I have invested in a film fund that will be dissolved in 12/2019. The distribution due there is considered income from commercial business. Since I already sold a wind power fund 4 years ago, in which I claimed § 16 para. 4 EStG, I now personally hav...
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 ...
My husband and I have owned several rented multi-family houses for more than 10 years. One was sold in December 2018, another one will be in May 2019. Question: Can we sell a total of three properties each with a 50% co-ownership stake within 5 years...
We are a retired couple. I, the husband, receive income from various pensions, while my wife currently has no income of her own. Due to tax advantages, we both have our residence in Portugal and no residence or habitual abode in Germany. My wife want...
Hello, I have a question regarding the tax treatment after a wedding abroad. My girlfriend and I are getting married in Miami this December. All requirements have been met and a formal certification in Germany is planned. However, the certification ...
Hello, I am currently going through a divorce and separated from my wife in 2012. I own a single-family house, from which I moved out in July 2012. In 2016, I filed for divorce, which also involved a change in tax class to class 1 starting in Januar...
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...
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...
Hello, I (German citizen) emigrated to the USA in mid-2015, no longer have a residence in Germany, and got married in the USA (to a US citizen). I continue to receive a monthly payment from my former German employer due to a non-compete clause. I d...
My wife, who is from abroad, had no income in 2014, except for the minimum amount of parental leave for about 2 months. The marriage took place within this tax year. We are filing our taxes jointly. Can I declare the costs for rent, food, clothing, a...
Dear Sir or Madam, I work as a self-employed project manager. I have an external home office with an adjoining room of approximately 40 square meters. My wife provides cleaning services for me there, among other tasks. How can I include this service...
Financing is on both spouses. The husband is the sole owner in the land register. Bills for the construction of the house are mostly in both spouses' names, with some only in the husband's name. First question: Can only the husband act as the landlo...
My wife and I are going to buy a condominium. Originally, we wanted to grant her parents a lifelong right of residence in this apartment in the land register without any compensation. However, we have now found out that this would incur gift tax. Bas...
My wife intends to buy a condominium together with our son. In the land register, 50% should be registered in my wife's name and 50% in my son's name. My son will then use this apartment. We would like to deduct at least 50% of the corresponding acqu...
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...
I have rented a property in a commercial area (Aldi, Takko, Rossmann, Stadtbäckerei, K&K Schuhe) to my wife. The rent is 1.20 euros higher than the rent of the other tenants. This has been criticized by the tax office and not recognized. Are there an...
I am married with a son (9 years old). My wife and son have their primary residence in Austria, my primary residence is in Germany, and my secondary residence is with my wife. I earn my income in Germany and am the sole provider. In my understanding,...
Hello, a question regarding tax allowances for limited tax residents (living abroad without a residence in Germany): What exactly can I claim for tax purposes? Child allowance: how much per child? Work-related expenses: What exactly can I claim here...
Dear expert team, I need advice for the following situation. Currently, I am living in a terraced house with my partner. We are not married and do not plan to be. The house is valued at approximately 260,000 euros, with a mortgage of 140,000 euro...
I would like to commercially rent out a building (built around 1900) to my wife, which has an acquisition value (agreed with the tax office over the phone) of 52,500 EUR (excluding land). We are jointly assessed for tax. My wife runs a small business...
Dear Sir or Madam, My brother and I have inherited a small, debt-free real estate package from our grandmother. Our question is as follows: We each have approximately 500,000 EUR in loans on our own homes. These loans are due in the summer of 2015 a...
Good day, I got married in September 2012, my husband has tax debts from about 10 years ago. I am the only one earning taxable income (both as an employee and self-employed), and I received income tax prepayment notices until 2013 (before the marriag...
Case The husband: sole proprietor Purchased an Audi A6 Avant quattro, which was included in the business assets in December 2012, the tax office has already accepted the 1% rule and the corresponding depreciation. In the business assets there is als...
Good day! Next year in March, my family and I (we are all German citizens) are moving to Qatar for 5 years. I have a local contract in Qatar (not a secondment contract) starting from 01.03.2014. My wife is currently on parental leave (and it will be...
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...
