Dear Sir or Madam, In 2012, I purchased several condominiums in Germany that I now want to sell. In total, there are nine apartments. Normally, by selling nine apartments, corresponding counting objects would be generated, which could classify me as...
My ex-partner and I have acquired several condominiums together and rent them out as a GbR (civil law partnership). Due to our separation, we now want to divide the apartments. Currently, each of us holds 50% of the GbR and also of the apartments acc...
A KG is being liquidated. There is a limited partner and a general partner involved in the KG. Both have made equal contributions. Due to compensation for services, withdrawals, profits and losses, the capital accounts as of 31.12.2019 are, for examp...
I have to prepare a liquidation opening balance sheet for a limited partnership as of January 1, 2020. The closing balance sheet as of December 31, 2019 is ready. Do I have to take over the remaining fixed assets with the tax value as of December 31,...
Hello, I have been working as a sole trader (with small business regulation) in trade, specifically online trade, for several years. Now I am in the process of founding a UG and of course I want to bring my goods into the company. I will then deregi...
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...
Hello, this year I bought a plot of land with my girlfriend, each owning 1/2. Purchase price 140,000€ / 70,000€ my share Due to various financial solutions, my girlfriend's parents "advanced" the money. So my girlfriend received 180,000€ as an ant...
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...
Hello, I buy used audio equipment and resell it on eBay using the margin scheme according to section 25a of the German VAT Act. Sometimes I also sell only parts from these devices. I often sell abroad, within the EU and to the rest of the world. My ...
§ 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...
As heirs (2 persons), we each own 50% of 5 apartments and one office. Initially, one apartment (50%) is now being transferred/sold from the first heir to the second heir as part of the estate settlement. Capital gains tax is not applicable, as the o...
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...
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...
I purchased a house with my then partner in February 2017. We are both listed as 50% owners in the land register and have evenly split all costs (including loan agreements). Now that we have separated, we would like to sell the house. The following q...
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...
Dear tax expert, I am planning to purchase a building complex in the near future, consisting of several single and multi-family houses. Since the property is very large and I believe I can achieve a high selling price by selling the detached houses ...
Dear Sir or Madam, My husband wants to gift me his share of our shared apartment (his 50%). In return, I would take over the remaining debt of the joint loan associated with the apartment. There would be no gift tax incurred for the gift, as it fall...
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...
I have a question regarding our non-profit organization and a future economic business operation. Background: Non-profit registered association since 2002. Tax number available. The association wants to start an economic business operation to financ...
Dear Mr. Tax Advisor, since March 2012 I have been the owner of a condominium in Berlin. I have had my registration there and have actually been living there. However, as I am often away on business, I occasionally rented out my apartment through Ai...
Hello, I live in Germany and am selling a property in Austria that I inherited from my late mother in 2015. According to the tax authorities, no inheritance tax is due in Germany because I did not live in Germany at the time of my mother's death. N...
Dear Sir or Madam, My wife has been self-employed since 2010 (sole proprietorship). The complete accounting (SKR 04, EÜR) has been carried out by myself (private individual) since then. Our vehicle is part of the business assets and is depreciated ...
Hello, I have received a letter from the tax office accusing me of engaging in commercial activity. Small parts of my girlfriend's car were sold, and now I am being asked to file a tax return. I receive welfare benefits. How should I behave towards t...
Tax legally appropriate wording for the notarial contract for the division of the purchase price of a house into movable objects, land, and building with regard to tax recognition for the maximization of depreciation allowances (BFH reference number:...
Hello, My name is Matthias. I have been running a business as a sole proprietor for several years. Now I have founded a second business with a partner as a general partnership (OHG). Can I now buy and sell goods back and forth? Is it allowed to sell ...
