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Start a side business

Since this year, smoke detectors have been mandatory in Baden-Württemberg, and now I would like to start my own business as a part-time specialist for smoke detectors. This would involve selling, installing, and maintaining smoke detectors. I could d...

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Photovoltaic system

Dear Sir or Madam, I have a question regarding the registration of a photovoltaic system. In our case: My husband is an employee in tax class 3 and earns approximately 40,000 € gross per year. I am currently on parental leave (with 3 children, the y...

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Managing partner - salary as operating expense

I am the managing sole shareholder of a GmbH, previously the GmbH was a sole proprietorship that was transferred into the GmbH. I have a gross salary of 4,000 euros, unchanged since the founding of the GmbH in 01/2008. Net profit in 2008 was 48,212 e...

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Executive compensation

I have a small AG (my share is 99.9%). With my AG, I have a board appointment contract that runs until the end of 2013. In the board appointment contract, salary and bonuses are explicitly regulated. EUR 6,000 per month plus a fixed bonus of 10,000 ...

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Consulting Business economist

Dear Sir or Madam, I intend to start my own business as a "consulting business economist" or "business consultant". I have informed the tax office about registering a self-employed activity because I believe it falls under a freelance activity (§18 ...

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Tax class selection III/V or IV/IV

Hello, we are getting married on Friday. How should we best choose our tax classes? III/V or IV/IV. What are the respective advantages/disadvantages? My data: Annual income approx. 52,700 EUR No church tax obligation Statutory health insurance Mont...

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Tax-relevant issues

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...

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Severance pay - Split and Fifth Rule

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...

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Exemption/Optimization of the tax burden

Dear Sir or Madam, I have been offered a turbo termination agreement with a severance payment amounting to 107,000 euros after 27 years of service, due to a threatened termination of employment. The legal notice period is 7 months and will be adhere...

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Severance pay, Fifth Rule, Basic Allowance

The following situation: In 2010, I (married) receive a severance package from my employer (according to §34 Income Tax Act/five-fifths rule) and will be working freelance in 2010. The severance package should be tax-optimized, possibly with a taxabl...

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