Hello Mr. Thomas, since 1.2.2019 I have been receiving a company pension of EUR 213.18. (Total for 2019: EUR 2,346.00) Additionally, from Feb 2019 to July 2019, I received a transitional allowance TA of 6 times EUR 2,097.38. In my 2019 tax return, I ...
Dear Sir or Madam, My question concerns the *extended* limited tax liability in the context of the existing Double Taxation Agreement between Germany (DE) and Singapore (SGP). - Singapore is a low-tax country (6.63% tax on income of 77,000 EUR) - I...
We are employees and bought a house in mid-2019 and paid accordingly. The previous owners contractually reserved a one-year right of residence against payment of rent. From mid-2019 to mid-2020, we received rent payments, after which the previous own...
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, does the Corona emergency aid (Berlin) count towards the gross turnover limit of 22,000 EUR for small businesses, or can I receive 22,000 EUR + emergency aid? In which line of the income tax return do I have to enter the emergency aid? Thank...
Hello Mr. Thomas, in which line of the sales tax return must the calculated sales tax for the merchandise inventories that are transferred to private assets be entered? Warm regards, Manfred Ulrich
I bought an old farmhouse in 2009. However, I sold the house in 2019, about 6 months before the end of the ten-year period. The tax office is likely to calculate capital gains tax. The question is how I can reduce the profit. The property was rented ...
Dear Sir or Madam, I work as a freelance translator, and since last year I am no longer eligible for the small business regulation, which means I have to declare sales tax. I have already sent quarterly sales tax pre-registration to the tax office f...
Hello, I have been working as a sole trader (with small business regulation) in trade, specifically online trade, for several years. Now I am in the process of founding a UG and of course I want to bring my goods into the company. I will then deregi...
Dear Sir or Madam, I am self-employed and in 2018 I was still covered by my wife's health insurance without having to pay contributions. Now I am preparing the income tax declaration for 2018. My commercial income exceeds the income limit of 5,220,-...
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 ...
Dear Sir or Madam, my limited liability company (UG) is working for a company from the USA (INC). The US company also has a presence in Germany, but the contract was signed with the company in the USA through which billing is also done. The activit...
Dear Sir or Madam, I am registered as a freelance consultant, but have been unable to work due to illness since 08/2018. Until 07/2018, I had revenues, but afterwards only incurred costs (including a home office in my condominium). Nevertheless, in ...
My wife is a housewife and I am an employee. Annual income around 100k EUR. We have a female dog that my wife wants to breed for the first time in summer 2020. Then once a year. We can sell the puppies for around 2,000 EUR each. Possibly adding a sec...
Good morning, My question relates to a legal text which I unfortunately can no longer find and due to a reset of my system, I no longer have access to my documents. It concerns the intended obligation to prepare financial statements, which the tax ...
For various reasons, we had to sell our rented (and therefore not self-occupied) single-family house in August 2019. This property was acquired in March 2010, so capital gains tax is due and we will have to pay it in 2020 along with our 2019 income t...
I own a rented condominium (2 rooms, 80 sqm), whose lease has now been terminated. So far, the apartment has only resulted in a small surplus for tax purposes, because for social reasons (elderly, befriended lady) I had set a low rent and have not in...
When does the period for the 10-year capital gains tax on real estate start? From approval or divorce settlement agreement / marriage contract? Or only from notarization or entry in the land registry?
I am a sole proprietor (income taxed according to income statement, VAT registered). A supplier of trading goods offers me the opportunity to purchase credit with him. How is the acquisition of such credit treated in terms of accounting and tax law...
Dear Sir or Madam, I am currently in training and earn 1300 euros gross (tax class 1). In addition, I have a 450 euro job that brings me exactly 450 euros additional income every month. Now I would like to take on another part-time job. To my knowled...
Hello, To reduce the risk of individual capital investment, 2 friends and I would like to invest together. The price of the respective investment product would therefore be divided equally among 3 people. What are the options to implement this legall...
Unfortunately, I lost money in stock investments to a financial institution in Japan. The scammers disappeared with the money after a while. A report was made to the German public prosecutor's office but it was dismissed. Thank you in advance for yo...
§ 23 EStG Counting property/3 object limit Within the last 5 years, I acquired an undeveloped piece of land. A neighbor approached me with a request to be able to acquire a narrow strip of land parallel to his property. I agreed to this. Shortly af...
I have invested in a film fund that will be dissolved in 12/2019. The distribution due there is considered income from commercial business. Since I already sold a wind power fund 4 years ago, in which I claimed § 16 para. 4 EStG, I now personally hav...
