Hello, I am currently a freelancer (artist/music teacher registered with the Ksk) exempt from sales tax. To change my very uncertain situation (due to Covid19), I have decided to apply for a permanent position, which I have actually been offered. I...
Question about the deduction of repair and conversion costs of a commercial building/barn into a holiday apartment for rental purposes. On the property with a single-family house, there is a commercial building/barn that is currently being repaired ...
Dear Sir or Madam, I am currently employed at a GmbH based in Munich. Starting from 01.05.2020, I have signed a new employment contract with the holding company of this GmbH (in Nuremberg). I will also be provided with a company car (1% + 0.03% rule...
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 ...
I will start a position at the Royal Mail in England in May 2019, where I will work 4 days a week and can work one day from home in Germany. My contract will be issued by a German subsidiary of Royal Mail. Since the 4 days per week exceed 183 days pe...
Dear experts, the situation is as follows, with a request for answers to the following questions: A good acquaintance (not related) wants to buy a property. (He currently lives in this property under a rental agreement.) Since he does not have eno...
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 am renting out a semi-detached house to my parents. Therefore, I fall under the rental provision §21 paragraph 2 EStG (66% rule). The city where the semi-detached house is located has a rental index for apartments. However, according to the city, t...
The following situation I am currently living with my family in Australia and will be moving to Germany in June or July to start a new job there. I will then be subject to unlimited tax liability again. In this context, the following questions arise...
I am neither a businesswoman, nor do I have a trade or practice a liberal profession. For my income tax, I therefore declare the surplus of income over expenses, without balance sheets or evaluations. Can the tax office demand a breakdown of the inco...
Dear Sir or Madam, I am considering taking up a position with an international organization in Switzerland. My current place of residence in Germany would be approximately 250km away from my workplace. Of course, I would then rent an apartment in Sw...
Dear tax advisor, I am a small business owner and often travel for work. For each trip, I create a separate travel expense report or self-made receipt, listing actual travel costs (such as those of the German Railways, etc.) and the additional meal ...
Good day, I am a 23-year-old student who has not had a part-time job so far and is privately insured through my parents (who are civil servants). I will now start working as a freelance contributor for various newspaper editorial offices. My monthly...
We are a GmbH, a painting company. We would like to purchase wine in Italy, which will be delivered to our office in Germany. For this purpose, we have applied for and received a consumption tax number from customs. 1. Question: How should the delive...
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...
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...
Good evening, Residence in Germany with family (Domicile), self-employed, doctor. Part-time work in Great Britain. Until March 2013 clear: short term visitor as a free lance/self employed in GB not taxable. Everything taxed here. New: Statutory r...
The situation is as follows: In 1997, my father received a residential house and two agricultural plots from my grandmother as a gift (subject to reservation of usufruct). My grandmother passed away in August 2003. My father then passed away in July...
Is it permissible under §23 EStG to calculate a gain (see below) proportionally? How is this calculated? We would like to sell an apartment, which at the time of sale will no longer be subject to speculation tax. However, an additional special use ...
Question about capital gains tax / capital gain: I am a private individual. On June 28, 2004, I had a notary appointment and acquired a condominium (co-ownership share of the property including special ownership of the apartment). The apartment has...
I am returning to Germany after living abroad in 2014. My residence is registered abroad, and there is no Double Taxation Agreement (DBA). My capital income consists of dividends and interest from German stocks, foreign stock funds, European bond fu...
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...
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...
Hello, I have a question regarding the tax treatment of severance payments. My professional situation is as follows: I work in a large corporation in a department where, due to the current workload, I am not able to fully develop. In other words, 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 ...
