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Private investment in a German LLC

Dear Sir or Madam, I run a sole proprietorship in Switzerland and pay myself income from this to my personal German bank account (as I also live in Germany). Furthermore, I founded a UG in Germany last year. In 2018, I transferred 65,000 euros to th...

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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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DBA UK and instructed tax prepayments

My husband and I have found ourselves in a precarious situation due to double taxation - our situation is as follows: My husband and I lived and worked in the UK for many years. A few years ago, my husband moved to Germany and our 2 daughters follow...

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Rental abroad

Good day, I recently acquired a share in a rented condominium in Switzerland. The apartment has multiple owners who collectively manage the property (community of owners). I am a resident and taxpayer in Germany. Now to my questions: Where do I ne...

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Shopping in the Swiss pension fund

I am a cross-border commuter, living in Germany and working in Switzerland. This year, I would like to "buy into" my Swiss pension fund by depositing 20,000 CHF into the mandatory part. Will this 20,000 CHF be completely deducted from my taxable inco...

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60-day rule Switzerland

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...

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Tax liability for foreign accounts

Assuming a German taxpayer brought securities (real shares, fixed-income securities, and accumulating money market instruments) across the border into a newly opened account in Switzerland in 2004 and had them redeemed/sold from there. It is clear th...

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Credit Swiss withholding tax

Hello, my question is regarding the crediting of Swiss withholding tax. I live and work (not self-employed) in Germany. My husband works (not self-employed) and lives in Switzerland, not a cross-border commuter. Withholding tax is deducted from his...

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Invoice from Switzerland for commission

As a Berlin entrepreneur (Hotel), I have received an invoice for commission from Expedia Switzerland, tax-free. It is noted on the invoice: "Exempt from Swiss value added tax according to Article 8 Paragraph 1 VATL". I therefore have to pay the Swiss...

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Programming in Switzerland

I, an Austrian citizen, have my residence and place of business in Austria. For a project (IT services and programming), I will be working in Switzerland for the client (Swiss company) for several months (more than 3). The work is a highly qualified ...

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Income tax return still pending from Dubai

Hello, I am currently working and living in Dubai (since 1.7.2014) with an employment contract from the local company of the company. Before my stay in Dubai, I lived in Switzerland for over 2 years. I plan to return to Germany in 2015. How does my...

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Top-up card withdrawal from Switzerland

Hello, I am an entrepreneur based in Germany. My customers can pay online with so-called Paysafecards. From CashRun AG (in Switzerland), I receive my monthly payout (in the following month) of the sum of redeemed value cards minus 15% fees. Now my q...

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60-Day Rule Switzerland - Germany - Questions

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 ...

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