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 ...
Hello, I am currently working on the tax return of an asset-managing GbR. We only have income from capital gains, from a foreign bank. As far as I know, to declare the tax for the GbR, only a separate and uniform determination declaration is require...
Good day, I am planning to establish a new company (GmbH) at the beginning of next year. Currently, I am still unsure about the correct business purpose. Below, I describe the purpose of the company and hope you can answer the open questions based on...
Dear Sir or Madam, I am facing the following difficulties when preparing the sales tax pre-registration for Q2/2020: a) I have sold a good to an Irish company and physically shipped it as well. I did not show any sales tax on the invoice, as the bu...
Hello Mr. Thomas, in which line of the sales tax return must the calculated sales tax for the merchandise inventories that are transferred to private assets be entered? Warm regards, Manfred Ulrich
Dear Sir or Madam, I have a question regarding the value added tax return. I work as a freelance translator and was a small business owner until 2018. Since 2019, I have been submitting quarterly VAT returns, and the VAT is also debited quarterly b...
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 ...
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 ...
Dear Sir or Madam, I work as a freelance translator, and since last year I am no longer eligible for the small business regulation, which means I have to declare sales tax. I have already sent quarterly sales tax pre-registration to the tax office f...
How can I transfer the GmbH of a straw man to myself at the cheapest cost? Background: The GmbH has a relatively high value. The proceeds from the sale would be quite painful. My current recommendation is: Get married to a man and then receive it as ...
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, ...
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...
Dear Sir or Madam, I am facing the following difficulties in preparing the VAT return for 2019: a) I sold a product to an Irish company and physically shipped it. I did not show any VAT on the invoice as the buyer had a valid Irish VAT number. In w...
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 ...
Dear Sir or Madam, my limited liability company (UG) is working for a company from the USA (INC). The US company also has a presence in Germany, but the contract was signed with the company in the USA through which billing is also done. The activit...
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...
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 ...
Hello, In 2016, after the termination of my unit-linked pension insurance, the accumulated fund shares were transferred to my private securities account. The pension insurance was taken out before 1.1.2005, with a minimum term of 12 years, a minimum ...
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...
When does the period for the 10-year capital gains tax on real estate start? From approval or divorce settlement agreement / marriage contract? Or only from notarization or entry in the land registry?
Hello, I have an urgent question regarding the speculation tax. My father, who passed away in 2018, jointly purchased an apartment with my mother in 2004 for 240,000€, which was rented out to my grandmother. In their divorce in 2010, my father acqu...
Dear Sir or Madam, I am currently in training and earn 1300 euros gross (tax class 1). In addition, I have a 450 euro job that brings me exactly 450 euros additional income every month. Now I would like to take on another part-time job. To my knowled...
My annual gross income is 94 thousand euros (previously tax class 3). My wife's annual gross income is 27 thousand euros (previously tax class 5). Due to a cancer diagnosis, I will no longer be able to work full-time in the future. I plan to work...
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...
