Hello, I have a subsidiary company that rents and sells string instruments and accessories. My marketing strategy is affiliate marketing. Affiliates promote my products and receive a commission for any sales they generate. They do not have an emplo...
When applying for the Bridging Assistance III and indicating rent in the fixed costs, should gross or net rent be specified? What about the other costs, gross or net? How does one apply for Bridging Assistance III if they cannot find a tax advisor w...
Good day, I run a sole proprietorship and would like to purchase an office for it now. Currently, this office is rented in a multi-family house and the tenants should be terminated after my purchase. What needs to be considered for tax purposes when ...
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...
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 ...
Dear Sir or Madam, I am facing the following difficulties in preparing the VAT return for 2019: a) I sold a product to an Irish company and physically shipped it. I did not show any VAT on the invoice as the buyer had a valid Irish VAT number. In w...
Dear Sir or Madam, I am registered as a freelance consultant, but have been unable to work due to illness since 08/2018. Until 07/2018, I had revenues, but afterwards only incurred costs (including a home office in my condominium). Nevertheless, in ...
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...
Dear Sir or Madam, I already have an appointment scheduled for this Friday for the sale of an old inn, and now unexpectedly the following question has arisen, which unfortunately must be answered by this evening: The inn was transferred into the pr...
I am a freelancer with 2 leasing cars. 1. I use the small car 100% for business purposes with logbook entries for each customer trip. 2. I use the larger car (Tiguan) for both business and personal use. However, the business use is only between 10%-...
Hello, I registered my business as an online retailer (sole proprietorship) on 01.04.2018. I mainly sell textile items over the internet. For tax purposes, I have opted for the small business regulation and do not charge sales tax, nor can I deduct ...
Situation: I am a small business owner and will be providing a service (Affiliate Marketing) in another EU country. Question: What do I need to consider for correct invoicing: * According to my research, I will need a VAT ID for this. Do I need t...
An entrepreneur A in Cologne receives an order from an entrepreneur B in Vienna. Entrepreneur A in Cologne places this order with an entrepreneur C in Munich, and entrepreneur C in Munich produces the goods and ships them directly to Vienna, thus sup...
Since April 2017, my husband has been working from home (1st place of work in the employment contract). Now we would like to deduct the home office for the first time in the tax return for 2017. We purchased our own home in 2013 and have not previous...
I have a business and, due to my blindness, I am exempt from sales tax according to §4 paragraph 19 of the Sales Tax Law. Now, how would it be if I expand my business into retail sales for both business and end customers? Here is a fictional example...
Hello, I have a question regarding the booking of a real estate-related §15a UStG case. Case at hand: Due to a tax-damaging rental within the correction period, a 15a correction (monthly 1/120) is necessary. So far, we have been booking the proportio...
I am a freelancer, and I have purchased a 3-year-old used car with value-added tax, which I would like to include in my business assets. Estimated usage: 50-70% for business purposes. 1. Do I need to inform the tax office about the usage as an assig...
The practice rooms, which are located in the residential building, occupy 27% of the living space. Half of them are currently in business assets. The practice is being abandoned, and the share of 13.5% is to be transferred back to private assets. In...
Dear Sir or Madam, I have a question regarding the gift tax law within the EU (specifically between Germany and Bulgaria). My uncle is a Bulgarian citizen with only one residence in Bulgaria, but he has a German bank account with a sum of 70,000 eur...
Hello, my question is how tax payments work when you are employed full-time and also work as an escort on the side. In this Düsseldorf procedure, each date is billed at a flat rate of 25 euros, including taxes, which are deducted directly and handed ...
I am a craftsman based in Germany. We are currently renovating apartments in Austria for a client. We source the materials locally in Austria and install them there. The project will take approximately 6-8 weeks, during which time we will be on site....
Dear Sir or Madam, The following situation: Starting next month, I will be working freelance as an emergency doctor on the side. The fee for this service is, as far as I know, exempt from VAT. At the same time, I will also be receiving a consulting...
Dear Sir or Madam, I am running a business in the IT sector and have recently built a residential and commercial building. This house is fully networked (KNX system) and is also intended to be used as a demo house for my business. The house is 160 s...
Question regarding value added tax law: My company receives commissions mainly from outside the EU. The commissions are for the referral of customers generated through the internet. The customers are generated by directing interested parties to cert...
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...
