Hello, I buy used audio equipment and resell it on eBay using the margin scheme according to section 25a of the German VAT Act. Sometimes I also sell only parts from these devices. I often sell abroad, within the EU and to the rest of the world. My ...
We are a GbR with 3 shareholders. Currently, all shareholders are equally entitled to the profits of the company. We now want to adjust the profit distribution so that only 2 shareholders are entitled to profits. The background of the redistribution ...
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), ...
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...
Dear Sir or Madam, My wife and I pay a total of 4.8% (on average) income tax according to split tariff without church tax (marginal tax rate just under 20.5%) on our pension income. In addition to the pension income, we have capital gains, which, mi...
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...
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 ...
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...
Due to a changed decision by the local tax office, the income for 2008 has increased retroactively. The tax assessment for 2008 was reissued by the tax office, this time including the child allowance, which was not included before. As a result, the c...
Dear tax experts, As an employee, I have a mandatory, non-self-employed main job. I am currently considering supplementing my income by doing additional work at events in the canteen occasionally rented to private individuals by the employer, as a s...
Hello, our company is hiring a student starting on the 1st of March. The monthly salary will be around 200-300 euros (sometimes a little more, sometimes a little less). Now the question arises whether we should hire him as a marginal part-time emplo...
I have the following problem: In the last tax return, I was asked to explain immediately how I imagine the taxation of my car, for which I have claimed expenses. Both for the vehicle tax and for the liability insurance, the vehicle is registered as...
Good day. We are three shareholders with each 33 percent ownership in a GmbH. All three persons are employed as managing directors with taxable salary. I now want to resign from both positions. According to an agreement between the shareholders, I am...
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...
In condominiums, owners often want to save costs by making decisions that owners or residents themselves want to carry out repair and maintenance measures with their active help. In general, a small fee is agreed upon, which the person involved shou...
Hello, I am a German citizen, my husband is a Colombian citizen. We got married here in Germany in August 2011. Our child was born in September 2011. In 2011, my husband was officially registered in Germany twice: from 1.8.-30.11.11 and from 1st De...
Hello, I am considering the following situation: Currently, I work and live in Belgium. I have been offered a job in Switzerland. My consideration now is that since I live close to Dusseldorf airport (though in Belgium) and the employer is in close...
Dear Sir or Madam, At the end of February, the quiet phase of my partial retirement (ATZ according to the block model) begins. I would like to take on a side job as a lecturer at a university during this time. I am aware that during the quiet phase ...
Dear tax consultant, I have a question regarding whether a controlling shareholder-managing director of a GmbH is considered an employee, and specifically whether they can be classified as a marginal employee. Background: X is a controlling shareho...
I have received my income tax assessment for 2010, which I have uploaded accordingly. What I do not understand is the explanation regarding child benefit or child allowance. They calculate for me (I had already filed a written objection and a lady ...
My questions relate to the income tax return for 2010. Since 2009, I have been working as a freelancer in Germany. In 2010, I worked continuously for between 2 and 3 weeks in Germany and pre-paid sales tax for 2010 (although I am likely to be below ...
Hello, I have an income from employment of €1800 (TVÖD 8), earn €400 in a side job, and approximately €250 from non-self-employed work (writing). If the €400 job is declared in the income tax return, will it be taxed, and which forms do I need to s...
Hello, I am currently undergoing a tax audit (2007-2009). I run an online business and also rent a store. My landlord has opted for VAT. Since 2007, my partner has been subletting space in my store, paying half of the rent. Because she claimed the s...
Hello, I have hired a student as a 400 euro employee. After he had already started, it turned out that he already had another 400 euro job. Therefore, my tax advisor simply registered him as a regular employee with the AOK health insurance. This m...
Hello! I have a pension of approximately €5,000 per year and interest income of approximately €20,000 per year. After applying for a favorable examination, the tax office assesses the taxable income at €25,000 according to the table. Is that okay? ...
