Dear Sir or Madam, I work as a freelance translator, and since last year I am no longer eligible for the small business regulation, which means I have to declare sales tax. I have already sent quarterly sales tax pre-registration to the tax office f...
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, 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...
In a first step, I am concerned with the question of whether the judgment of October 24, 2017 (file no.: VIII R 13/15) BFH is applicable to the insolvency-related quasi-total loss of ISIN AT0000A0U9J2 - WKN A1MLSS - Scholz Holding, Inh-Schv.V.2012(20...
Hello, I have a German business and work with a client in Canada as a software developer. Now I am writing him an invoice (in USD) and I am wondering how it must differ from the invoices to my German clients? - What additional information do I have...
Hello, I am currently living abroad with my partner. In a few months, we will be moving to Germany and living together in a shared household. We have a child together who also lives in the household. We are not married. My partner does not work, she...
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...
Hello, I registered my business as an online retailer (sole proprietorship) on 01.04.2018. I mainly sell textile items over the internet. For tax purposes, I have opted for the small business regulation and do not charge sales tax, nor can I deduct ...
I need the legal text stating that in further training, not only the travel costs of 30 cents per kilometer driven can be deducted, but also additional travel expenses such as parking fees.
I am a freelancer, and I have purchased a 3-year-old used car with value-added tax, which I would like to include in my business assets. Estimated usage: 50-70% for business purposes. 1. Do I need to inform the tax office about the usage as an assig...
Invoice received from private individual. Good day. I am a small business owner (under the small business regulation) and have paid an invoice from a private individual. The invoice amounts to 7190€ (paid in cash, receipt available). Even though the...
Hello! My questions: 1. I am a small business owner and have customers in Switzerland and Austria. I have been told that I need a VAT ID for this. I also sometimes employ colleagues from the EU. Do I need a VAT ID for that as well? 2. Do I need a tra...
Dear Sir or Madam, Below are my questions regarding the income tax return as an employee with limited tax liability in the year of moving out of Germany. My Situation: Since March 2013, I (German citizen) have been employed by a company in Thuring...
Dear Sir or Madam, I would like to request information regarding the following matter: My husband and I own a property/house jointly. My husband is a sole proprietor and operates a hotel business. We use 25% of the living space for private use, while...
Tax-wise feasible? Parents own a single-family house in City A, which is to become a second residence as the father works here. The main residence will be City B in a granny flat within the daughter's house, rented out to the parents at 72% of the l...
Dear Sir or Madam, the following situation: Income tax assessment for 2010 (dated 25.11.2011) by Tax Office A: Taxable income: 35,000 euros Assessment for 2011 on the separate determination of tax bases by Tax Office A (dated 17.10.2013): Income f...
For the purpose of resale, we purchased 50 smartphones from a supplier totaling €33,473.5. After paying the amount of €33,473.5 into the bank account of the "domestic" supplier, the goods were delivered promptly. On the corresponding invoice, the s...
Hello, first some facts about my current situation: I am employed full-time and operate a sole proprietorship as a sideline business (of course with the consent of my employer), both are broadly speaking services in the IT industry. As the business ...
Background: I am German, residing in Zurich/Switzerland with a settlement permit C. As part of an inheritance, I am considering taking over one of three apartments (in Baden-Württemberg) from the other members of the inheritance community (at a net ...
Good day, we have converted 2 holiday apartments in our house, which were subsequently rented out with value-added tax. We claimed input tax for the costs of the interior conversion. These apartments are now rented out as part of long-term lease agr...
Dear Sir or Madam, I have registered a business with a VAT ID and do not fall under the small business regulation, so I am subject to VAT. I regularly receive programming and design services for my website from abroad in the EU. I have so far applie...
I would like to commercially rent out a building (built around 1900) to my wife, which has an acquisition value (agreed with the tax office over the phone) of 52,500 EUR (excluding land). We are jointly assessed for tax. My wife runs a small business...
Dear Sir or Madam, My question relates to invoicing to a third country (in this case: USA). I have received an order from a company based in the USA and now want to issue an invoice. This is done as part of self-employment (not a business) under the...
Case The husband: sole proprietor Purchased an Audi A6 Avant quattro, which was included in the business assets in December 2012, the tax office has already accepted the 1% rule and the corresponding depreciation. In the business assets there is als...
If a tenant pays the operating costs directly to the suppliers/institutions on behalf of the landlord, can the landlord then claim these as deductible expenses in the Annex V?
