I am a sole trader (EÜR) and sell, among other things, to the United Kingdom. With Brexit, the previous turnover thresholds regarding German VAT disappear and deliveries are treated as exports without German VAT. From the side of the platforms eBay ...
Question about the deduction of repair and conversion costs of a commercial building/barn into a holiday apartment for rental purposes. On the property with a single-family house, there is a commercial building/barn that is currently being repaired ...
Hello, I work for a consumer protection organization. During on-site consultations, I receive X€ in cash from customer as a co-payment (own contribution). This amount is tax exempt. Normally, I would book these X€ as a "pass-through item" and pass th...
The following situation: I am married, have children, and live with my family in location A. I am employed and the company is located in location B. Location B is approximately 600km away, so when I am there, I stay near my parents' house. The hous...
Dear Sir or Madam, I am self-employed and in 2018 I was still covered by my wife's health insurance without having to pay contributions. Now I am preparing the income tax declaration for 2018. My commercial income exceeds the income limit of 5,220,-...
Good evening, I co-own a real estate portfolio in Germany with my ex-wife as a GbR. Each of us owns 50%. The portfolio was not subject to separation of property. We are both registered in the land register. Rental income flows into a joint account, f...
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 ...
Tax legally appropriate wording for the notarial contract for the division of the purchase price of a house into movable objects, land, and building with regard to tax recognition for the maximization of depreciation allowances (BFH reference number:...
Dear tax advisor, the following situation within the EU: I work freelance/self-employed for a company based in an EU country (example: Austria). The place of supply is in the country of the company, also in the EU country. First, I check the custome...
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...
Hello! I hope you can help me. My boyfriend and I are expecting a baby in mid-June. Now I'm wondering which tax class I will be in. The situation is as follows: I am German, employed and resident in Germany. My boyfriend is Dutch, self-employed and...
I am currently setting up an online shop for used LP/CD/DVD. I have been sourcing goods exclusively from private individuals, so I have opted for the margin scheme for tax purposes. Since the purchases are only small amounts (usually up to 100 EUR), ...
I am currently setting up an online shop for used LP/CD/DVD. I source my goods exclusively from private individuals, so I have opted for the differential taxation scheme for tax purposes. Since the purchases are only for small amounts (usually up to ...
My questions revolve around the topic of differential taxation. I am currently setting up an online shop for used LP/CD/DVD. I have been sourcing goods exclusively from private individuals, thus opting for differential taxation for tax purposes. Sin...
I am neither a businesswoman, nor do I have a trade or practice a liberal profession. For my income tax, I therefore declare the surplus of income over expenses, without balance sheets or evaluations. Can the tax office demand a breakdown of the inco...
I am self-employed and use my private car (business use less than 50%) for work-related trips. I keep records (lists) of my business trips, which can be traced back to my activity reports and invoices to my clients. However, I do not keep a mileage l...
Dear Sir or Madam, In 2014, we renewed the fitted kitchen in our rented condominium. The invoice amount was approximately €6,300. The condominium has been in our ownership since 2002 and has been rented out since 2007. The old kitchen was installed ...
Hello, I have some further questions regarding the following page of yours: http://frag-einen.com/steuerberater/vorsteuer/umsatzsteuer-auf-amazongebuehren-500984.html I work with Amazon myself and exclusively offer "Fulfillment by Amazon". The onl...
How are invoices from abroad to be considered in terms of VAT/input tax, e.g. if the invoice is from Luxembourg and shows 15% value added tax or from Denmark with 25% tax? Or possibly even completely different for invoices from the USA? It is about ...
For the purpose of resale, we purchased 50 smartphones from a supplier totaling €33,473.5. After paying the amount of €33,473.5 into the bank account of the "domestic" supplier, the goods were delivered promptly. On the corresponding invoice, the s...
Question for Dipl.-Kfm. Frank-Olaf Illiges Thank you first of all for the detailed answer to my complex of questions. You have explained very clearly. Now further questions on the topic: If we as a GmbH give away wine to our own employees for 1. les...
We are a GmbH, a painting company. We would like to purchase wine in Italy, which will be delivered to our office in Germany. For this purpose, we have applied for and received a consumption tax number from customs. 1. Question: How should the delive...
Dear Sir or Madam, Due to the closure of operations, I have transferred my company car into my personal assets. I received the input tax deduction for the purchase from the tax office at that time. The car had not yet been fully depreciated. So, I b...
Hello, I have programmed my own credit-based (prepaid) customer web interface (online customer system) where you can automatically rent voice chat servers (and soon other servers/services) . You can load your credit beforehand via the following paym...
Dear Sir or Madam, I am planning to start my own business next year and to create and offer a cultural program with courses (and possibly lectures) in various museums. The courses would be led by freelance lecturers who I would pay. My work involves...
