Hello, I actually have several questions. A brief overview of the situation: I am a student and live in a rented apartment. I have a part-time job where I earn 250 euros per month. I recently developed a "hobby" or, rather, an erotic inclination that...
Following case: During his lifetime, V appoints his daughter T as the usufructuary heir in his will, and appoints the son of T - his grandson E - and his son S as remainder heirs. When V dies, T inherits V's house, land, and assets. Four years later,...
My mother, who is 89 years old, has moved into a nursing home for dementia patients (care level II); she used to live in a small home. As the attorney-in-fact for her financial matters, I have taken on the task of renovating the house in order to ren...
Dear Dr. Bolik, You have already answered a question from an escort lady, so I am reaching out to you: I started working as an escort in May/June, and in July I registered my business as a 'model, promotion, and trade fair hostess' (would it be bet...
Hello, my employer has offered me a termination agreement with a severance payment. I have been on parental leave for several years (with 2 children) and had no parental benefits in the last year, so no income. The severance payment would be 5400€, n...
I purchased an intangible/virtual good (Playstation Network Card in the form of a code) from a private individual abroad for cash. Therefore, there was no receipt for the purchase. Afterwards, I resold these codes on Ebay to earn a little money. My ...
Dear Sir or Madam, I have a commercial enterprise and investments in film funds. New basic assessments have been issued for the funds since 2001 after a tax audit. Follow-up assessments are not yet available. In the meantime, I have become aware th...
Good day, I registered a small business in Bavaria in September 2011 and now have to submit the tax return for 2011. I operate an online real estate agency (purely PC-internet activity) and am not tied to a fixed location. If I had sufficient income...
Dear Sir or Madam, I have been working as a small self-employed individual in the construction industry without employees for 12 years, with varying low income: ~15-25T, low expenses due to inherited property, single, saving rate of approximately 7T...
Dear tax consultant, My name is Tobiasz Scibiorski. I intend to establish a limited liability company (UG haftungsbeschränkt) starting in Jan. 2013. Unfortunately, when it comes to taxes, I am a blank slate. The core business will be arranging tran...
Hello, here is my situation: In 2011, I only taxed a severance payment with the 1/5 rule in Germany, otherwise I had NO income in Germany. After that, I had various stays abroad until I established an employment relationship in Austria from 1.3.20...
Hello, I have a carryforward loss of several thousand euros from "income from private sales transactions according to § 23 EStG in the version applicable until December 31, 2008". My tax office points out that these losses can be offset against cap...
Dear Sir or Madam, Are there any social security contributions, insurance premiums or other incidental costs for a temporary job with a British company on the German side? In the specific case, Person X lives in Germany, is married, privately insur...
Due to the uncertainties surrounding the Euro, I have invested a small sum of money in Switzerland. This money comes from my former employment in Munich, as I am now retired. This means that the money was diverted from my already taxed income. There ...
I started a distance learning course in 2009. Since it is a course after vocational training, I would like to deduct the tuition fees as advertising costs. However, I also received a (tax-free) scholarship from a government agency, which covers part ...
I intend to establish a sole proprietorship. Activity: - Rental of own holiday apartments to holiday guests Expected turnover: - more than 20,000 euros / year - therefore I am subject to VAT Questions: - How is it in case of a possible sale of the ...
Hello, my sister and I have inherited two houses, two building plots, and agricultural land each half from our father. We are still in the community of heirs. One of the plots my father sold shortly before his death (Dec. 2011). However, the ownershi...
Hello, In 2011, I received a severance payment of 25,000 euros, which is listed on my income tax certificate in line 10. In line 11, the withheld income tax is 10,500 euros, and there is a solidarity surcharge of 577.50 euros in line 12. These dedu...
Hello, my fiancé and I will be getting married on 31.08.2012. Currently, we are both in tax class I. My gross/net salary: 2,368 euros/1,504 euros His gross/net salary: 2,609 euros/1,650 euros Starting from 25.09.2012, I will go on maternity leave (e...
I have been running a business since 01.01.2011 and have been taking advantage of the small business regulation since then. Since I deal 100% with private customers, it is very advantageous for me, as I do not have to show or pay VAT / sales tax. My...
Dear Sir or Madam, I am currently completing a part-time MBA program that is specialized in my professional field. Instead of a salary increase, at the beginning of my studies, I agreed with my former employer on a subsidy for further education, wh...
I have been registered as a business for several years, and I have been taking advantage of the small business regulation, so I have not been charging any sales tax so far. In mid-2011, I released a product that sells quite well. The sales looked r...
In 2008, I bought oil certificates. In 2011, I sold a portion of them at a loss (approx. 1400€) and in 2012, I sold the rest at a profit (approx. 6000€). Can I offset the loss from 2011 against the profit from 2012 to reduce my tax liability? If yes,...
Hello, I kindly request answers to the following questions or clarification on the following matter: I have been a small business owner since 01.2008 according to my tax return and EÜR. The revenue has remained below €17,500 from 2008 to 2011. 2008...
Hello! I am self-employed with a sole proprietorship and have the right to deduct input tax. For a company anniversary, I would like to invite some business friends and their (marital) partners. I understand the booking and tax treatment of enterta...
