Good day, I am planning to establish a new company (GmbH) at the beginning of next year. Currently, I am still unsure about the correct business purpose. Below, I describe the purpose of the company and hope you can answer the open questions based on...
Hello Mr. Thomas, in which line of the sales tax return must the calculated sales tax for the merchandise inventories that are transferred to private assets be entered? Warm regards, Manfred Ulrich
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, I am an employee with a gross salary of 34500 € and I have three rented properties. I pay 630€ in interest for the loans on the properties and have 1470€ for repayment and cash flow. Now I would like to open a brokerage account (starting with ...
Good day! Currently, I am planning to move to Singapore for approximately 1-2 years with the intention of returning. At the moment, there are loss offsetting pots from stock market transactions, primarily in the "Other" pot (not in the "Stock" pot)....
Unfortunately, I lost money in stock investments to a financial institution in Japan. The scammers disappeared with the money after a while. A report was made to the German public prosecutor's office but it was dismissed. Thank you in advance for yo...
Good day, For several years now, I have been living and working in Zurich (B-permit / lump-sum taxation, employed on a fixed-term contract, gross salary 87,500 CHF). I have not deregistered my residence with my parents in Germany (I came to Switzerl...
Value added tax liability for garage & storage room rental My wife and I each have rental income from garages and hobby rooms/storage rooms. The rooms are not rented out to people who have residential lease agreements at the same time, so they are g...
Is there a difference in the amount of interest income tax to be paid for foreign residents living in Japan between securities held in Japan and those held in Germany?
Initial situation 2016 (simplified): Civil servant A14, salary 65,000 €, additional income from side business 3,000 € = non-self. income 62,000 €. Additional income from business operation (sole proprietorship trade as a side job). In 2016 loss -85,0...
For several years, I have had a capital investment in the form of a "gold account" at Sparkasse Pforzheim-Calw. The account is kept in grams, a purchase order at the daily rate results in a "deposit" on this account in grams, a sale order results in...
Hello, I live in an apartment of around 50 m2. I use it as a residence, but I also work there. NOW the apartment above mine is becoming available and I could move there. So I would like to have two apartments. One downstairs that I would essentially ...
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...
The situation is as follows: I run a GbR (partnership) together with my brother. I earn about 60,000 euros per year. My brother owns a 2% stake in the company. After all deductions, this results in a net income of about 40,000 euros for me. I have...
I would like to privately purchase a single-family house with a small granny flat. As I run a small business (legal form UG), the granny flat, as well as a garage and two additional basement rooms in the house, should be rented out to the company. Th...
Hello, My question pertains to the tax implications for me after moving to 1) China (double taxation agreement) or 2) Hong Kong (low-tax jurisdiction), with deregistration in Germany. Essentially, I am interested in how profits from stock investment...
I am returning to Germany after living abroad in 2014. My residence is registered abroad, and there is no Double Taxation Agreement (DBA). My capital income consists of dividends and interest from German stocks, foreign stock funds, European bond fu...
My mother and I bought a house a few years ago, in which my mother owns 2/3 and I own 1/3. The house consists of 3 floors with approximately equal living spaces. One floor is inhabited by my mother, one floor by myself, and one floor is rented out by...
I still have a carryforward loss of 14,616 from 2008 that has not yet been offset. Now in 2012, I have realized capital gains: 11,748 euros from the Maxblue account (options and certificates) 11,142 euros from IG Markets (CFDs on the DAX) and thoug...
Hello, the following situation: We are a company required to prepare financial statements and import electronic items from China. We are the importer and therefore also the manufacturer of the product. For some of these items, we need a special cer...
We have 3 children aged 11, 13, and 15. Each of them has their own investment account (2 of them are held in Germany, one for the youngest child is held in Luxembourg) as well as a savings account with a German building society. The grandparents ha...
I work freelance in Germany for a non-listed company in Denmark. In March 2009, I received options to purchase xxx shares of the company at a price of xxx DKK. Later that same year, the company relocated to the USA, with the Danish company becoming a...
Hello, I have a carryforward loss of several thousand euros from "income from private sales transactions according to § 23 EStG in the version applicable until December 31, 2008". My tax office points out that these losses can be offset against cap...
FACTS: I recently founded an UG (limited liability company) with a share capital of 1 Euro. I have now learned that, according to a decision of the Federal Court of Justice, it is possible to increase the company's capital to the required 25,000 Euro...
