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Change of deployment activity special

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...

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Limited or unlimited?

I am Dutch, 66 years old, and have been registered as a commercial real estate dealer with the tax office in Korbach for more than 10 years. I buy, renovate, and sell old houses from foreclosure auctions as a hobby, but my earnings have been very lim...

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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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Income tax return in the year of departure

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...

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Can 'digital nomads' deduct travel expenses?

As a freelance UI/UX designer, I travel from place to place for most of the year and work remotely. Every few months, I come back to Germany before continuing on. Consequently, there are regular travel expenses such as taxi/Uber, flights, and accommo...

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Inventory sale at VuV

In the context of a real estate acquisition, inventory worth 10,000 euros is acquired. The property is leased to a business owner for their company with a waiver of VAT exemption. The inventory is deducted at a rate of 33% per annum from rental incom...

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Depreciation of a new fitted kitchen

Dear Sir or Madam, In 2014, we renewed the fitted kitchen in our rented condominium. The invoice amount was approximately €6,300. The condominium has been in our ownership since 2002 and has been rented out since 2007. The old kitchen was installed ...

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Intra-community supply

We are a GmbH, a painting company. We would like to purchase wine in Italy, which will be delivered to our office in Germany. For this purpose, we have applied for and received a consumption tax number from customs. 1. Question: How should the delive...

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