Hello, I am a self-employed photographer and in 2020, for the first time, I am no longer a small business owner and am now subject to VAT. Many of my jobs are booked in advance, with either a deposit or full payment made the previous year. This inc...
Donation of a paid-off photovoltaic system (annual profit approx. 5000 euros) from grandfather to minor grandchild. Is this possible? Can the 2-year-old child act as a small business owner towards the tax office? Does a separate tax return need to be...
I want to make deliveries (customers order via online shop) to EU countries without charging sales tax. Since the value of the goods is often low (20-30 €), it is not worth sending them by parcel with proof. I would use Deutsche Post "Warensendungen...
My former partner has agreed that I receive the single parent relief amount, as we both care for our two children to an equal extent. Now the tax office has sent me the tax assessment, which also includes the tax-free amount of 1,908 €. Shouldn't I a...
I have purchased several $25 Ad Packs on Getprofitadz on the internet. The purchase price of these packages is an investment that will never be repaid. Lifetime advertising revenues are generated for the Ad Packs, which GetprofitAdz distributes to th...
Financing is on both spouses. The husband is the sole owner in the land register. Bills for the construction of the house are mostly in both spouses' names, with some only in the husband's name. First question: Can only the husband act as the landlo...
I would like to privately purchase a single-family house with a small granny flat. As I run a small business (legal form UG), the granny flat, as well as a garage and two additional basement rooms in the house, should be rented out to the company. Th...
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...
I am a student in the final semester (Psychology) and I am expected to graduate in spring 2014. I finance my studies with a permanent position at a psychological institute (employed subject to social security contributions). Additionally, I work free...
I am a graphic designer based in Germany and have developed a font that I have sold in the USA. I sell licenses to use this font to other companies there. Invoicing is done through a foreign agency, which issues credits to me. I did not include sales...
I owned € 20,000 in mortgage shares of WGF AG, Düsseldorf. WGF AG went bankrupt in December 2012. Subsequently, in January 2013, I transferred these securities via securities account transfer to Valora AG, Ettlingen and then sold them to Valora AG (p...
Dear expert, At the moment, I am planning to start a web agency with two colleagues. We would like to work on a freelance basis, possibly as a partnership. Unfortunately, there are a lot of conflicting statements on the internet regarding recognitio...
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...
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...
Hello, In 2000, my wife obtained a Master's degree in English/French literature (M.A.) and worked in the marketing department of a company until the birth of our son. She then took a career break due to the children and now wants to work as a freela...
I bought a photovoltaic system for a net amount of 220,000 euros (excluding installation) in November 2009. Can I claim a special depreciation of 20% for the year 2010 (income statement)? In the provisional assessment, it is set at 5% linear (12,500 ...
Dear Sir or Madam, I have been running a business for over 2 years (paying turnover tax), including selling advertising on my website, but now also providing freelance services to clients in the field of internet marketing (SEO, SEA). I would like t...
Hello! I work for a picture agency with its main business address in New York, USA. I sell pictures and graphics over the internet there. I regularly receive commissions from the agency for this. There is no VAT shown on the receipts. An example ...
Hello, I need advice regarding the division or registration of my "businesses". The situation is as follows: - I am employed full-time. - I work part-time as a financial advisor with the small business regulation (max. turnover of 2000,-EUR per yea...
Dear tax advisor, I have a question regarding the investment deduction allowance: 1. Can a mobile house (container house) with a photovoltaic and solar thermal system + heat pump and solar storage, primarily used for office, exhibition, and seminar...
Fall exploration: A freelance journalist and photographer, who has been self-employed in this profession for 20 years, purchased an apartment with an underground parking space for a vehicle approximately 11 years ago, on February 22, 1999. The purcha...
Hello At the end of 2009, I had a photovoltaic solar system installed for 20,000EUR + 19%. The small business regulation was not chosen, as I wanted to receive the VAT refund on the investment from the tax office. The system was financed without VAT...
Hello, we are planning a new building with commercial and residential spaces. It includes a separate photo studio of 25sqm and a 50sqm exhibition and consulting area where photo shoots also take place. However, this space is also used privately as a ...
Hello, I am a freelancer and have a planning office. I am liable for value added tax and have a profit/surplus of approximately 15,000.00 euros. Question: I would like to have a solar system installed on my own residential building. Can I purchase th...
Good day, In September 2008, we had a photovoltaic system installed on our detached family house. On the invoice dated 26.09.2008, issued to Family My Name, the value added tax in the amount of €8,000 was also stated. As a small business owner, we d...
