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Transition allowance

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 ...

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Establishing a GmbH?

Hello, I am an employee with a gross salary of 34500 € and I have three rented properties. I pay 630€ in interest for the loans on the properties and have 1470€ for repayment and cash flow. Now I would like to open a brokerage account (starting with ...

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Help for line 39 Attachment N-AUS 2014

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...

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GmbH - Pension Promise

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 ...

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Freelancer with residence outside the EU.

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...

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Short calculation of income tax on GbR profit.

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 ...

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Tax class and separate assessment

Choice of tax class in combination with separate assessment. Basic data: Married Tax classes: me 3, my wife 5 Income 2019: I earned 20,000 gross salary (January and February), plus 100,000 severance pay (gross). My wife earns 4,600 per month. Questi...

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Study abroad

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...

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Double household management abroad

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...

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DBA UK and instructed tax prepayments

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...

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60-day rule Switzerland

Good day, I have been employed in a Swiss company since February 2014 and I also have an apartment in Frankfurt, Germany. During the week, I reside in a rented room in Switzerland, and I often travel back to Frankfurt on weekends. I have now submitt...

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Income tax return in the year of departure

Dear Sir or Madam, Below are my questions regarding the income tax return as an employee with limited tax liability in the year of moving out of Germany. My Situation: Since March 2013, I (German citizen) have been employed by a company in Thuring...

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Determine income and sales tax.

Dear Sir or Madam, In March 2015, I started a home job via the internet with the job title "Web Search Evaluator". This is work that I carry out online for the company Appen Butler Hill. This company is based in America and I have been receiving my ...

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Salary waiver for the use of a company car

Dear Sir or Madam, Since last year, my employer has provided me with a company car for both business and personal use, in exchange for a deduction of 5000 € from my annual bonus (specified in the car usage agreement). In my monthly salary statement...

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Property rented in England

Dear Sir or Madam, My fiancée (an English citizen with a British passport) has been living and working in Germany for the past two years (receiving her salary from Germany) and also rents out a property in England. The expenses related to the rental...

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Commission

If I work for another company as a salary recipient and receive commission for my work from there, how do I have to pay taxes on it - at the end of the year with a tax return or income tax declaration, or do I have to register my own company for this...

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