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Sale after 10 years

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...

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The text translates to: Speculation tax

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...

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Freelancer with residence outside the EU.

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...

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Non-profit status and commercial operations

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...

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Raising donations for a school in Kenya.

Hello, I hope you can help me with the topic of donations. At the turn of the year, I came across a school in Kenya that is led by a pastor and his family. He teaches over 450 orphans, feeds hungry children in his region, supports them medically, b...

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club

Tax law association, Hello, I am the chairman of a sports club. Founded last year, tax-exempt status was granted right from the start. Despite multiple requests, our financial director has not been able to file the tax return. As a new club with a fi...

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Income tax refund after getting married abroad

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 ...

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Taxation of US scholarships in Germany

I moved to the USA last year. Prior to that, I was employed in Germany for 9 months and am therefore fully taxable in Germany. In the USA, I receive a Fellowship (US income code 16), which allows me to refer to Paragraph 20, paragraph 3 of the double...

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False self-employment

As a freelancer, I run a martial arts school. Now two long-time students want to take over training sessions, which of course should not be done for free. This involves amounts of approximately 600 euros per person per year. How should this be repor...

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Reverse charge invoice to Switzerland

Dear tax advisor, the following situation within the EU: I work freelance/self-employed for a company based in an EU country (example: Austria). The place of supply is in the country of the company, also in the EU country. First, I check the custome...

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Transfer of agricultural land

Hello, my mother owns approximately 1 hectare of land which is registered as agricultural land. There has been no cessation of business declared so far. Now, this land is supposed to be divided among three children. Half of the land has a market valu...

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Change in profit distribution in a GbR

We are a GbR with 3 shareholders. Currently, all shareholders are equally entitled to the profits of the company. We now want to adjust the profit distribution so that only 2 shareholders are entitled to profits. The background of the redistribution ...

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Bill services provided by family members

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...

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AG Austria Workplace Germany AG shares

Hello, I would like to enter into an employment relationship with an employer from Austria. The workplace is exclusively in Germany from my home office in Germany. In the contract, it is formulated as follows: The employer guarantees that the income...

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