraordinary burdens, I have received a higher amount of refunds (see list) because they stem from costs from the previous year that were not claimed due to falling below the re...

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Subsequent operating expenses

Until November 2011, I had a side business from which there are still debts outstanding. These debts are being repaid monthly, including the interest on the loan provided (overdraft on former business account). Can these exceptional expenses be claim...

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Small business registration

Hello, I am employed full-time and earn gross 1320€ and net approximately 900€. I am married and have tax class 4. My husband is also employed full-time, earning gross 3300€ and net around 2025€, also in tax class 4. I have a child tax allowance, my ...

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Sale of vacation apartment - Taxation

Hello, my husband and I have owned a holiday apartment as a GbR for two years and have been renting it exclusively to holiday guests through a broker. We would like to sell it. What would be the tax implications if we had purchased the apartment for ...

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Tuition fees or training costs?

Good day, Good day, after completing her Abitur, my daughter took a language course at a school "Kings Colleges" in London from 18.09.2011 to 17.06.2012 (21 hrs/week). At the end, she received a Certificate "International Diploma Intensive Year" an...

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Tax refund

Hello, I had an income tax class III of approximately 32,000 euros from 01.01.12 to 31.05.12. In addition, I received a severance payment of approximately 150,000 euros in my May paycheck. My wife, in tax class V, earned approximately 33,000 euros ...

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