Hello, I work for a consumer protection organization. During on-site consultations, I receive X€ in cash from customer as a co-payment (own contribution). This amount is tax exempt. Normally, I would book these X€ as a "pass-through item" and pass th...
Hello, I have another question regarding the VAT Third Country. Sale of electronic services to individuals worldwide. I know that the place of performance is the location of the recipient. I report the sales together with the EU sales in box 45 of t...
Hello, the situation is as follows: We generate global revenues in electronic services through an online platform. The payments (credit card payments) are made to external payment providers. These providers pay the money to our bank at irregular int...
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, 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...
Good evening, I co-own a real estate portfolio in Germany with my ex-wife as a GbR. Each of us owns 50%. The portfolio was not subject to separation of property. We are both registered in the land register. Rental income flows into a joint account, f...
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...
Dear Sir or Madam, In 2004 I purchased a house for a price of 400,000 euros. The house was divided into two residential units, a practice part on the upper floor and a residential part on the ground floor (the value for the upper apartment was estim...
Hello, I am using the Mini-One-Stop-Shop solution to sell eBooks in the EU. My question to you is whether and, if so, where I need to report the sales tax paid there in my income tax return. Thank you in advance for your response....
Hello I am self-employed and planning to have two apartments, one in Germany (currently) and one in Austria (Vienna additionally). Economically, my main center of life is expected to be in Austria in 2017 (70-80% of income). However, my personal ce...
I am an Italian and German citizen living in Germany. I receive a pension in Italy as a retired teacher, which is taxed in Italy. Now the German tax office at my German place of residence (main residence) also wants to tax this pension, claiming that...
Hello, In July, I will have my first child and would like to take 12 months of parental leave afterwards. My employer has calculated that I will be on maternity leave until August 31, 2016, and then on parental leave. According to my employment co...
Before starting my studies, I was registered as self-employed with the Chamber of Industry and Commerce (IHK) due to my work in an insurance office. I always filed a tax return, but my income was always only 200 euros, so no taxes were due. I dereg...
Initial situation: Until 30.09.2015 I am resident in DE and earn income from employment. I live in an apartment in my parents' house and have been paying local rent there (proven) for several years. From 01.10.2015 I will move to Zurich and be emplo...
Subject: Possible inheritance tax Please advise me: Is the "Solution Idea 2" in the "Details" a solution or not? What is your advice then? Details: Condition: 1. Marriage contract 1990: Separate property 2. Will: Berlin Will 3. House and land owner...
Hello, first some facts about my current situation: I am employed full-time and operate a sole proprietorship as a sideline business (of course with the consent of my employer), both are broadly speaking services in the IT industry. As the business ...
G lives in Germany and is the sole shareholder of "IT Solutions GmbH" in Germany and the sole shareholder of the Cypriot "Marketing Ltd.". The Marketing Ltd. has a referral agreement with a business consulting GmbH from Germany. For each mandate reco...
Dear Sir or Madam, In 2010, my parents built a house and rented it to my husband and me. Now we would like to buy it, but we would incur speculation tax as the current market value is approximately 350-400,000 euros. There are still 270,000 euros in...
Hello! I am a freelance business consultant and coach. I am Swiss and am considering spending more time in Switzerland in the future. I am thinking about making Switzerland my primary residence and then also paying taxes on my income in Switzerland. ...
Hello, My husband and I are currently considering whether changing tax classes in order to increase the parental allowance still makes sense. After the birth of our child (estimated date 31.12.2014), I will stay at home for one year. My income for ...
Dear Mr. Schnaars, Continuation of my last question regarding address/invoice: As mentioned, I have so far provided my residential address for business registration and used it as the business location, while using another representative address fo...
Dear Sir or Madam, An entrepreneur has registered his business (Online Marketing) at his primary residence, from where he operates the business in a home office. In addition, he has a so-called "virtual office", meaning a business address that serve...
Extinct Real Estate Partnership - new partner - transfer of 94.9% shares Father and son have a real estate partnership, father dies, shares pass to son (100%), the partnership is to be continued with a new partner (not a relative), but is it automat...
Hello, my employer has offered me a termination agreement with a severance payment. I have been on parental leave for several years (with 2 children) and had no parental benefits in the last year, so no income. The severance payment would be 5400€, n...
The situation is as follows: - Company is closing the location with the current headquarters - New headquarters will be an existing location - Employee is Co-CEO with a company car - Due to strong international activities and other locations abroad, ...
