My wife and I live in Portugal and are also tax residents here. Personally, I own a number of rental properties in Germany, with the rental income we use to support ourselves. All my properties are located in Germany and are managed exclusively by ...
Dear Sir or Madam, My question concerns the *extended* limited tax liability in the context of the existing Double Taxation Agreement between Germany (DE) and Singapore (SGP). - Singapore is a low-tax country (6.63% tax on income of 77,000 EUR) - I...
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...
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...
Dear Sir or Madam, I have a question regarding the value added tax return. I work as a freelance translator and was a small business owner until 2018. Since 2019, I have been submitting quarterly VAT returns, and the VAT is also debited quarterly b...
I obtained my Bachelor of Physiotherapy with my first degree (31.08.2009 - 04.01.2013, Saxion University of Applied Sciences Enschede / Netherlands) and subsequently completed my Master of Public Health (01.04.2014 - 22.07.2016, Leuphana University L...
How can I transfer the GmbH of a straw man to myself at the cheapest cost? Background: The GmbH has a relatively high value. The proceeds from the sale would be quite painful. My current recommendation is: Get married to a man and then receive it as ...
My wife is a housewife and I am an employee. Annual income around 100k EUR. We have a female dog that my wife wants to breed for the first time in summer 2020. Then once a year. We can sell the puppies for around 2,000 EUR each. Possibly adding a sec...
Good morning, My question relates to a legal text which I unfortunately can no longer find and due to a reset of my system, I no longer have access to my documents. It concerns the intended obligation to prepare financial statements, which the tax ...
Hello, this year I bought a plot of land with my girlfriend, each owning 1/2. Purchase price 140,000€ / 70,000€ my share Due to various financial solutions, my girlfriend's parents "advanced" the money. So my girlfriend received 180,000€ as an ant...
For various reasons, we had to sell our rented (and therefore not self-occupied) single-family house in August 2019. This property was acquired in March 2010, so capital gains tax is due and we will have to pay it in 2020 along with our 2019 income t...
When does the period for the 10-year capital gains tax on real estate start? From approval or divorce settlement agreement / marriage contract? Or only from notarization or entry in the land registry?
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...
Hello, To reduce the risk of individual capital investment, 2 friends and I would like to invest together. The price of the respective investment product would therefore be divided equally among 3 people. What are the options to implement this legall...
Hello, I buy used audio equipment and resell it on eBay using the margin scheme according to section 25a of the German VAT Act. Sometimes I also sell only parts from these devices. I often sell abroad, within the EU and to the rest of the world. My ...
Question regarding limited tax liability: Residence in an EU country, registered business in Germany. My taxable income in Germany was €13,495 in 2018. The tax office increased this amount by the German basic tax allowance of €9,000. Is this permissi...
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...
Hello, I am currently employed and have a home office in our own house (approximately 17 sqm out of 145 sqm living space). The home office has already been recognized by the tax office. I have read that the tax office calculates a value increase when...
Hello...my question would be whether a severance payment always has to be taxed by the employer or if I can also have it paid out gross, in order to then declare the amount myself in the tax return for the year of payment, along with other income, wh...
Dear Sir or Madam, I have acquired a second residence (near my workplace) for my work, for almost 3 years now. Since I use a company car (also for private use), I am currently subject to the 1% flat-rate taxation, as well as the 0.03% for the commut...
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...
Dear Mr. Tax Advisor, I come from Italy and have been living in Germany for over 10 years. Here in Germany, I completed my studies and started my own business about 8 years ago. Since January 2012, I have been the owner of a condominium in Berlin, w...
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...
Dear Mr. Tax Advisor, since March 2012 I have been the owner of a condominium in Berlin. I have had my registration there and have actually been living there. However, as I am often away on business, I occasionally rented out my apartment through Ai...
I am Dutch, 66 years old, and have been registered as a commercial real estate dealer with the tax office in Korbach for more than 10 years. I buy, renovate, and sell old houses from foreclosure auctions as a hobby, but my earnings have been very lim...
