Good day, in addition to my main job as an employee, I have been working as a freelance voice actor since 2012. (I always take advantage of the small business regulation). Since I have mostly incurred losses, a few years ago, the tax office suspected...
I want to gift a small, very old terraced house (84 sqm / 120 sqm / 1921 / land value 80 €) to my niece. I have told the notary an estimated house value of approximately € 70,000, which will also be set in the contractual documents. Does the tax offi...
Testator A passed away in June 2016. Life partner B has inherited, among other things, a condominium (ETW) previously owned by A. A acquired the ETW in 1972. Following the inheritance, B gifts the ETW to C (A's nephew) in exchange for C taking on the...
Dear Sir or Madam, I am running a business in the IT sector and have recently built a residential and commercial building. This house is fully networked (KNX system) and is also intended to be used as a demo house for my business. The house is 160 s...
Subject: Mixed-use property and subsequent production costs Dear Sir or Madam, The following scenario: Owner (77, nursing level 1, GdB: 90) owns a multi-family house built in 1950 with 3 units: ground floor, upper floor, attic. Ground floor: occup...
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...
Dear Sir or Madam, In 2010, my parents built a house and rented it to my husband and me. Now we would like to buy it, but we would incur speculation tax as the current market value is approximately 350-400,000 euros. There are still 270,000 euros in...
I would like to privately purchase a single-family house with a small granny flat. As I run a small business (legal form UG), the granny flat, as well as a garage and two additional basement rooms in the house, should be rented out to the company. Th...
Hello, My husband and I are currently considering whether changing tax classes in order to increase the parental allowance still makes sense. After the birth of our child (estimated date 31.12.2014), I will stay at home for one year. My income for ...
We are planning to sell a property, which was acquired by my ex-in-laws in 1995. In 2006, we signed a notarial transfer agreement to take over the property. The property is owned by my ex-wife and me, each owning 50% according to a divorce settlement...
My question relates to the presence of the prerequisites of a private vehicle as necessary business assets (i.e. the mandatory allocation to business assets). Assuming a vehicle is privately owned and used for trips between home and the place of bu...
I am an architect (one-man-show, no employees) and have been doing my relatively straightforward tax return myself for many years, but I am not sure how to proceed in this situation. Last year, my company car was stolen and never recovered. However, ...
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...
Dear Sir or Madam, I have been married to my husband for 2 years. Since 2007, I have been receiving disability pension and have a 50% disability rating. My husband is currently in private insolvency, which existed before our marriage. Do we need to...
Dear tax advisor, Next year I will receive a severance payment on which I do not pay church tax because I am not affiliated with any religious denomination. My wife has been unemployed for the past year but is of the Protestant faith. Now my questio...
I will order a new car (Audi Q5) still in 2010, which will be delivered in 2011, and I will use it both privately and for business. What is the current regulation, and what do I need to consider?
I have a mixed-use building in Bochum, including commercial properties. I managed one of the businesses myself until 2001 (a kiosk). After my husband fell ill, I leased out the kiosk. My tax advisor prepared the balance sheet for this kiosk until 200...
Dear Sir or Madam, we are currently in discussion with our tax office regarding the following issue: In 2008, we built a single-family house which we currently reside in. My wife is self-employed and uses a room in the house as her office. In our ta...
