Frag-Einen

Fragen-Archiv

Sale of self-used property

I purchased a house with my then partner in February 2017. We are both listed as 50% owners in the land register and have evenly split all costs (including loan agreements). Now that we have separated, we would like to sell the house. The following q...

read more


Income tax refund after getting married abroad

Hello, I have a question regarding the tax treatment after a wedding abroad. My girlfriend and I are getting married in Miami this December. All requirements have been met and a formal certification in Germany is planned. However, the certification ...

read more


23 Income Tax Act (ESTG)

On 15.07.2012, I acquired the detached house in G. vacant (purchase price 400,000.00 euros). The transfer of benefits and burdens took place on 20.10.2012. From the time of the transfer of benefits and burdens until the summer of 2014, I renovated th...

read more


Deductible costs for vacation rental properties

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,...

read more


deregistration of a business

Good day! I operate a vacation home rental business, which I will be closing on July 1, 2015 for health reasons (business deregistration). I still have the following items on my depreciation list: I. Furniture for a rented vacation apartment; (i.e....

read more


Germany-Austria Real Estate Purchase

Gift tax, real estate transfer tax Germany-Austria Dear Sir or Madam, a good acquaintance (not related to us, resident in Germany) wants to transfer a vacation home (located in Tyrol) to us (married couple, resident in Germany) in equal parts. The op...

read more


Real estate taxation when selling a house

I built a single-family house with a granny flat (vacation rental) in 2006/2007. The house was ready for occupancy on May 1, 2007. The apartment on the ground floor was occupied by me until 2013. Since 2013, my son has been living in this apartment. ...

read more


Deductible from insolvency claims?

Dear Sir or Madam, 12 years ago, the insolvency proceedings were opened for my former employer. The insolvency administration has recognized approximately 7000 EUR of my claims (remaining vacation days, variable salary, expenses) and I am also listed...

read more


How do I have to be taxed in the future?

I am an employee in Germany, but will soon be moving to Ireland. My employer will not change. The employer is a German GmbH. I will be in Germany approximately 3 days per week, but this will also include vacation time, so it may amount to around 120...

read more


Own contribution for GbR - tax deductible?

Hello, my husband and I own a vacation rental as a GbR, which is exclusively rented out to holiday guests like a hotel and generates an annual revenue of approximately 10,000 euros. He is employed in the industry as his main job. We have carried out ...

read more


Sale of vacation apartment - Taxation

Hello, my husband and I have owned a holiday apartment as a GbR for two years and have been renting it exclusively to holiday guests through a broker. We would like to sell it. What would be the tax implications if we had purchased the apartment for ...

read more


commuter's flat rate

Dear Sir or Madam, I live rent-free with my parents and commute 38 km to my workplace 5 days a week. Last year, due to bad weather conditions and a major construction site, I rented a vacation apartment near my workplace (approximately 13 km). The r...

read more


Tax treatment of vacation homes and apartments

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 ...

read more


Spanish income in income tax declaration?

Hello, I am a German citizen, my husband is a Colombian citizen. We got married here in Germany in August 2011. Our child was born in September 2011. In 2011, my husband was officially registered in Germany twice: from 1.8.-30.11.11 and from 1st De...

read more


Taxation and residence abroad

This morning, one of your responses caught my eye. Now I am writing to you because I need help. Perhaps you can answer parts of it and know where I can further inquire. I will simply outline my situation and the questions related to it. I live with ...

read more