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 ...
We are employees and bought a house in mid-2019 and paid accordingly. The previous owners contractually reserved a one-year right of residence against payment of rent. From mid-2019 to mid-2020, we received rent payments, after which the previous own...
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...
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 ...
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...
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, ...
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, 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...
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 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...
I own a rented condominium (2 rooms, 80 sqm), whose lease has now been terminated. So far, the apartment has only resulted in a small surplus for tax purposes, because for social reasons (elderly, befriended lady) I had set a low rent and have not in...
§ 23 EStG Counting property/3 object limit Within the last 5 years, I acquired an undeveloped piece of land. A neighbor approached me with a request to be able to acquire a narrow strip of land parallel to his property. I agreed to this. Shortly af...
We are planning to purchase a second property (B) - the notarization is planned. The property is currently rented out and the draft of the purchase contract mentions it as a capital investment with an undisrupted lease agreement. The handover of prop...
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...
Dear Madam, Dear Sir, I have a question regarding the speculation period for a self-occupied existing property (condominium). Facts I purchased a condominium on 02.12.2009 (date of notarial deed). The entry in the land register was made on 19.02.20...
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...
Hello, I am currently employed and have a home office in our own house (approximately 17 sqm out of 145 sqm living space). The home office has already been recognized by the tax office. I have read that the tax office calculates a value increase when...
Hello, I am a full-time employed editor, not self-employed. I am also registered as a freelancer with the tax office and work as a voice actor/actress. Up until 2015, my tax return was handled by a tax advisor, at which time my side business was reg...
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...
Dear Sir or Madam, I have the following question: I am divorced and jointly own 11 condominiums in Germany with my former wife, which we rent out as an investment. We have a joint bank account through which all income and expenses related to the apa...
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 ...
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...
As a self-employed person, I have two types of businesses: 1. a trade (VT) and 2. a freelancer (A1). In both cases, I am subject to sales tax. As far as I know, mutual invoices (from VT to A1 and vice versa) should be exempt from sales tax. With whic...
Hello, I am a ticket reseller. My business is still just below 17,500€ this year, but I will exceed this amount next year and will have to pay the 7% sales tax. My question is how I should prove the purchase of my tickets, as this seems impossible fo...
