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 ...
Hello, I am currently working on the tax return of an asset-managing GbR. We only have income from capital gains, from a foreign bank. As far as I know, to declare the tax for the GbR, only a separate and uniform determination declaration is require...
Good day, I am planning to establish a new company (GmbH) at the beginning of next year. Currently, I am still unsure about the correct business purpose. Below, I describe the purpose of the company and hope you can answer the open questions based on...
Hello, I am an employee with a gross salary of 34500 € and I have three rented properties. I pay 630€ in interest for the loans on the properties and have 1470€ for repayment and cash flow. Now I would like to open a brokerage account (starting with ...
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 ...
Good day, I am employed subject to social insurance contributions by an external company and work there in the office until 11:00 in the morning. At the same time, I am the sole managing director/shareholder of my own limited liability company (UG) w...
Hello dear experts, I have been to my tax advisor and would like to obtain a second opinion regarding the classification of my UG (German limited liability company). The situation is as follows: I have founded a holding UG with the business purpose...
I would like to participate as a 50% shareholder in a newly founded GmbH in Germany. I will NOT be the managing director. I am German, but not liable to tax in Germany. I live in Dubai (moved away from Germany for more than 5 years, no connection to...
Hello, I am a German and Swiss dual citizen and I own a company in Switzerland, where I have been working for 9 years and also lived almost continuously until two years ago. My wife - who is only a German citizen - is employed at my company as the d...
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...
I am the sole shareholder of an IT GmbH, which has not generated any revenues since mid-2013. Since May 2014, my wife has been appointed as the sole managing director. Due to a pension commitment (shareholder managing director), I have been receiving...
Question about the commuter allowance in the private income tax return The following circumstances apply: 1. I work both as a freelancer (in a partnership) and as an employee (4 days a week) 190 km away from my home. 2. I have a company car at my di...
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...
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 ...
Shares in a real estate partnership are transferred from shareholder 1 to shareholder 2. Can speculative gains be generated here, and how should this be taken into account for income tax? (Real estate transfer tax should not apply) Are there any spe...
I have a sole proprietorship, consisting essentially of a self-created website and an app that is rated with AK. Now a sponsor wants to enter and contribute €15,000 for a 40% stake in the to-be-founded company (as capital reserve/start-up capital). I...
My mother and I bought a house a few years ago, in which my mother owns 2/3 and I own 1/3. The house consists of 3 floors with approximately equal living spaces. One floor is inhabited by my mother, one floor by myself, and one floor is rented out by...
Situation: A GmbH managing director who is not subject to mandatory pension insurance takes on a consulting mandate for an external company in addition to his managing director duties, for a scope of 6 hours per week. The fee is to be paid directly t...
Preliminary: pure, theoretical worst-case scenario, no impending insolvency or similar! Private assets (rental property) of A are to be transferred exclusively to person B within the family. The real estate assets of A should be protected in case of...
We are planning to build a residential/commercial building and are looking for an approach to the legal form of the developers. Developers: B and C, managing directors and shareholders with 12.6% each in Company A Company A: GmbH, shareholders B+C e...
As a German, I am planning to work for an Austrian company in Austria on a permanent basis. My wife works in Germany. The family residence will remain in Germany, and a second residence for me is planned in Austria during the week. The distance is ap...
Values from the balance sheet 2012 Business equipment 16,734.63 Cash + accounts 1,863.65 Other balances 1,673.92 Accounts receivable 6,417.24 Total A S S E T S 26,689.44 Paid-up share capital 26,689.44 Total L I A B I L I T I E S 26,689.44 This Gm...
Company car taxation in value added tax for GmbH with 75% VAT-exempt and 25% VAT-taxable turnover. Car purchase 25,000,- plus 19% VAT. According to the employment contract, the GmbH provides the car for private use to the managing director-shareholde...
My husband and I would like to buy parts of the GmbH from my stepfather. Now the question is at what level (how many shares) would we have to be self-employed or can we be employed by the GmbH even though we own shares of the GmbH? From when do we h...
Letter from the tax office dated 23.11.2012: "According to the information provided, you received interest income from foreign payers in 2007...... Please submit your response by 17.12.2012..........." In our tax returns (myself and my wife), we d...
