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,-...
Dear Sir or Madam, I run a sole proprietorship in Switzerland and pay myself income from this to my personal German bank account (as I also live in Germany). Furthermore, I founded a UG in Germany last year. In 2018, I transferred 65,000 euros to th...
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...
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....
Hello, I want to buy a tractor for 89,250 euros gross. I am trading in another tractor for 50,575 euros gross. This tractor is financed through a bank. The remaining amount to be paid off is 16,050 euros. The seller of the new tractor will pay off t...
Which criteria determine whether one falls into the category of a professional gambler (in the sense of gambling as a main source of income)? To what extent is such a professional gambler taxed even though gambling winnings are generally tax-free? Ca...
Dear Sir or Madam, My wife and I purchased a semi-detached house at a bargain price in May 2012. Now we would like to sell it again in August 2014, as prices have increased significantly. Until then, her father is living in the attic and contributin...
Dear tax consultant, I am a co-owner in an inheritance community of an property. I own 3/4 of this property, which consists of rented apartments. I would like to appoint my wife or a third party to take care of the tasks related to renting and mana...
I intend to initially start a business alongside my job as an employee. I am an engineer and I want to develop a complex machine, so that costs are incurred for several years (3-5). If I am successful, we will move to production, hopefully generating...
Dear Sir or Madam, I operate a company that purchases printing machines in Germany and then exports them to Peru. My company is subject to sales tax and uses the EÜR (income surplus calculation) method. Now, however, a customer from Peru urgently w...
Hello, I am in the process of renting an apartment, the only one in the building. It used to be a manager's apartment, but I am not affiliated with the business; however, I assume that this is not relevant to my question. Attached is a floor plan. I ...
Dear tax advisor, I am currently working on long-term projects worldwide. Therefore, I spend most of the year abroad (~48 weeks/year). I am 30 years old and recently bought a condominium in Germany (simply to stop paying rent). Additionally, I will...
Dear Sir or Madam, Here is my question regarding the calculation of value added tax: Entrepreneur A from Cologne purchases machines for his customer from dealer B in Hamburg. Entrepreneur A commissions a transport company to transport the machines ...
How do I determine the unfinished work of a construction contractor on someone else's property? The contractor only has subcontractors and no machinery, etc. Could I get an example with numbers?
At the beginning of this year, I wanted to become self-employed by purchasing a company by 01.03.10. Shortly before signing the contract, there were complications and the takeover of the company fell through. However, by that time I had already made ...
Good day, We are a small company in the used machinery trade. Due to an increase in sales, I expect to soon be required to prepare a balance sheet. I have heard that for companies that prepare a balance sheet, newly acquired machines (current assets...
