I am a sole trader (EÜR) and sell, among other things, to the United Kingdom. With Brexit, the previous turnover thresholds regarding German VAT disappear and deliveries are treated as exports without German VAT. From the side of the platforms eBay ...
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...
I am currently liquidating a limited liability company (UG). It is a straightforward case, as it has never been economically active. The blocking period expired on December 3, 2019. The deletion is planned for next week. The company has remaining as...
I have to prepare a liquidation opening balance sheet for a limited partnership as of January 1, 2020. The closing balance sheet as of December 31, 2019 is ready. Do I have to take over the remaining fixed assets with the tax value as of December 31,...
Dear Madam, Dear Sir, I have a question regarding the speculation period for a self-occupied existing property (condominium). Facts I purchased a condominium on 02.12.2009 (date of notarial deed). The entry in the land register was made on 19.02.20...
Dear tax expert, I am planning to purchase a building complex in the near future, consisting of several single and multi-family houses. Since the property is very large and I believe I can achieve a high selling price by selling the detached houses ...
Hello! First of all, thank you for your help. My question is specifically about value-added tax. I am a streamer (content creator) on the online platform Twitch (similar to YouTube but live). Twitch is an American company. When I stream there, my vie...
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...
I have a business and, due to my blindness, I am exempt from sales tax according to §4 paragraph 19 of the Sales Tax Law. Now, how would it be if I expand my business into retail sales for both business and end customers? Here is a fictional example...
Hello, I am currently preparing my tax return for 2017. I had income from two sources: a) from a part-time job subject to social security contributions (50%) with the option to choose my workplace b) from self-employment on the side I am now a me...
I live with my girlfriend in our own house. We are not married and have no registered partnership. Now we have a rental apartment in the house. My question: Do I have to divide all the things I want to depreciate and deduct, as well as the rental in...
Initial situation 2016 (simplified): Civil servant A14, salary 65,000 €, additional income from side business 3,000 € = non-self. income 62,000 €. Additional income from business operation (sole proprietorship trade as a side job). In 2016 loss -85,0...
Hello, my husband and I bought a condominium in June 2011 and lived there until November 2014. In October 2014, my parents moved into the apartment rent-free and have been living there rent-free ever since. My parents pay the maintenance fees, while ...
Since last year, I own two multi-family houses. One of them had more maintenance expenses, which are expenses that can be deducted in the same year, than I had income from this house, resulting in a loss. What is the correct way to account for this l...
Hello, Can I circumvent the 15% limit by spreading the costs of a renovation project over several years in a building that is partially rented out and partially used for residential purposes (heating system replacement, no higher standard)? I bough...
Dear Sir or Madam, I have a question regarding the gift tax law within the EU (specifically between Germany and Bulgaria). My uncle is a Bulgarian citizen with only one residence in Bulgaria, but he has a German bank account with a sum of 70,000 eur...
My wife has inherited a farmhouse from her parents, which has always been used for personal use. Therefore, depreciation has never been claimed. According to the available documents, the house was built in 1955. We would like to rent out the house no...
Hello, my question is how tax payments work when you are employed full-time and also work as an escort on the side. In this Düsseldorf procedure, each date is billed at a flat rate of 25 euros, including taxes, which are deducted directly and handed ...
Dear Sir or Madam, The following situation: Starting next month, I will be working freelance as an emergency doctor on the side. The fee for this service is, as far as I know, exempt from VAT. At the same time, I will also be receiving a consulting...
Dear Sir or Madam, I am running a business in the IT sector and have recently built a residential and commercial building. This house is fully networked (KNX system) and is also intended to be used as a demo house for my business. The house is 160 s...
I would like to offer my software/app for download as a small business owner on a well-known sales platform. The operator of the platform is based in Ireland. The buyer pays the amount directly to the platform operator's account when purchasing the a...
I am self-employed and use my private car (business use less than 50%) for work-related trips. I keep records (lists) of my business trips, which can be traced back to my activity reports and invoices to my clients. However, I do not keep a mileage l...
According to the attached file, I also kindly request additional clarification and consideration of my detailed question regarding value added tax in relation to UstG §3 (1a) sentence 2, as I transferred my building unit from private to business asse...
Disposal of business assets after using 30% of real estate assets in business assets followed by transition to private use (withdrawal). Value added tax and income tax?
I was informed by a customer afterwards that an invoice from 2013 should be issued as exempt from sales tax instead of with sales tax (lecturing activity was retrospectively exempt from sales tax according to §4 No. 21 a) bb) UStG). The customer's s...
