PandaMunich

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About PandaMunich

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  • Location Munich
  • Nationality German
  • Gender Female
  • Year of birth 1974
  1. Fund taxation in 2018 and "fiktive Veräußerung"

      Anlage KAP-INV:  https://www.smartsteuer.de/online/wp-content/uploads/2019/01/Anlage_KAP_INV_2018.pdf   Please also see:  https://www.toytowngermany.com/forum/topic/375653-fund-taxation-in-2018-and-fiktive-veräußerung/?do=findComment&comment=3747149  
  2. Residence and Taxes for Self-employed

      It would only work for the first 12(?) months of his absence, i.e. within that period of time, he would either: have to decide to stay away from Germany for good and lose his permanent residency, or to return to Germany and to again tax his worldwide income here.
  3. Residence and Taxes for Self-employed

    Please state exactly what is written in his passport regarding his residence permit, i.e. the exact "§.. Absatz ... Aufenthaltsgesetz". Calling @engelchen regarding the visa question.     No, we don't have that definition like the US has for Green Card holders who are considered "US persons" and therefore have to submit US tax returns even if living elsewhere.
  4. Residence and Taxes for Self-employed

    First off, are you sure about those 12 months? As far as I recall, you lose your permanent residency (= Niederlassungserlaubnis) if you stay outside Germany for over 6 months:  https://www.berlin.de/labo/willkommen-in-berlin/aufenthalt/erloeschen-eines-aufenthaltstitels/   But that would anyway not help him with the Finanzamt, as long as he has access to an apartment in Germany, he has unlimited tax liability in Germany, with his worldwide income, see §1 (1) Satz 1 EStG: (1) 1Natürliche Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, sind unbeschränkt einkommensteuerpflichtig. with "Wohnsitz" being defined in §8 AO: Einen Wohnsitz hat jemand dort, wo er eine Wohnung unter Umständen innehat, die darauf schließen lassen, dass er die Wohnung beibehalten und benutzen wird.      
  5. Fund taxation in 2018 and "fiktive Veräußerung"

    Distributions from funds not held in a German bank are declared in Anlage KAP-INV.   Instructions for filling in the new forms (in German): https://www.steuern.de/steuererklaerung-anlage-kap.html
  6. Reverse Charging: Work in Germany for Irish Company

    Actually, they're right. So I take everything back, you're the general case of §3a (2) UStG, which means that the "location" is Ireland and the reverse-charge system applies.
  7. Tax refund working less than 6 months/year

      You don't.
  8. Phorms bilingual school

     The Phorms Gymnasium is actually the "good" version of private school, it is "staatlich anerkannt", i.e. the full equivalent to public school and leads to the Abitur: https://muenchen.phorms.de/en/secondary/secondary-school/   But please also read these threads (click on the blue title):  
  9. Pension upon stopping Unemployment Benefit

    The Niederlassungserlaubnis is permanent residency. It doesn't get reassessed. The only thing you could do is lose it by moving away from Germany.
  10. Pension upon stopping Unemployment Benefit

    A Niederlassungserlaubnis doesn't get renewed, it's for life. A work permit gets renewed.
  11. Reverse Charging: Work in Germany for Irish Company

    Giving tours to tourists isn't "Unterricht", which is "freiberuflich", but a "gewerbliche Tätigkeit", for which you would officially need a Gewerbeschein and pay Gewerbesteuer on if the profit exceeds 24,500€ per year.
  12. Reverse Charging: Work in Germany for Irish Company

    You're right as long as the GbR wasn't set up just to evade Umsatzsteuer, i.e. if it has a different activity from your and your wife's activities.  So your accountant would be right if you just set up the GbR as a trick.
  13. Pension upon stopping Unemployment Benefit

    No, if you have a Niederlassungserlaubnis, you can stop working as long as you do not leave Germany for more than 6 months:  https://www.berlin.de/labo/willkommen-in-berlin/aufenthalt/erloeschen-eines-aufenthaltstitels/#NE
  14. Pension upon stopping Unemployment Benefit

      No.   But will your visa situation allow you to stop working? By the way, I do not think that you meant the Job Center: