Dear Sir or Madam, I am currently employed at a GmbH based in Munich. Starting from 01.05.2020, I have signed a new employment contract with the holding company of this GmbH (in Nuremberg). I will also be provided with a company car (1% + 0.03% rule...
Good day, I have a special question regarding the three-property limit. The situation is as follows: 1. In 2019, I sold a garage for 14,000 euros, which I had bought for 13,400 euros in 2014. The reason for the sale was that the trouble with the pr...
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...
Hello, I have a question regarding the tax treatment after a wedding abroad. My girlfriend and I are getting married in Miami this December. All requirements have been met and a formal certification in Germany is planned. However, the certification ...
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...
Question regarding value added tax law: My company receives commissions mainly from outside the EU. The commissions are for the referral of customers generated through the internet. The customers are generated by directing interested parties to cert...
I am currently setting up an online shop for used LP/CD/DVD. I source my goods exclusively from private individuals, so I have opted for the differential taxation scheme for tax purposes. Since the purchases are only for small amounts (usually up to ...
Hello, since 2011, I have been developing an Android app as a hobby on the side. With this app, I have made the following income through sales and advertising: 2011 52.60 € 2012 246.45 € 2013 305.04 € 2014 755.10 € 2015 1,068.14 € I have not yet d...
I am neither a businesswoman, nor do I have a trade or practice a liberal profession. For my income tax, I therefore declare the surplus of income over expenses, without balance sheets or evaluations. Can the tax office demand a breakdown of the inco...
I will be living in a shared flat in Munich during the week for work (600km away from my "home base"). However, the landlord does not want to make a rental agreement; meaning I would be "staying with a friend". Now I want to claim back the travel exp...
I want to sell my property apartment that is not used by myself - bought in 2010 in Munich. If I have my residence in Thailand, how do I have to pay taxes on the profit from the sale? Capital gains tax? Or a flat rate of 25% like with limited tax li...
Hello! I am a freelance business consultant and coach. I am Swiss and am considering spending more time in Switzerland in the future. I am thinking about making Switzerland my primary residence and then also paying taxes on my income in Switzerland. ...
My husband is Swiss and lives in Munich. This year, he withdrew the 3rd pillar (approximately 230,000 CHF). In Switzerland, about 26,000 CHF were immediately deducted as withholding tax. Is it correct that he can get this tax back if he declares this...
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 ...
Hello, I have a question regarding the reclassification of the home office into personal assets: The situation is as follows: In 2009, a house was purchased in which a freelancer set up a home office. Now, the home office is to be converted into a ...
Dear Sir or Madam, I will be working for an Austrian company from Munich starting in October. The company has not been active in Germany before. My future boss wants to start the employment with a so-called consulting contract. Does this mean that I...
I am German and will soon start a job in Switzerland. I have the following questions: - Do I have to de-register completely in Germany, as I will have a residence etc. in Switzerland? - Can I keep my apartment (rent) even if I will mainly be working...
I bought a terraced house - new construction. I had it redesigned by the developer from the original plans into a 2-family house for partial rental. The costs for this are included in the construction contract for the house. After the purchase contra...
Dear Sir or Madam, My husband and I purchased a semi-detached house (built in 1926) in NRW in 2010. We bought the property as an investment. Here are the key dates: Notarial purchase contract: 22.02.2010 Transfer of ownership in the land register: ...
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...
Due to the uncertainties surrounding the Euro, I have invested a small sum of money in Switzerland. This money comes from my former employment in Munich, as I am now retired. This means that the money was diverted from my already taxed income. There ...
Good day! Since 2007, I have been living in a European country. Together with my girlfriend, I own (50%) 2 ground floor apartments in Munich, which have been rented out since then. Do we have to pay taxes on the rental income in any case? Or is ther...
Hello, My company in Germany is closing down and I will receive a severance payment. After the termination of my employment contract, I will register my main residence in Vienna. My family will continue to live in Munich and I am also registered in ...
I met a prostitute from Romania in a nudist club, where a daily fee of EUR 25 is charged. Since business was rather slow in this club, the lady offered to visit me privately, along with a friend who also does the same. I have been engaging in this re...
Hello, the distance from my main residence with own household management to the daily workplace is just under 40 km. The travel time for one way is about 1 hour (no highway). My employer provides me with a company car including fuel for private use....
