03.05.2022 | answered by Bernd Thomas
Hello Mr. Thomas,
since 1.2.2019 I have been receiving a company pension of EUR 213.18. (Total for 2019: EUR 2,346.00)
Additionally, from Feb 2019 to July 2019, I received a transitional allowance TA of 6 times EUR 2,097.38.
In my 2019 tax return, I ...
read more
07.02.2022 | answered by Bernd Thomas
Dear Sir or Madam,
My question concerns the *extended* limited tax liability in the context of the existing Double Taxation Agreement between Germany (DE) and Singapore (SGP).
- Singapore is a low-tax country (6.63% tax on income of 77,000 EUR)
- I...
read more
06.01.2022 | answered by Knut Christiansen
Hello,
I am a small business owner (in the field of cosmetics) and would like to also work as a professional guardian. The profession of a professional guardian is a freelance activity and is NOT subject to VAT.
With the income from being a profess...
read more
19.08.2021 | answered by Bernd Thomas
Good day,
in addition to my main job as an employee, I have been working as a freelance voice actor since 2012. (I always take advantage of the small business regulation). Since I have mostly incurred losses, a few years ago, the tax office suspected...
read more
01.07.2021 | answered by Bernd Thomas
Good day, I run a sole proprietorship and would like to purchase an office for it now. Currently, this office is rented in a multi-family house and the tenants should be terminated after my purchase.
What needs to be considered for tax purposes when ...
read more
29.04.2021 | answered by Bernd Thomas
Are these the withdrawals from the cash register and all withdrawals from the bank account that I need for my livelihood?
Would it then be correct for a sole proprietor to simply record all business expenses as deposits and all business income (minu...
read more
02.03.2020 | answered by Knut Christiansen
I obtained my Bachelor of Physiotherapy with my first degree (31.08.2009 - 04.01.2013, Saxion University of Applied Sciences Enschede / Netherlands) and subsequently completed my Master of Public Health (01.04.2014 - 22.07.2016, Leuphana University L...
read more
13.02.2020 | answered by Knut Christiansen
Hello,
Scenario:
Person A is employed in an IT company. This company offers a commission for referring an IT professional (Person B). The commission (to Person A) is paid after Person B passes the probation period. The payment to Person A is taxed, ...
read more
28.01.2020 | answered by Bernd Thomas
Hello,
on December 31, 2019, I deregistered my business (trade with electronic parts).
In January 2020, I sold remaining stocks of goods to my customers on Ebay.
How should the revenues for January 2020 be treated? Can I add these revenues to the bus...
read more
09.01.2020 | answered by Bernd Thomas
Hello,
I need some general information about a single line in Annex N-AUS 2014.
I am familiar with and understand all the other lines. DBA is confirmed here, my EU gross income is tax-free in Germany. Only the progression clause is taken into accou...
read more
20.12.2019 | answered by Bernd Thomas
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 ...
read more
11.12.2019 | answered by Bernd Thomas
Hello,
this year I bought a plot of land with my girlfriend, each owning 1/2.
Purchase price 140,000€ / 70,000€ my share
Due to various financial solutions, my girlfriend's parents "advanced" the money. So my girlfriend received 180,000€ as an ant...
read more
21.10.2019 | answered by Bernd Thomas
Dear Sir or Madam,
I run a sole proprietorship in Switzerland and pay myself income from this to my personal German bank account (as I also live in Germany). Furthermore, I founded a UG in Germany last year. In 2018, I transferred 65,000 euros to th...
read more
02.08.2019 | answered by Bernd Thomas
We (father, mother, son) want to establish a real estate partnership (GbR). The mother will contribute a mortgage loan (in her name) of €80,000, while the father and son will each contribute €10,000 in cash. We want to divide the shares of assets and...
read more
25.07.2019 | answered by Bernd Thomas
Hello, I am a German citizen but currently living in South Africa. I have received an offer to work from home in Germany while being based in South Africa and sending invoices to the company employing me. I still have a bank account in Germany, but I...
read more
01.07.2019 | answered by Bernd Thomas
Good day,
How to deduct self-financed training costs for adult child from taxes?
Our adult child obtained the Fachholschulreife in August 2018 through the gymnasial leaving certificate after Class 11 and an immediately following "one-year guided in...
read more
31.05.2019 | answered by Bernd Thomas
Dear Sir or Madam,
I have some questions regarding entries in the Separate & Unified Tax Assessment.
The situation is as follows: GbR with 2 partners (self-employment, no trade)
One partner has made in-kind contributions (office equipment) and cap...
read more
09.05.2019 | answered by Bernd Thomas
The question is, on whom it is best to allocate the profits from a GbR and who should be taxed on it. For this, we need to calculate the income tax for 2 persons.
Profit of the GbR: 40,000 EUR
Person A) Tax class 1, employed with a gross salary of ...
read more
12.04.2019 | answered by Bernd Thomas
I have a question regarding the fee schedule for tax advisors:
I receive an income tax assessment from my tax office, against which my tax advisor files an objection on my behalf.
However, the detailed justification and statement for the objection ...
read more
07.02.2019 | answered by Bernd Thomas
Good day, I am employed subject to social insurance contributions by an external company and work there in the office until 11:00 in the morning. At the same time, I am the sole managing director/shareholder of my own limited liability company (UG) w...
read more
04.02.2019 | answered by Bernd Thomas
Hello ....,
I have a question regarding my tax assessment for 2018/2019. I have been on special leave since October 1, 2018. The special leave is valid until June 30, 2019 (so 3 months in 2018 and 6 months in 2019). There is no information on the ta...
read more
03.02.2019 | answered by Bernd Thomas
Dear Mr. Tax Advisor,
I come from Italy and have been living in Germany for over 10 years. Here in Germany, I completed my studies and started my own business about 8 years ago.
Since January 2012, I have been the owner of a condominium in Berlin, w...
read more
30.01.2019 | answered by Bernd Thomas
I have a question regarding our non-profit organization and a future economic business operation.
Background:
Non-profit registered association since 2002. Tax number available.
The association wants to start an economic business operation to financ...
read more
23.01.2019 | answered by Bernd Thomas
My partner and I want to build a house.
She will receive 140,000€ as an advance inheritance from her parents.
With this, we want to buy the property together and both be registered in the land register with a 50% share. We will both take over the fi...
read more
16.01.2019 | answered by Bernd Thomas
Dear Mr. Tax Advisor,
since March 2012 I have been the owner of a condominium in Berlin. I have had my registration there and have actually been living there. However, as I am often away on business, I occasionally rented out my apartment through Ai...
read more