My wife and I live in Portugal and are also tax residents here. Personally, I own a number of rental properties in Germany, with the rental income we use to support ourselves. All my properties are located in Germany and are managed exclusively by ...
Hello, I have a question regarding the small business regulation. My wife owns garages (sole ownership) with a total turnover (approximately 18,000 euros) that still falls under the small business regulation. She is currently taking advantage of this...
Dear Sir or Madam, the following situation: My wife and I bought and paid for a single-family home for our own use in August 2019. The house is financed by a loan. The transfer of the land register took place in January 2020. Due to a contractual ag...
Dear Sir or Madam, I am self-employed and in 2018 I was still covered by my wife's health insurance without having to pay contributions. Now I am preparing the income tax declaration for 2018. My commercial income exceeds the income limit of 5,220,-...
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...
I own a rented condominium (2 rooms, 80 sqm), whose lease has now been terminated. So far, the apartment has only resulted in a small surplus for tax purposes, because for social reasons (elderly, befriended lady) I had set a low rent and have not in...
Good evening, I co-own a real estate portfolio in Germany with my ex-wife as a GbR. Each of us owns 50%. The portfolio was not subject to separation of property. We are both registered in the land register. Rental income flows into a joint account, f...
My annual gross income is 94 thousand euros (previously tax class 3). My wife's annual gross income is 27 thousand euros (previously tax class 5). Due to a cancer diagnosis, I will no longer be able to work full-time in the future. I plan to work...
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...
I have invested in a film fund that will be dissolved in 12/2019. The distribution due there is considered income from commercial business. Since I already sold a wind power fund 4 years ago, in which I claimed § 16 para. 4 EStG, I now personally hav...
We are planning to purchase a second property (B) - the notarization is planned. The property is currently rented out and the draft of the purchase contract mentions it as a capital investment with an undisrupted lease agreement. The handover of prop...
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...
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...
The question is, on whom it is best to allocate the profits from a GbR and who should be taxed on it. For this, we need to calculate the income tax for 2 persons. Profit of the GbR: 40,000 EUR Person A) Tax class 1, employed with a gross salary of ...
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...
We are a retired couple. I, the husband, receive income from various pensions, while my wife currently has no income of her own. Due to tax advantages, we both have our residence in Portugal and no residence or habitual abode in Germany. My wife want...
I am Dutch, 66 years old, and have been registered as a commercial real estate dealer with the tax office in Korbach for more than 10 years. I buy, renovate, and sell old houses from foreclosure auctions as a hobby, but my earnings have been very lim...
Dear Sir or Madam, My wife has been self-employed since 2010 (sole proprietorship). The complete accounting (SKR 04, EÜR) has been carried out by myself (private individual) since then. Our vehicle is part of the business assets and is depreciated ...
My wife brought a 12-year-old son into our marriage. His biological father has passed away, so the 12-year-old child now receives a monthly orphan's pension of approximately 196 EUR. The deceased father did not pay any alimony before. It is now quest...
My wife, my son, and I purchased a property on 9th October 2009 (closing of the purchase contract), with my son owning a 2/4 share. Normally, the speculation period would have ended on 10th September 2019. However, my son went into insolvency in 2010...
Value added tax liability for garage & storage room rental My wife and I each have rental income from garages and hobby rooms/storage rooms. The rooms are not rented out to people who have residential lease agreements at the same time, so they are g...
Hello, I am currently going through a divorce and separated from my wife in 2012. I own a single-family house, from which I moved out in July 2012. In 2016, I filed for divorce, which also involved a change in tax class to class 1 starting in Januar...
Hello, I am a German and Swiss dual citizen and I own a company in Switzerland, where I have been working for 9 years and also lived almost continuously until two years ago. My wife - who is only a German citizen - is employed at my company as the d...
My wife has inherited a farmhouse from her parents, which has always been used for personal use. Therefore, depreciation has never been claimed. According to the available documents, the house was built in 1955. We would like to rent out the house no...
I am self-employed and work in the offshore industry, spending more than 180 days a year outside of Germany. I have a wife and a house in Germany. When I have some free time, I go on vacation to Malta with my wife until I have to work again or there ...
