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...
Hello, I have a subsidiary company that rents and sells string instruments and accessories. My marketing strategy is affiliate marketing. Affiliates promote my products and receive a commission for any sales they generate. They do not have an emplo...
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...
Is a claimed employee inventor remuneration paid to a UG subject to sales tax? The purpose of the UG is the exploitation and enforcement of employee inventor rights. If the claim is successful, there will be a one-time payment from a former employer ...
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, ...
Good day, I intend to carry out a construction project myself as a property developer. For this purpose, a plot of land with an old building (settlement house) is to be purchased. The house is to be demolished and the plot of land is to be develope...
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...
Hello, I am the managing partner (30% share) of a GmbH, 62 years old. The GmbH has 3 other shareholders with shares of 30%, 20%, and 20% respectively. The company has promised me a pension, which will be due in 2022. The pension has been secured ...
Good morning, My question relates to a legal text which I unfortunately can no longer find and due to a reset of my system, I no longer have access to my documents. It concerns the intended obligation to prepare financial statements, which the tax ...
Hello, To reduce the risk of individual capital investment, 2 friends and I would like to invest together. The price of the respective investment product would therefore be divided equally among 3 people. What are the options to implement this legall...
Question regarding limited tax liability: Residence in an EU country, registered business in Germany. My taxable income in Germany was €13,495 in 2018. The tax office increased this amount by the German basic tax allowance of €9,000. Is this permissi...
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 and good day. I work in Frankfurt/M (police officer) and also have a residence there. Due to a private change, my center of life has shifted to Austria (distance about 500 km). I am also registered at the residence of my life partner/fiancée ...
1: Attachment V) I acquired a condominium in 2017 (title registration in the land register on 18.11.2017), which was in forced administration but was purchased by me freely. Now I have received a calculation from the forced administrator: + Prepaymen...
Question about the speculation tax In 2014, we bought an apartment in which we live ourselves. In early 2018, we purchased special use rights for 4 parking spaces. These are registered in the land register of the apartment. Now we want to sell the a...
I started my training as a studio speaker in 2015, but have not completed it yet (i.e., completed part 1, part 2 still pending). I had previously completed a university degree and in 2015 earned income exclusively from self-employment. (For various r...
Is there a difference in the amount of interest income tax to be paid for foreign residents living in Japan between securities held in Japan and those held in Germany?
Tax treatment of payments from the Employment Agency for pension insurance contributions to the German Pension Insurance (GRV) Do these payments have to be entered as retirement provisions made by me in the "Total retirement provisions" section? Or...
Good day, Issue: In 2016: completely unemployed, received 17,500 euros in unemployment benefits, received a severance payment of 10,000 euros; Tax office now demands a payment of almost 1,100 euros. Is this legal? If we deduct work-related expenses ...
Hello, I have a question regarding the booking of a real estate-related §15a UStG case. Case at hand: Due to a tax-damaging rental within the correction period, a 15a correction (monthly 1/120) is necessary. So far, we have been booking the proportio...
A third party has submitted the tax returns for our GmbH (on our behalf) for the year 2015. They have submitted the trade tax, corporation tax, VAT, and the balance sheet. The tax office did not consider the IAB, among other things. When we inquired ...
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 own a condominium which I would like to rent out at a reduced rate to my brother (a student). From my point of view, it would be acceptable from the tax authorities if the living space is rented out above 66% of the local compa...
Hello! My questions: 1. I am a small business owner and have customers in Switzerland and Austria. I have been told that I need a VAT ID for this. I also sometimes employ colleagues from the EU. Do I need a VAT ID for that as well? 2. Do I need a tra...
Question regarding value added tax law: My company receives commissions mainly from outside the EU. The commissions are for the referral of customers generated through the internet. The customers are generated by directing interested parties to cert...
