Dear Sir or Madam, I am currently employed at a GmbH based in Munich. Starting from 01.05.2020, I have signed a new employment contract with the holding company of this GmbH (in Nuremberg). I will also be provided with a company car (1% + 0.03% rule...
Hello everyone, my question is that I am an electrician and my company is based in Odhental near Cologne. It is about the shift work activity. The TÜV doesn't know that we have a warehouse or an office where I only take my break. I work on the TÜV Rh...
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 ...
Good day, I am employed subject to social insurance contributions by an external company and work there in the office until 11:00 in the morning. At the same time, I am the sole managing director/shareholder of my own limited liability company (UG) w...
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...
I will be working for an insurance company in the employed field service starting from 01.02.2019. Currently, "my" car is registered and insured under my mother's name in order to save money on insurance. I will have a lot of travel expenses for cust...
1: Attachment V) I acquired a condominium in 2017 (title registration in the land register on 18.11.2017), which was in forced administration but was purchased by me freely. Now I have received a calculation from the forced administrator: + Prepaymen...
I am self-employed and booked a further training seminar in 2017 (flight, hotel, and seminar) and paid everything in advance, but the seminar did not take place until 2018. I keep a cash basis accounting record. Should I book the expenses in 2017 whe...
Dear tax consultant, At the middle of June (on the 15th), we will be moving to a new office building. I have an annual public transportation pass that is also valid for the journey to the new office building, so I do not need an additional pass for ...
Dear Sir or Madam, I am asking you the following question on behalf of a Polish acquaintance (residing in Frankfurt am Main). The acquaintance from Poland is working as a self-employed individual in Germany. She has a permanent residence here and h...
The employer has provided me with a company car. This is treated as follows for billing purposes: The net leasing rate is deducted from the gross salary through a salary conversion. The company car is then subject to flat-rate taxation for trips bet...
Dear Sir or Madam, I am in an employment relationship subject to social security contributions with a home office regulation. Approximately 1 to 2 times a month, I travel by train to the company's headquarters; this is expected by the employer. Acco...
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 work 475 km away from my main residence and have a secondary residence at my workplace. On 44 weekends, I travel to my main residence where my family lives. So far, the employer reimburses me € 142.5 per family trip, calculated as 475 km x € 0.30/...
Hello, I was employed subject to social security contributions throughout the year 2016. My earnings from this employment exceeded the tax-free allowance. In addition to this employment, I provided a one-time service (research and written expertise)...
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...
Dear Sir or Madam, I own a condominium which I would like to rent out at a reduced rate to my brother (a student). From my point of view, it would be acceptable from the tax authorities if the living space is rented out above 66% of the local compa...
Hello, Last year we bought a vacation apartment in a multi-family house, which was also occupied until the sale. We carried out cosmetic repairs, which in total (including travel costs) exceed 15% of the purchase price. Nothing was expanded or change...
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...
As a freelance UI/UX designer, I travel from place to place for most of the year and work remotely. Every few months, I come back to Germany before continuing on. Consequently, there are regular travel expenses such as taxi/Uber, flights, and accommo...
I will be living in a shared flat in Munich during the week for work (600km away from my "home base"). However, the landlord does not want to make a rental agreement; meaning I would be "staying with a friend". Now I want to claim back the travel exp...
Dear Sir or Madam, In 2015, I purchased a plot of land in order to build a holiday home in 2016, which will be used solely for rental purposes. In 2015, I incurred expenses such as the purchase of the land, land transfer tax, fees for registrations,...
Dear tax advisor, I am a small business owner and often travel for work. For each trip, I create a separate travel expense report or self-made receipt, listing actual travel costs (such as those of the German Railways, etc.) and the additional meal ...
Initial situation: Until 30.09.2015 I am resident in DE and earn income from employment. I live in an apartment in my parents' house and have been paying local rent there (proven) for several years. From 01.10.2015 I will move to Zurich and be emplo...
Question about the commuter allowance in the private income tax return The following circumstances apply: 1. I work both as a freelancer (in a partnership) and as an employee (4 days a week) 190 km away from my home. 2. I have a company car at my di...
