My ex-partner and I have acquired several condominiums together and rent them out as a GbR (civil law partnership). Due to our separation, we now want to divide the apartments. Currently, each of us holds 50% of the GbR and also of the apartments acc...
As heirs (2 persons), we each own 50% of 5 apartments and one office. Initially, one apartment (50%) is now being transferred/sold from the first heir to the second heir as part of the estate settlement. Capital gains tax is not applicable, as the o...
As a self-employed person, I have two types of businesses: 1. a trade (VT) and 2. a freelancer (A1). In both cases, I am subject to sales tax. As far as I know, mutual invoices (from VT to A1 and vice versa) should be exempt from sales tax. With whic...
Good day: Here is my situation.. My employment is terminated on the initiative of the employer for operational reasons by mutual agreement as of 30.09.2015. Until that date, I am released from work with continued payment of my current salary. An seve...
On 07.02.2013, I was 53 years old and had been with the company for 16 years when I attended the conciliation hearing at the labor court. A settlement was reached by mutual agreement, in which it was determined that my former employer must pay me my ...
We have 3 children aged 11, 13, and 15. Each of them has their own investment account (2 of them are held in Germany, one for the youngest child is held in Luxembourg) as well as a savings account with a German building society. The grandparents ha...
Hello, I am the final heir in a Berlin will. The inheritance passed from my grandmother to my mother and my aunt (who has now passed away) to me and her three children. We now share the part that my aunt had received from my grandmother. My question...
1. Does the KG have tax advantages due to its cohesion with the GmbH? In our case: the GmbH has a carryforward loss of 100,000 euros, while the KG has a profit of 100,000 euros. The KG pays approximately 10,000 euros in trade tax. The GmbH owns 80% ...
We (married couple) have been informed that in the event of changing our main residence from Germany to Austria, a final assignment of tax liability according to the double taxation agreement will only occur after a longer period of time, for example...
Do capital gains equal to distributions from foreign accumulating investment funds (mutual funds) have to be declared and taxed in the tax return in the year of accumulation, even though the investor only receives the capital upon sale? Alternativel...
Spouses K. divorced in 2008 (separated in 2007). A notarial divorce settlement agreement was made. A jointly owned property in Potsdam (each with a 50% share according to the land register entry) was to be sold in 2015 by mutual agreement, and the ex...
Hello, Since 2003, I have been receiving a so-called pension benefit from my former employer, which is paid out monthly and fully taxed. (Termination of the employment relationship by mutual agreement, early retirement, unemployed without benefits). ...
Dear Sir or Madam, The following key data: Widow's pension 325€ Half orphan's pension For the son 125€ Child benefit 180€ Church tax: no Annual gross income approx. 30,000€ (excluding the above amounts) Severance pay 75,000€ Tax class 1 + 1 child...
Dear Sir or Madam, My termination agreement dates back to the year 2007; I was then employed by the company for another 2 years with a reduced income (in a so-called "operationally independent unit"). In 2009, I received salary for 10 more months a...
Hello, I currently live and work abroad and have a dormant employment relationship in Germany, which my employer now wants to terminate with a termination agreement including a severance payment. I am married with two children (9 and 25 years old), h...
Dear Sir or Madam, the following issue: Retailer A has a claim against Retailer B from L+L booked, normal net + 19% = gross, receivables/revenues. Retailer B cannot pay with money as he has no liquidity. Instead, Retailer B provides goods worth the ...
I am currently negotiating with my employer about a mutual termination agreement including a severance payment. Potential date for the termination of the contract: end of October 2011. I have the following questions regarding this: - Would it be m...
Dear Sir or Madam, I am currently employed at a large company (since the start of my training in 1999). Currently, my company is offering severance packages for employees who wish to leave the company by mutual agreement. As I have just become a m...
Hello Mr./Mrs. Tax Advisor, After the upcoming (mutually agreed upon according to the social plan) termination, I will receive a larger severance payment (~250,000). What areas/questions, in addition to the five-fifths rule and the timing of the pa...
Dear tax advisor, Currently, one is flooded with offers regarding lottery winnings in Spain, Mallorca about the possibility of winning a house through a lottery purchase. The promotions take place online and are considered reputable, with the compan...
Hello, The following situation: Employment relationship (existing for 5 years) was terminated by mutual agreement on 30.06.2009. Currently still receiving unemployment benefits (since 01.07.09). Employee with tax class II, regular annual salary of...
Dear Sir or Madam, I would like to trade American ETFs (exchange traded funds - e.g. QQQQ or SPDR) with interactive brokers. How are these treated in terms of tax law? Kind regards, W. Schulz
Dear Sir or Madam, I kindly request the following information: My partner and I are not married, but we live in a common-law partnership in a single-family house with 3 children. My partner receives the child benefit, and we also receive a homeowne...
