Frag-Einen

Fragen-Archiv

Resting position

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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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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Maintenance payments for a partner

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...

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Income approach valuation

I want to gift a small, very old terraced house (84 sqm / 120 sqm / 1921 / land value 80 €) to my niece. I have told the notary an estimated house value of approximately € 70,000, which will also be set in the contractual documents. Does the tax offi...

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Tax declaration

Hello, I have received a letter from the tax office accusing me of engaging in commercial activity. Small parts of my girlfriend's car were sold, and now I am being asked to file a tax return. I receive welfare benefits. How should I behave towards t...

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Double taxation of income in the EU abroad

Hello, I am expected to work in Spain from July 2017 for at least 1 year (as an employee). During this time, I will work 1 week per month from Germany (in the company's Berlin office, but the employer is the Spanish branch). Therefore, I will be wor...

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Rental to relatives

I am renting out a semi-detached house to my parents. Therefore, I fall under the rental provision §21 paragraph 2 EStG (66% rule). The city where the semi-detached house is located has a rental index for apartments. However, according to the city, t...

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Which trade to register?

Dear Sir or Madam, I would like to start my own business offering cosmetic services, in my own home. Initially, it will be part-time as I am currently covered by my husband's family insurance and expect to generate a monthly revenue of €1000 at the ...

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divorce

Wife owns a residential property. She is the sole owner. They are currently living separately in the separation year. Wife has moved out of the residential property. They will be divorced in January 2016. After the divorce, Husband will continue livi...

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Question about gift tax

Dear Sir or Madam, I have a question regarding gift tax. A good family friend (80 years old) would like to gift my wife 20,000 euros. At the same time, she has also gifted our daughter (12 years old) 20,000 euros for her future life. Does my wife n...

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