Hello, I am currently working on the tax return of an asset-managing GbR. We only have income from capital gains, from a foreign bank. As far as I know, to declare the tax for the GbR, only a separate and uniform determination declaration is require...
I am a sole trader (EÜR) and sell, among other things, to the United Kingdom. With Brexit, the previous turnover thresholds regarding German VAT disappear and deliveries are treated as exports without German VAT. From the side of the platforms eBay ...
Hello, I need some general information about a single line in Annex N-AUS 2014. I am familiar with and understand all the other lines. DBA is confirmed here, my EU gross income is tax-free in Germany. Only the progression clause is taken into accou...
Question regarding limited tax liability: Residence in an EU country, registered business in Germany. My taxable income in Germany was €13,495 in 2018. The tax office increased this amount by the German basic tax allowance of €9,000. Is this permissi...
Child benefit for unmarried couple Hello, I have the following situation: I live together with my partner and we have a common child. However, we are not married. My partner is on maternity leave but does not receive any income. I pay her maintenanc...
Hello! First of all, thank you for your help. My question is specifically about value-added tax. I am a streamer (content creator) on the online platform Twitch (similar to YouTube but live). Twitch is an American company. When I stream there, my vie...
Dear expert, My German GmbH had a participation in an Austrian GmbH & Co. KG (tax consolidation model). The Austrian GmbH & Co. KG has gone bankrupt. Is the loss of this participation tax deductible for the German GmbH? Best regards from Lengdorf ...
I will be working for an insurance company in the employed field service starting from 01.02.2019. Currently, "my" car is registered and insured under my mother's name in order to save money on insurance. I will have a lot of travel expenses for cust...
Hello, I have a question regarding the tax treatment after a wedding abroad. My girlfriend and I are getting married in Miami this December. All requirements have been met and a formal certification in Germany is planned. However, the certification ...
I would like to participate as a 50% shareholder in a newly founded GmbH in Germany. I will NOT be the managing director. I am German, but not liable to tax in Germany. I live in Dubai (moved away from Germany for more than 5 years, no connection to...
Is this correct? Is a VAT-exempt invoice (not a small business) mandatory in intra-community trade or just an option? If you as a business sell something to another BUSINESS (with a valid VAT number) in the EU-FOREIGN COUNTRY (EXPORT), then the "des...
Is there a difference in the amount of interest income tax to be paid for foreign residents living in Japan between securities held in Japan and those held in Germany?
Hello, I am a small business owner according to § 19 para. 1 UStG and I also sell eBooks abroad. I am unsure whether I should include all sales or only domestic sales in the field "Operating income as a small business owner subject to VAT (accordin...
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! My questions: 1. I am a small business owner and have customers in Switzerland and Austria. I have been told that I need a VAT ID for this. I also sometimes employ colleagues from the EU. Do I need a VAT ID for that as well? 2. Do I need a tra...
Dear Sir or Madam, Below are my questions regarding the income tax return as an employee with limited tax liability in the year of moving out of Germany. My Situation: Since March 2013, I (German citizen) have been employed by a company in Thuring...
Hello, I (German citizen) emigrated to the USA in mid-2015, no longer have a residence in Germany, and got married in the USA (to a US citizen). I continue to receive a monthly payment from my former German employer due to a non-compete clause. I d...
Someone deposited foreign funds with reinvestment in a Swiss account in 2002. The acquisition cost (in 1993) cannot be proven. Ongoing returns were never taxed. In 2004, the funds were then sold from this account, with the 2004 statute of limitations...
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...
Hello, my family and I will be moving to the Emirates soon. I will be working here for about a week every 3 months and will therefore remain registered here. However, my family will deregister here. I have property here that I will rent out furnishe...
Hello, I would like to enter into an employment relationship with an employer from Austria. The workplace is exclusively in Germany from my home office in Germany. In the contract, it is formulated as follows: The employer guarantees that the income...
Hello, my question is regarding the crediting of Swiss withholding tax. I live and work (not self-employed) in Germany. My husband works (not self-employed) and lives in Switzerland, not a cross-border commuter. Withholding tax is deducted from his...
Initial situation: Until 30.09.2015 I am resident in DE and earn income from employment. I live in an apartment in my parents' house and have been paying local rent there (proven) for several years. From 01.10.2015 I will move to Zurich and be emplo...
I am a small business owner according to § 19 UStG and sell eBooks worldwide. For sales to EU countries, I use the Mini-One-Stop-Shop scheme. I have the following questions for my tax return: 1. Do the turnover amounts in the tax return for checkin...
Does value added tax apply when a GmbH sells its previously self-used house (single-family house on foreign land) to its two shareholders (current and future property owners)?
