When applying for the Bridging Assistance III and indicating rent in the fixed costs, should gross or net rent be specified? What about the other costs, gross or net? How does one apply for Bridging Assistance III if they cannot find a tax advisor w...
Good day, I run a sole proprietorship and would like to purchase an office for it now. Currently, this office is rented in a multi-family house and the tenants should be terminated after my purchase. What needs to be considered for tax purposes when ...
A KG is being liquidated. There is a limited partner and a general partner involved in the KG. Both have made equal contributions. Due to compensation for services, withdrawals, profits and losses, the capital accounts as of 31.12.2019 are, for examp...
I have to prepare a liquidation opening balance sheet for a limited partnership as of January 1, 2020. The closing balance sheet as of December 31, 2019 is ready. Do I have to take over the remaining fixed assets with the tax value as of December 31,...
Hello everyone, my question is that I am an electrician and my company is based in Odhental near Cologne. It is about the shift work activity. The TÜV doesn't know that we have a warehouse or an office where I only take my break. I work on the TÜV Rh...
Good day, How to deduct self-financed training costs for adult child from taxes? Our adult child obtained the Fachholschulreife in August 2018 through the gymnasial leaving certificate after Class 11 and an immediately following "one-year guided in...
Good day, For several years now, I have been living and working in Zurich (B-permit / lump-sum taxation, employed on a fixed-term contract, gross salary 87,500 CHF). I have not deregistered my residence with my parents in Germany (I came to Switzerl...
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...
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 ...
Hello I am self-employed and planning to have two apartments, one in Germany (currently) and one in Austria (Vienna additionally). Economically, my main center of life is expected to be in Austria in 2017 (70-80% of income). However, my personal ce...
Good evening, I have had a small craft business for 10 years (small business) and during this time I have acquired some low-value assets and some larger fixed assets. Some of them have since become defective and have been disposed of. Would I have ha...
Assuming a German taxpayer brought securities (real shares, fixed-income securities, and accumulating money market instruments) across the border into a newly opened account in Switzerland in 2004 and had them redeemed/sold from there. It is clear th...
Moving of a sole proprietorship I operate a small sole proprietorship as a business without employees in a room within my own apartment. Since the square meter share is over 10%, the company room is considered business assets. Now I am planning to ...
I intend to establish an escort agency in the western Ruhr area. From a tax perspective, which legal form is most advantageous if I do not primarily need to distribute profits continuously, but rather want to keep them for further projects in the co...
Dear Sir or Madam, I work as a self-employed project manager. I have an external home office with an adjoining room of approximately 40 square meters. My wife provides cleaning services for me there, among other tasks. How can I include this service...
All my income (pension and income from freelance work under the French law for auto-entrepreneurs) comes from France and I have paid French taxes on it (22% for freelancers), but I am a resident of Germany. My freelance work is carried out only abroa...
Dear Sir or Madam, I would like an answer to the following question: In 2012, I (a freelancer) sold a house that was 30% business property (owned for 8 years). In the same year, I bought a new house, of which 38% is rented out privately (VAT-free) -...
Hello, I have the following question... Key data: Sole proprietorship business for business consulting §4 para. 3 tax code In 2011, silver coins were purchased for 20,000 euros and booked as goods (expense-profit-reducing) voluntary BV (economic c...
1. Question about value-added tax In December 2013, a newly founded complementarity company issued a (single) invoice showing a value-added tax of €13.53. At the beginning of 2014, the annual report was submitted. Due to the restriction to whole numb...
Hello, first some facts about my current situation: I am employed full-time and operate a sole proprietorship as a sideline business (of course with the consent of my employer), both are broadly speaking services in the IT industry. As the business ...
Hello, I am a computer science student involved in game development. Through some contacts in Asia and America, I have come across a small project that has offered me a job. The project involves marketing a new game, including in Germany through var...
Father and son are buying a single-family house together for 500,000 euros and will each own half of it. The son will live in the house. The father wants to rent out his half of the house to his son at a reduced rate as part of a "discounted rental ...
Dear Sir or Madam, I am a German citizen with a permanent residence in France. My place of work is in Germany, where I am employed in public administration and taxed according to the cash-based accounting principle. The tax office responsible for me...
I am returning to Germany after living abroad in 2014. My residence is registered abroad, and there is no Double Taxation Agreement (DBA). My capital income consists of dividends and interest from German stocks, foreign stock funds, European bond fu...
Dear Sir or Madam, I am a self-employed lawyer in Munich and I am considering the possibility of applying for an Austrian law license and registering a branch office in Austria in the office of a colleague. The following questions arise: - Can I ...
