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, on December 31, 2019, I deregistered my business (trade with electronic parts). In January 2020, I sold remaining stocks of goods to my customers on Ebay. How should the revenues for January 2020 be treated? Can I add these revenues to the bus...
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...
Hello, I acquired a multi-family house in May 2016. The house is fully rented out. Each apartment has a fitted kitchen, which was included in the purchase price. The fitted kitchens were mentioned separately in the sales contract, but without a speci...
Good evening, I have had a small craft business for 10 years (small business) and during this time I have acquired some low-value assets and some larger fixed assets. Some of them have since become defective and have been disposed of. Would I have ha...
In the context of a real estate acquisition, inventory worth 10,000 euros is acquired. The property is leased to a business owner for their company with a waiver of VAT exemption. The inventory is deducted at a rate of 33% per annum from rental incom...
Hello, I have the following question: how do I proceed with depreciation if the cost of the land exceeds the cost of the building? Can the house be depreciated in this case? Key points: Purchase price of the house: 23,000 (acquired in an auction) V...
Hello, I have the following question... Key data: Sole proprietorship business for business consulting §4 para. 3 tax code In 2011, silver coins were purchased for 20,000 euros and booked as goods (expense-profit-reducing) voluntary BV (economic c...
Good day! I operate a vacation home rental business, which I will be closing on July 1, 2015 for health reasons (business deregistration). I still have the following items on my depreciation list: I. Furniture for a rented vacation apartment; (i.e....
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...
In 2011, my grandmother passed away, and the inheritance was renounced by all other heirs (children and grandchildren) and only accepted by me as a grandchild. A certificate of inheritance was issued to me as the sole heir, so a separate reporting ob...
More than 10 years ago, I bought 2 small apartment buildings. In addition, there are 3 condominiums. Also, my private residence with a large plot. None of these properties have undergone major renovations or expansions in the last 10 years, only mino...
I have been running a business (tanning studio) on the side since 01.01.2009. I am also employed full-time. In the years 2009/2010/2011, I made losses due to depreciation and acquisitions, and in 2012 it will be just under zero. By the end of 2012, I...
Dear Sir or Madam, This year I have inherited a property in need of renovation. This property was purchased by the deceased (my uncle) in 1979 and used by himself. Please explain the tax aspects to me for the following scenarios. a) Sale of the pro...
Dear Sir or Madam, Entrepreneur A has purchased a pension from Entrepreneur B, valued at €34,990. There is a business transfer according to the agreement. The entire inventory of B was purchased along with the pension. There is an inventory list ava...
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...
Hello, I have a GbR (partnership) with two other partners. The company is being dissolved. However, the company will continue to exist as a sole proprietorship, as one of the partners does not deregister at the trade office. My question concerns the...
Dear Sir or Madam, the following issue: Retailer A has a claim against Retailer B from L+L booked, normal net + 19% = gross, receivables/revenues. Retailer B cannot pay with money as he has no liquidity. Instead, Retailer B provides goods worth the ...
A sole trader in the real estate sector balances assets, including undeveloped land (inventory) €498,000, and liabilities, a bank loan of €600,000. Due to a health emergency, the land was placed under forced administration and subsequently forcibly ...
Dear Sir or Madam, I operate a business on Ebay that I would like to dissolve now. What tax implications do I need to consider... and what happens to the inventory (value), can I write it off completely or partially? Or is there another solution wi...
