Dear Sir or Madam, My question concerns the *extended* limited tax liability in the context of the existing Double Taxation Agreement between Germany (DE) and Singapore (SGP). - Singapore is a low-tax country (6.63% tax on income of 77,000 EUR) - I...
Dear Sir or Madam, I am facing the following difficulties when preparing the sales tax pre-registration for Q2/2020: a) I have sold a good to an Irish company and physically shipped it as well. I did not show any sales tax on the invoice, as the bu...
I am a sole proprietor (income taxed according to income statement, VAT registered). A supplier of trading goods offers me the opportunity to purchase credit with him. How is the acquisition of such credit treated in terms of accounting and tax law...
Hello, I am in tax class 3 and my wife (civil servant) is in tax class 5. Our annual gross income is distributed approximately 70% (me)/30% (my wife). We are planning to have a second child and would like to increase my wife's later parental leave be...
The situation is as follows: With the birth of our second child in May 2014, my wife's entitlement to benefits increased from 50% to 70% (under the official regulations of Rhineland-Palatinate). Accordingly, the private health insurance premium would...
Dear Sir or Madam, I have the following question: I am divorced and jointly own 11 condominiums in Germany with my former wife, which we rent out as an investment. We have a joint bank account through which all income and expenses related to the apa...
The question is, on whom it is best to allocate the profits from a GbR and who should be taxed on it. For this, we need to calculate the income tax for 2 persons. Profit of the GbR: 40,000 EUR Person A) Tax class 1, employed with a gross salary of ...
I have a question regarding our non-profit organization and a future economic business operation. Background: Non-profit registered association since 2002. Tax number available. The association wants to start an economic business operation to financ...
Good evening, I work as a freelancer and part-time lecturer at an adult education school. I am directly involved in the seminar fees and invoice based on these earnings after each seminar day. Unfortunately, one participant's course fee has not bee...
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...
Good day, since last year I have been receiving a disability pension due to childcare, divorce, and self-employment, which amounts to approximately €800 per month. I currently receive €800 in alimony from my ex-husband (which will be reduced to aroun...
Initial situation 2016 (simplified): Civil servant A14, salary 65,000 €, additional income from side business 3,000 € = non-self. income 62,000 €. Additional income from business operation (sole proprietorship trade as a side job). In 2016 loss -85,0...
Dear experts, the situation is as follows, with a request for answers to the following questions: A good acquaintance (not related) wants to buy a property. (He currently lives in this property under a rental agreement.) Since he does not have eno...
Dear Sir or Madam, I intend to work as a freelance trainer, coach, and mediator starting from 01.02.2017 and have accordingly applied for this with the tax office. Here is my question: I own a private car with a first registration in 05/2015 and ...
Hello, I started a further education in 2014 and funded it through Meister Bafög. I always have my tax return done by the Verdi Lohnsteuerhilfeverein. When I presented them with the documents from the bank (for interim financing), the notification f...
According to the attached file, I also kindly request additional clarification and consideration of my detailed question regarding value added tax in relation to UstG §3 (1a) sentence 2, as I transferred my building unit from private to business asse...
Good morning, I have questions regarding severance pay and reducing the expected tax burden. Background: I have reached a judicial settlement with my current employer, in which they will pay me my salaries until the end of 2015 as severance pay in c...
Hello, we are a fraternity and have accumulated a tax loss carryforward of approximately 25,000€ due to some past fairs. Since we no longer hold fairs, but only a small village festival, we would like to change the taxation of our income (value-added...
My wife intends to buy a condominium together with our son. In the land register, 50% should be registered in my wife's name and 50% in my son's name. My son will then use this apartment. We would like to deduct at least 50% of the corresponding acqu...
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...
1. Question: Can I make retroactive pension insurance contributions due to my divorce? Can I claim this retroactive payment as special expenses on my tax return? Are there maximum contribution limits per year? 2. Question: Can retroactive payments t...
Dear Sir or Madam, I ceased my small business as a disc jockey in August 2014. My taxable income for the year 2014 is €2,821. I sold DJ equipment (such as speakers, amplifiers, etc.) for a total of €3,870. I transferred assets worth €2,200 into my p...
Hello, First of all, I would like to explain my situation. I am a software developer, self-employed with a business registration and no employees. I am no longer considered a small business and I still prepare my profit determination using the simpl...
My wife works as an employee in the field service of a company. There is no workplace available for her in the company itself. Therefore, preparatory and follow-up work is carried out by her in a home office. Furthermore, she has been provided with ...
Question about capital gains tax / capital gain: I am a private individual. On June 28, 2004, I had a notary appointment and acquired a condominium (co-ownership share of the property including special ownership of the apartment). The apartment has...
