Hello, I have another question regarding the VAT Third Country. Sale of electronic services to individuals worldwide. I know that the place of performance is the location of the recipient. I report the sales together with the EU sales in box 45 of t...
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...
The situation is as follows: With the birth of our second child in May 2014, my wife's entitlement to benefits increased from 50% to 70% (under the official regulations of Rhineland-Palatinate). Accordingly, the private health insurance premium would...
Hello, Over the years, I have landed in the rank of Top Product Reviewer on Amazon. This has led to manufacturers contacting me since April and offering me products to buy and review on Amazon. I then receive the money for the product via Paypal. ...
Hello, I have received a letter from the tax office accusing me of engaging in commercial activity. Small parts of my girlfriend's car were sold, and now I am being asked to file a tax return. I receive welfare benefits. How should I behave towards t...
Topic: "Cut-off date for the 3-year rule regarding acquisition-related costs of a property" I bought a house in March 2013. The official (tax) acquisition date was March 28, 2013. In spring 2016, the roof was completely renovated, including thermal ...
Dear Madam, dear Sir, I am a small business owner myself, and would like to know how to invoice for web design work for an association in Austria. The association only has a tax number, but no VAT identification number. As far as I can see in advan...
I am a craftsman based in Germany. We are currently renovating apartments in Austria for a client. We source the materials locally in Austria and install them there. The project will take approximately 6-8 weeks, during which time we will be on site....
Hello, In July, I will have my first child and would like to take 12 months of parental leave afterwards. My employer has calculated that I will be on maternity leave until August 31, 2016, and then on parental leave. According to my employment co...
How are success- or performance-based bonus payments that a trader can earn through social trading platforms such as Wikifolio taxed in Germany? In order for the question to be considered answered, please address all sub-questions 1-4. If you are un...
Dear tax consultant, I am from Germany and currently studying in Switzerland. I have recently registered a business in Germany (photography) which I operate as a small business (under 17,500 euros/year), and I am quite sure that I will not exceed th...
Good day, we have converted 2 holiday apartments in our house, which were subsequently rented out with value-added tax. We claimed input tax for the costs of the interior conversion. These apartments are now rented out as part of long-term lease agr...
Among other self-employed activities, I am also an event organizer (2 concerts per year). I invite a band represented by a British company (... HOLDINGS LTD) based in London, with whom I have signed a contract for the event. The agreed fee is 65% of ...
I am an entrepreneur and employ a secretary for 22 hours per week. Due to successful business performance, we both want to increase her weekly working hours to 29.5. However, she is currently in the most unfavorable gross/net situation possible, bein...
Good day! I am currently still in training to become a psychotherapist. During this time, my income is based on self-employment - it is initially held in an account of the training institute and I can gradually pay myself as fees, and of course I hav...
I unexpectedly became liable for VAT as of January 1, 2012. In 2012, I entered into contracts with actors for a project and subsequently transferred the fees after the service was provided without invoices. Now I have learned that I absolutely need i...
I am currently on parental leave. In the meantime, my employer has publicly advertised my position and has now offered me a termination agreement in which the employment relationship will be terminated by the end of the year, three months before the ...
Good day, I am planning to start a business (with two people) - specifically a gastronomic operation. I am not sure yet whether a UG or GmbH is the more suitable form and how profit distribution could look like. The situation is as follows: 1.) Each...
Dear Mr. Dipl.-Kfm. Illiges, Thank you for answering my question (https://frag-einen.com/steuerberater/umsatzsteuer/fragen-zur-umsatzsteuer-8436.html) regarding value added tax. As a result, I have some additional questions that I would like to ask ...
Dear Sir or Madam, I am looking for a solution to reduce the tax burden on my income from my self-employment. I operate multiple websites, my company is based in Germany, my residence is in Austria, and I am an Austrian citizen. One of my thoughts ...
Dear Sir or Madam, I have been working as a small self-employed individual in the construction industry without employees for 12 years, with varying low income: ~15-25T, low expenses due to inherited property, single, saving rate of approximately 7T...
Good day. We are three shareholders with each 33 percent ownership in a GmbH. All three persons are employed as managing directors with taxable salary. I now want to resign from both positions. According to an agreement between the shareholders, I am...
Dear Sir or Madam, I have a client in the USA and I am creating a catalog for them. The catalog, as well as my design work, will be produced in Germany and delivered to a third-party company in Germany. The invoice for everything will be sent to the...
I have a UG with a partner. Furthermore, I work as a freelance business consultant. Now, my partner wants to leave the UG. The office has just been relocated to another city (a change in the articles of association would have to be made due to the ch...
Hello, I live in a European country and have not been liable for taxes in Germany for a long time. I also do not have a registered second residence in Germany. However, sometimes I do purchase services in Germany as a private individual. This time, ...
