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 ...
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...
Good day, I am planning to establish a new company (GmbH) at the beginning of next year. Currently, I am still unsure about the correct business purpose. Below, I describe the purpose of the company and hope you can answer the open questions based on...
Dear Sir or Madam, I have a question regarding the value added tax return. I work as a freelance translator and was a small business owner until 2018. Since 2019, I have been submitting quarterly VAT returns, and the VAT is also debited quarterly b...
A KG is being liquidated. There is a limited partner and a general partner involved in the KG. Both have made equal contributions. Due to compensation for services, withdrawals, profits and losses, the capital accounts as of 31.12.2019 are, for examp...
I bought an old farmhouse in 2009. However, I sold the house in 2019, about 6 months before the end of the ten-year period. The tax office is likely to calculate capital gains tax. The question is how I can reduce the profit. The property was rented ...
Is a claimed employee inventor remuneration paid to a UG subject to sales tax? The purpose of the UG is the exploitation and enforcement of employee inventor rights. If the claim is successful, there will be a one-time payment from a former employer ...
How can I transfer the GmbH of a straw man to myself at the cheapest cost? Background: The GmbH has a relatively high value. The proceeds from the sale would be quite painful. My current recommendation is: Get married to a man and then receive it as ...
Hello, I have been working as a sole trader (with small business regulation) in trade, specifically online trade, for several years. Now I am in the process of founding a UG and of course I want to bring my goods into the company. I will then deregi...
Hello, I am an employee with a gross salary of 34500 € and I have three rented properties. I pay 630€ in interest for the loans on the properties and have 1470€ for repayment and cash flow. Now I would like to open a brokerage account (starting with ...
Good day, I intend to carry out a construction project myself as a property developer. For this purpose, a plot of land with an old building (settlement house) is to be purchased. The house is to be demolished and the plot of land is to be develope...
My wife is a housewife and I am an employee. Annual income around 100k EUR. We have a female dog that my wife wants to breed for the first time in summer 2020. Then once a year. We can sell the puppies for around 2,000 EUR each. Possibly adding a sec...
For various reasons, we had to sell our rented (and therefore not self-occupied) single-family house in August 2019. This property was acquired in March 2010, so capital gains tax is due and we will have to pay it in 2020 along with our 2019 income t...
Hello, I have an urgent question regarding the speculation tax. My father, who passed away in 2018, jointly purchased an apartment with my mother in 2004 for 240,000€, which was rented out to my grandmother. In their divorce in 2010, my father acqu...
Dear Sir or Madam, I am currently in training and earn 1300 euros gross (tax class 1). In addition, I have a 450 euro job that brings me exactly 450 euros additional income every month. Now I would like to take on another part-time job. To my knowled...
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...
Unfortunately, I lost money in stock investments to a financial institution in Japan. The scammers disappeared with the money after a while. A report was made to the German public prosecutor's office but it was dismissed. Thank you in advance for yo...
Now I own a UG company, maybe soon I will sign an NCDMA contract for a person as a commission. Can I deduct the commission from my taxes later? Or how can I deduct the amount from taxes? Under commission or consultation or how? And under which paragr...
Hello, I am a small business owner in the cosmetics industry and have the following question: I sublet my studio to a colleague and would like to know if these rental income count towards the business income (with a limit of 17,500.00 EUR). That is: ...
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 ...
§ 23 EStG Counting property/3 object limit Within the last 5 years, I acquired an undeveloped piece of land. A neighbor approached me with a request to be able to acquire a narrow strip of land parallel to his property. I agreed to this. Shortly af...
I have invested in a film fund that will be dissolved in 12/2019. The distribution due there is considered income from commercial business. Since I already sold a wind power fund 4 years ago, in which I claimed § 16 para. 4 EStG, I now personally hav...
Donation of a paid-off photovoltaic system (annual profit approx. 5000 euros) from grandfather to minor grandchild. Is this possible? Can the 2-year-old child act as a small business owner towards the tax office? Does a separate tax return need to be...
We (mother, father, and sons) plan to buy a property as a GbR. 1) Does a pure real estate GbR need to be registered with the tax office (tax number)? 2) Can mortgage interest be claimed as a tax deduction if the borrower is not the GbR, but a shareh...
We are planning to purchase a second property (B) - the notarization is planned. The property is currently rented out and the draft of the purchase contract mentions it as a capital investment with an undisrupted lease agreement. The handover of prop...
