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...
I am currently liquidating a limited liability company (UG). It is a straightforward case, as it has never been economically active. The blocking period expired on December 3, 2019. The deletion is planned for next week. The company has remaining as...
I have to prepare a liquidation opening balance sheet for a limited partnership as of January 1, 2020. The closing balance sheet as of December 31, 2019 is ready. Do I have to take over the remaining fixed assets with the tax value as of December 31,...
Hello, I am the managing partner (30% share) of a GmbH, 62 years old. The GmbH has 3 other shareholders with shares of 30%, 20%, and 20% respectively. The company has promised me a pension, which will be due in 2022. The pension has been secured ...
Dear Mr. Christiansen, Thank you for your advice, I have another question. Reminder of the key points: My husband and I own two apartments, each 50% / 50%. We will sign the gift contract for apartment No. 1 at the beginning of April and a few weeks...
Dear Mr. Knut Christiansen, In addition to my first question: (I apologize - I actually presented the situation incompletely) My husband and I own two apartments, each 50% / 50%. Apartment No. 1: Market value 540,000 € No loan. Purchased in 2007, ...
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 experts, the situation is as follows, with a request for answers to the following questions: A good acquaintance (not related) wants to buy a property. (He currently lives in this property under a rental agreement.) Since he does not have eno...
We have inherited a multi-family house with four apartments with four siblings, and now each of us is listed in the land register with a 25% share. (no declaration of division, so not condominiums, but a multi-family house) By definition and law, we ...
Dear experts, my question is: we want to open a restaurant, there are 3 people (GbR already have a standard contract here). The license should only be applied for by one of us. This means that only one of us is the managing director to the outside, t...
Good day, I have the following question: Since 2010, I have been employed as a lawyer in a company that has been deducting pension contributions to the German Pension Insurance (employer and employee share) to the Deutsche Rentenversicherung. At th...
Hello, I started a further education in 2014 and funded it through Meister Bafög. I always have my tax return done by the Verdi Lohnsteuerhilfeverein. When I presented them with the documents from the bank (for interim financing), the notification f...
Dear Sir or Madam, I would like to request information regarding the following matter: My husband and I own a property/house jointly. My husband is a sole proprietor and operates a hotel business. We use 25% of the living space for private use, while...
Assuming a German taxpayer brought securities (real shares, fixed-income securities, and accumulating money market instruments) across the border into a newly opened account in Switzerland in 2004 and had them redeemed/sold from there. It is clear th...
My wife and I want to give our daughter and son-in-law the initial capital for a two-family house (high five-figure sum). In return, we will have a lifelong, rent-free right of residence registered in the land register. We are aware that we will have...
My wife and I are going to buy a condominium. Originally, we wanted to grant her parents a lifelong right of residence in this apartment in the land register without any compensation. However, we have now found out that this would incur gift tax. Bas...
Subject: Possible inheritance tax Please advise me: Is the "Solution Idea 2" in the "Details" a solution or not? What is your advice then? Details: Condition: 1. Marriage contract 1990: Separate property 2. Will: Berlin Will 3. House and land owner...
I have a business (including office equipment mail-order business). Through a competition law warning from my appointed lawyer to a competitor, I have received a cease and desist declaration from the competitor, who has agreed to pay me a penalty in ...
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...
Hello, first some facts about my current situation: I am employed full-time and operate a sole proprietorship as a sideline business (of course with the consent of my employer), both are broadly speaking services in the IT industry. As the business ...
I am planning to buy a house with 3 apartments at the beginning of 2015, and rent out all 3 apartments. Questions: 1) Would it be possible to purchase tools and materials for maintenance measures planned for 2015 still this year, in order to reduce ...
I was offered a severance agreement with a payout by December 31, 2014. I can choose the date of the payout for 2014, 2015, or 2016. Since I am expecting other income in 2015 (a temporary employment in another company), I wanted to choose the payout ...
We will buy a currently rented house for 460,000 € and declare own use as soon as possible. The current interest rate at the bank is 2.5%. My parents will provide us with a private loan of 50,000 € as "equity" at 2% interest with annual calculation;...
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...
Dear Sir or Madam, I am a self-employed lawyer in Munich and I am considering the possibility of applying for an Austrian law license and registering a branch office in Austria in the office of a colleague. The following questions arise: - Can I ...
