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3 object boundary interpretation

Good day, I have a special question regarding the three-property limit. The situation is as follows: 1. In 2019, I sold a garage for 14,000 euros, which I had bought for 13,400 euros in 2014. The reason for the sale was that the trouble with the pr...

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Depreciation for an inherited house

My wife has inherited a farmhouse from her parents, which has always been used for personal use. Therefore, depreciation has never been claimed. According to the available documents, the house was built in 1955. We would like to rent out the house no...

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Taxation of self-employed income at a later date

Hello, since 2011, I have been developing an Android app as a hobby on the side. With this app, I have made the following income through sales and advertising: 2011 52.60 € 2012 246.45 € 2013 305.04 € 2014 755.10 € 2015 1,068.14 € I have not yet d...

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Presents to AN and pricing

Question for Dipl.-Kfm. Frank-Olaf Illiges Thank you first of all for the detailed answer to my complex of questions. You have explained very clearly. Now further questions on the topic: If we as a GmbH give away wine to our own employees for 1. les...

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Lost logbook

Hello! From 1.10.2006 to 30.09.2010, I worked for a Norwegian company. I was employed by the German GmbH. The GmbH was closed on 31.12.2009, and I was then employed by the Danish ApS from 1.1.2010. Now, I had a company car worth approximately 40,000 ...

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Business sale according to section 16

Hello everyone! I am currently working on a semester project and I am stuck on a couple of questions that I unfortunately cannot solve. It is about the disposal of a 100% interest in a corporation and its tax treatment. The solution is probably rel...

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City guide

Dear Sir or Madam, A friend of mine has completed further training or education as a city guide and has now had her first assignment. For me, the question arises as to which category of income this revenue can be assigned to. I am not entirely sure ...

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Tax audit and commercial lease agreement

Hello, I am currently undergoing a tax audit (2007-2009). I run an online business and also rent a store. My landlord has opted for VAT. Since 2007, my partner has been subletting space in my store, paying half of the rent. Because she claimed the s...

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Disability/care lump sum allowance

Request for simultaneous use of a disability lump sum and care lump sum for our children Dear Sir or Madam, I have a large family with several severely disabled helpless children and until 2008 I claimed and received recognition for a child who was...

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