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...
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...
I bought an old farmhouse in 2009. However, I sold the house in 2019, about 6 months before the end of the ten-year period. The tax office is likely to calculate capital gains tax. The question is how I can reduce the profit. The property was rented ...
Dear Sir or Madam, I am self-employed and in 2018 I was still covered by my wife's health insurance without having to pay contributions. Now I am preparing the income tax declaration for 2018. My commercial income exceeds the income limit of 5,220,-...
Hello, in 2018 I had an income of almost 30,000 euros as a freelancer, for which I now have to pay income tax. However, advance payments were also set for the year 2019, which I have to pay quarterly in 2020. (Approximately 900 € each time) Since in ...
For various reasons, we had to sell our rented (and therefore not self-occupied) single-family house in August 2019. This property was acquired in March 2010, so capital gains tax is due and we will have to pay it in 2020 along with our 2019 income t...
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...
I have invested in a film fund that will be dissolved in 12/2019. The distribution due there is considered income from commercial business. Since I already sold a wind power fund 4 years ago, in which I claimed § 16 para. 4 EStG, I now personally hav...
We (mother, father, and sons) plan to buy a property as a GbR. 1) Does a pure real estate GbR need to be registered with the tax office (tax number)? 2) Can mortgage interest be claimed as a tax deduction if the borrower is not the GbR, but a shareh...
The situation is as follows: With the birth of our second child in May 2014, my wife's entitlement to benefits increased from 50% to 70% (under the official regulations of Rhineland-Palatinate). Accordingly, the private health insurance premium would...
Dear Sir or Madam, I have acquired a second residence (near my workplace) for my work, for almost 3 years now. Since I use a company car (also for private use), I am currently subject to the 1% flat-rate taxation, as well as the 0.03% for the commut...
Dear Mr. Christiansen, Thank you for your advice, I have another question. Reminder of the key points: My husband and I own two apartments, each 50% / 50%. We will sign the gift contract for apartment No. 1 at the beginning of April and a few weeks...
Is there a chance of filing a lawsuit against the rejection ("gross negligence") of the amendment of an income tax estimate (without reservation for review) based on my rental documents submitted only 9 days after the deadline for objections? For exa...
Dear expert, My German GmbH had a participation in an Austrian GmbH & Co. KG (tax consolidation model). The Austrian GmbH & Co. KG has gone bankrupt. Is the loss of this participation tax deductible for the German GmbH? Best regards from Lengdorf ...
Good evening, I work as a freelancer and part-time lecturer at an adult education school. I am directly involved in the seminar fees and invoice based on these earnings after each seminar day. Unfortunately, one participant's course fee has not bee...
Assuming the limited partner of a limited partnership takes private withdrawals from the partnership throughout the year and deposits them into a private savings account (without spending them), while leaving the profits in the partnership. At the en...
The employer has provided me with a company car. This is treated as follows for billing purposes: The net leasing rate is deducted from the gross salary through a salary conversion. The company car is then subject to flat-rate taxation for trips bet...
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 ...
Good day, since last year I have been receiving a disability pension due to childcare, divorce, and self-employment, which amounts to approximately €800 per month. I currently receive €800 in alimony from my ex-husband (which will be reduced to aroun...
Hello, my mother owns approximately 1 hectare of land which is registered as agricultural land. There has been no cessation of business declared so far. Now, this land is supposed to be divided among three children. Half of the land has a market valu...
My husband and I have found ourselves in a precarious situation due to double taxation - our situation is as follows: My husband and I lived and worked in the UK for many years. A few years ago, my husband moved to Germany and our 2 daughters follow...
Hello, I am currently going through a divorce and separated from my wife in 2012. I own a single-family house, from which I moved out in July 2012. In 2016, I filed for divorce, which also involved a change in tax class to class 1 starting in Januar...
I have been living in Switzerland for 7 years and will be relocating back to Germany this year, where I will also work again. I have taken advantage of the opportunity to make voluntary payments into a pension account. In Switzerland, this is the 3rd...
Dear Sir or Madam, I intend to work as a freelance trainer, coach, and mediator starting from 01.02.2017 and have accordingly applied for this with the tax office. Here is my question: I own a private car with a first registration in 05/2015 and ...
