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Transition allowance

Hello Mr. Thomas, since 1.2.2019 I have been receiving a company pension of EUR 213.18. (Total for 2019: EUR 2,346.00) Additionally, from Feb 2019 to July 2019, I received a transitional allowance TA of 6 times EUR 2,097.38. In my 2019 tax return, I ...

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Real estate management company abroad

My wife and I live in Portugal and are also tax residents here. Personally, I own a number of rental properties in Germany, with the rental income we use to support ourselves. All my properties are located in Germany and are managed exclusively by ...

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Sale after 10 years

Dear Sir or Madam, In 2012, I purchased several condominiums in Germany that I now want to sell. In total, there are nine apartments. Normally, by selling nine apartments, corresponding counting objects would be generated, which could classify me as...

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USA Invoice Sales Tax

Dear Sir or Madam, my limited liability company (UG) is working for a company from the USA (INC). The US company also has a presence in Germany, but the contract was signed with the company in the USA through which billing is also done. The activit...

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Help for line 39 Attachment N-AUS 2014

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...

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Private investment in a German LLC

Dear Sir or Madam, I run a sole proprietorship in Switzerland and pay myself income from this to my personal German bank account (as I also live in Germany). Furthermore, I founded a UG in Germany last year. In 2018, I transferred 65,000 euros to th...

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VAT on used goods sold abroad

Hello, I buy used audio equipment and resell it on eBay using the margin scheme according to section 25a of the German VAT Act. Sometimes I also sell only parts from these devices. I often sell abroad, within the EU and to the rest of the world. My ...

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Question about limited tax liability

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...

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Freelancer with residence outside the EU.

Hello, I am a German citizen but currently living in South Africa. I have received an offer to work from home in Germany while being based in South Africa and sending invoices to the company employing me. I still have a bank account in Germany, but I...

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Child benefit for unmarried couple

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...

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Sole proprietor invoice to Canada

Hello, I have a German business and work with a client in Canada as a software developer. Now I am writing him an invoice (in USD) and I am wondering how it must differ from the invoices to my German clients? - What additional information do I have...

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Value added tax for foreign income

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...

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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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Study abroad

Hello ...., I have a question regarding my tax assessment for 2018/2019. I have been on special leave since October 1, 2018. The special leave is valid until June 30, 2019 (so 3 months in 2018 and 6 months in 2019). There is no information on the ta...

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Taxation of the income of a spouse

We are a retired couple. I, the husband, receive income from various pensions, while my wife currently has no income of her own. Due to tax advantages, we both have our residence in Portugal and no residence or habitual abode in Germany. My wife want...

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Reverse charge without gross data to Amazon

Hello, I am an author and publish with KDP Amazon. For this, I receive royalties overview from Amazon. I can't see the gross prices and fees. Now I have learned that in order for the accounting to be correct, I must send an invoice to Amazon (Revers...

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