Frag-Einen

Fragen-Archiv

Real estate management company abroad

My wife and I live in Portugal and are also tax residents here. Personally, I own a number of rental properties in Germany, with the rental income we use to support ourselves. All my properties are located in Germany and are managed exclusively by ...

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Construction of a dormer window

The construction of a dormer with an extension of the living area by a few square meters, in my understanding, results in the entire construction costs being classified as production costs, with the consequence of a correspondingly long depreciation ...

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Child benefit for unmarried couple

Child benefit for unmarried couple Hello, I have the following situation: I live together with my partner and we have a common child. However, we are not married. My partner is on maternity leave but does not receive any income. I pay her maintenanc...

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Maintenance payments for a partner

Hello, I am currently living abroad with my partner. In a few months, we will be moving to Germany and living together in a shared household. We have a child together who also lives in the household. We are not married. My partner does not work, she...

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Taxation of the income of a spouse

We are a retired couple. I, the husband, receive income from various pensions, while my wife currently has no income of her own. Due to tax advantages, we both have our residence in Portugal and no residence or habitual abode in Germany. My wife want...

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Taxation of US scholarships in Germany

I moved to the USA last year. Prior to that, I was employed in Germany for 9 months and am therefore fully taxable in Germany. In the USA, I receive a Fellowship (US income code 16), which allows me to refer to Paragraph 20, paragraph 3 of the double...

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Decision of the tax office correct?

Question regarding rental and leasing: For years, I have rented out a granny flat in my owner-occupied house. In my income tax return for 2016, I declared rental income of EU 408,-- cold rent and a lump sum for utilities of EU 92,-- as income, as I h...

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Speculation tax

Hello, my husband and I bought a condominium in June 2011 and lived there until November 2014. In October 2014, my parents moved into the apartment rent-free and have been living there rent-free ever since. My parents pay the maintenance fees, while ...

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Tax class after long-term separation

Hello, I am currently going through a divorce and separated from my wife in 2012. I own a single-family house, from which I moved out in July 2012. In 2016, I filed for divorce, which also involved a change in tax class to class 1 starting in Januar...

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A house with profit and one with loss.

Since last year, I own two multi-family houses. One of them had more maintenance expenses, which are expenses that can be deducted in the same year, than I had income from this house, resulting in a loss. What is the correct way to account for this l...

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Secure 15 percent limit through division.

Hello, Can I circumvent the 15% limit by spreading the costs of a renovation project over several years in a building that is partially rented out and partially used for residential purposes (heating system replacement, no higher standard)? I bough...

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Spousal support

My wife, who is from abroad, had no income in 2014, except for the minimum amount of parental leave for about 2 months. The marriage took place within this tax year. We are filing our taxes jointly. Can I declare the costs for rent, food, clothing, a...

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Depreciation of a new fitted kitchen

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 ...

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Buy a condominium together with your son.

My wife intends to buy a condominium together with our son. In the land register, 50% should be registered in my wife's name and 50% in my son's name. My son will then use this apartment. We would like to deduct at least 50% of the corresponding acqu...

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production costs and maintenance expenses

Good day, we intend to purchase an apartment from a property developer (which has been completely renovated beforehand) in order to rent it out afterwards. The purchase price does not include three special requests, which we will pay for ourselves ...

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