03.05.2022 | answered by Bernd Thomas
Hello Mr. Thomas,
since 1.2.2019 I have been receiving a company pension of EUR 213.18. (Total for 2019: EUR 2,346.00)
Additionally, from Feb 2019 to July 2019, I received a transitional allowance TA of 6 times EUR 2,097.38.
In my 2019 tax return, I ...
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07.02.2022 | answered by Bernd Thomas
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...
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03.02.2022 | answered by Knut Christiansen
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...
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23.01.2022 | answered by Knut Christiansen
We are employees and bought a house in mid-2019 and paid accordingly. The previous owners contractually reserved a one-year right of residence against payment of rent. From mid-2019 to mid-2020, we received rent payments, after which the previous own...
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06.01.2022 | answered by Knut Christiansen
Hello,
I am a small business owner (in the field of cosmetics) and would like to also work as a professional guardian. The profession of a professional guardian is a freelance activity and is NOT subject to VAT.
With the income from being a profess...
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19.08.2021 | answered by Bernd Thomas
Good day,
in addition to my main job as an employee, I have been working as a freelance voice actor since 2012. (I always take advantage of the small business regulation). Since I have mostly incurred losses, a few years ago, the tax office suspected...
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05.10.2020 | answered by Knut Christiansen
Hello,
does the Corona emergency aid (Berlin) count towards the gross turnover limit of 22,000 EUR for small businesses, or can I receive 22,000 EUR + emergency aid? In which line of the income tax return do I have to enter the emergency aid?
Thank...
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13.02.2020 | answered by Knut Christiansen
Hello,
Scenario:
Person A is employed in an IT company. This company offers a commission for referring an IT professional (Person B). The commission (to Person A) is paid after Person B passes the probation period. The payment to Person A is taxed, ...
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28.01.2020 | answered by Bernd Thomas
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...
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09.01.2020 | answered by Bernd Thomas
Hello,
I need some general information about a single line in Annex N-AUS 2014.
I am familiar with and understand all the other lines. DBA is confirmed here, my EU gross income is tax-free in Germany. Only the progression clause is taken into accou...
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03.01.2020 | answered by Knut Christiansen
Good day,
I intend to carry out a construction project myself as a property developer.
For this purpose, a plot of land with an old building (settlement house) is to be purchased. The house is to be demolished and the plot of land is to be develope...
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20.12.2019 | answered by Bernd Thomas
Dear Sir or Madam,
I am registered as a freelance consultant, but have been unable to work due to illness since 08/2018. Until 07/2018, I had revenues, but afterwards only incurred costs (including a home office in my condominium). Nevertheless, in ...
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19.12.2019 | answered by Knut Christiansen
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...
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06.09.2019 | answered by Knut Christiansen
Hello, I am in tax class 3 and my wife (civil servant) is in tax class 5. Our annual gross income is distributed approximately 70% (me)/30% (my wife). We are planning to have a second child and would like to increase my wife's later parental leave be...
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28.08.2019 | answered by Knut Christiansen
Hello,
I am a small business owner in the cosmetics industry and have the following question: I sublet my studio to a colleague and would like to know if these rental income count towards the business income (with a limit of 17,500.00 EUR).
That is: ...
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21.08.2019 | answered by Knut Christiansen
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...
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31.07.2019 | answered by Knut Christiansen
I am a freelancer and have 2 leased cars in my business assets. Apart from the leasing costs of the 2 cars, I have no significantly high expenses in my previously prepared income statement or in the monthly sales tax returns for last year.
1. Car
A ...
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01.07.2019 | answered by Bernd Thomas
Good day,
How to deduct self-financed training costs for adult child from taxes?
Our adult child obtained the Fachholschulreife in August 2018 through the gymnasial leaving certificate after Class 11 and an immediately following "one-year guided in...
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19.06.2019 | answered by Knut Christiansen
The situation is as follows: With the birth of our second child in May 2014, my wife's entitlement to benefits increased from 50% to 70% (under the official regulations of Rhineland-Palatinate). Accordingly, the private health insurance premium would...
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31.05.2019 | answered by Bernd Thomas
Dear Sir or Madam,
I have some questions regarding entries in the Separate & Unified Tax Assessment.
The situation is as follows: GbR with 2 partners (self-employment, no trade)
One partner has made in-kind contributions (office equipment) and cap...
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22.05.2019 | answered by Knut Christiansen
Dear Sir or Madam,
I have the following question: I am divorced and jointly own 11 condominiums in Germany with my former wife, which we rent out as an investment. We have a joint bank account through which all income and expenses related to the apa...
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27.03.2019 | answered by Knut Christiansen
Choice of tax class in combination with separate assessment. Basic data: Married
Tax classes: me 3, my wife 5
Income 2019: I earned 20,000 gross salary (January and February), plus 100,000 severance pay (gross). My wife earns 4,600 per month.
Questi...
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19.02.2019 | answered by Knut Christiansen
Dear Sir or Madam,
My husband wants to gift me his share of our shared apartment (his 50%).
In return, I would take over the remaining debt of the joint loan associated with the apartment.
There would be no gift tax incurred for the gift, as it fall...
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03.02.2019 | answered by Bernd Thomas
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...
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16.01.2019 | answered by Bernd Thomas
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...
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