I am currently liquidating a limited liability company (UG). It is a straightforward case, as it has never been economically active. The blocking period expired on December 3, 2019. The deletion is planned for next week. The company has remaining as...
I am a freelancer with 2 leasing cars. 1. I use the small car 100% for business purposes with logbook entries for each customer trip. 2. I use the larger car (Tiguan) for both business and personal use. However, the business use is only between 10%-...
Question regarding rental and leasing: For years, I have rented out a granny flat in my owner-occupied house. In my income tax return for 2016, I declared rental income of EU 408,-- cold rent and a lump sum for utilities of EU 92,-- as income, as I h...
Dear Sir or Madam, I am running a business in the IT sector and have recently built a residential and commercial building. This house is fully networked (KNX system) and is also intended to be used as a demo house for my business. The house is 160 s...
Dear Sir or Madam, I would like to start my own business offering cosmetic services, in my own home. Initially, it will be part-time as I am currently covered by my husband's family insurance and expect to generate a monthly revenue of €1000 at the ...
Hello, I have registered a side business (Germany) which I would like to test for a limited time in the field of event organization (small business regulation). I have already received orders and now the following question arises: For an event in Au...
Dear Sir or Madam, I will be working in Switzerland starting from 01.01.2015. My employer is located over 150km from my German place of residence. Since I will be commuting partially and staying in Switzerland partially, I would like to make use of ...
Hello, I have a question regarding the reclassification of the home office into personal assets: The situation is as follows: In 2009, a house was purchased in which a freelancer set up a home office. Now, the home office is to be converted into a ...
Dear Sir or Madam, I acquired a condominium in a 6-unit apartment building for rent on 01.02.2010. In my income tax return for 2010, all acquisition and production costs, including the comprehensive renovation, were summarized and a base of 46,314 e...
Dear Madam, dear Sir, Regarding the situation outlined below, I kindly request answers to my questions: - A and B (married couple) have given C (A's cousin) several interest-bearing loans - C has failed to make any interest payments for many years ...
I own shares in a US-based conglomerate, Itt Corporation. It spun off two new companies, Xylem and Exelis. The shares of the new companies were allocated to me at no cost. Now my bank has deducted capital gains tax from me in the form of in-kind divi...
Our son wants to buy a warehouse that adjoins our property (purchase price: 35,000 EUR - financed by a loan). For this amount, we will register a mortgage on our property as security for the bank. We then plan to rent this warehouse from our son for...
I am an architect (one-man-show, no employees) and have been doing my relatively straightforward tax return myself for many years, but I am not sure how to proceed in this situation. Last year, my company car was stolen and never recovered. However, ...
Dear expert, Below is the situation to be assessed and the question: Factual background: The wife (EF) is currently the sole owner of a property with a house. EF and her husband (EM) want to jointly renovate and expand the house as a family home. ...
I was offered a five-figure euro amount for the rights to one of my domains in the middle or upper range. As a self-employed small business owner in the field of internet marketing and handicrafts, a one-time payment like this would not have a very p...
Dear experts, I am planning to buy a used single-family house for myself and my family. The seller, who currently still lives in the property, will continue to occupy the house for another three-quarters of a year. In addition to the option of trans...
Hello Mr./Mrs. Tax Advisor, After the upcoming (mutually agreed upon according to the social plan) termination, I will receive a larger severance payment (~250,000). What areas/questions, in addition to the five-fifths rule and the timing of the pa...
Persons A, B, and C are (changing) partners of a GbR. B and C are related in a straight line (mother and son). A is not related to either B or C. In 2006, A and B acquired a property through the highest bid at a forced auction as a GbR, with A holdi...
Dear Sir or Madam, I have the following question: From 2003 to July 2008, I was employed in Angola and, according to a decision from the Bonn tax office, I was not fully liable for tax in Germany. Therefore, I did not file a tax return. Since July 20...
