I purchased an intangible/virtual good (Playstation Network Card in the form of a code) from a private individual abroad for cash. Therefore, there was no receipt for the purchase. Afterwards, I resold these codes on Ebay to earn a little money. My ...
Hello, the following situation: We are a company required to prepare financial statements and import electronic items from China. We are the importer and therefore also the manufacturer of the product. For some of these items, we need a special cer...
FACTS: I recently founded an UG (limited liability company) with a share capital of 1 Euro. I have now learned that, according to a decision of the Federal Court of Justice, it is possible to increase the company's capital to the required 25,000 Euro...
At the beginning of the year, we had drawings created by a graphic designer. We received an invoice for 1,200.00 EUR plus 7% VAT, totaling 1,284.00 EUR. As part of the invoice, we were granted an unrestricted right to use (including resale) in terms...
Hello, my wife has generated income from the sale of a psychotherapeutic practice. The income consists proportionately of the value of the practice inventory as well as the intangible value of the practice. A few years ago, I incurred a loss from th...
As part of the transfer of my freelance practice (yoga studio) to my wife, we were advised to make a contractual handover arrangement. The handover took place on August 31, 2010. The practice has not been subject to sales tax so far and was subject t...
I bought a business idea from someone in 2008. He had developed a special mat for cat litter boxes and had already sold some of these parts. Now I have essentially acquired the already manufactured samples, a product description, and the unlimited di...
Hello, due to a move to Switzerland, the tax office has requested me to create a balance sheet - I have been self-employed so far. It concerns the valuation of brand rights and software applications for which costs have arisen in the balance sheet ...
