PandaMunich

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15,913 Awesome with awesome sauce

About PandaMunich

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  • Website https://expertise.tax

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  • Location Munich
  • Nationality German
  • Gender Female
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  1. Do I have to provide a german invoice to non-German clients

      Your questions could be:   Question 1: Is my activity exempt from VAT under §4 Nr. 14 a) UStG? --> If yes, you would never charge VAT on your "healing a human" activity (psychotherapists heal the minds of humans), no matter where your client is located.    In turn, you couldn't get back the VAT on stuff/services that you buy for business, even if you opted to be a "normal" business, i.e. not a Kleinunternehmer.   Question 2: Is this a Dienstleistungskommission as defined in §3 (11) UStG?: https://www-smartsteuer-de.translate.goog/online/lexikon/d/dienstleistungskommission/?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp --> If it is, there will be 2 invoices, yours of $90 to the Australian company and the Australian company's of $100 to the client. Your invoice of $90 to the Australian company will not carry German VAT, because of §3a (2) UStG. Though you may have to charge Australian VAT (GST) in your invoice on those $90, collect that GST from the Australian company and forward the GST to the Australian tax department - you would need to ask an Australian tax advisor.   It could be that it is both a VAT-exempt activity (healing a human) and a Dienstleistungskommission.   If you're not "healing" and the Dienstleistungskommission scenario also does not apply, that leaves that all those clients who are booking you for whatever non-healing service you provide, e.g. coaching, do not assume that you are that Australian company's employee and that Australian company is just getting a commission. This would mean that you would need to pay 19% VAT from the gross amount $100, i.e. before the commission is deducted, because of §3a (1) UStG. Example: the client gets charged 100€ --> you owe $100 - $100/1.19 = $15.97 in German VAT. In this case, if your yearly turnover is up to 22,000€, you should think about opting to be a Kleinunternehmer, to avoid paying this VAT.   ************************************************************************************************   If this is not a Dienstleistungskommission, you would also need to pay 19% German VAT on that Australian company's commission (in your example on $10, i.e. 19% * $10 = $1.90 German VAT) in your VAT announcement, because of §13b (2) Nr. 1 2. Halbsatz UStG. If you're not performing a VAT-exempt activity, you would immediately get it back in the same VAT announcement, as long as you're not a Kleinunternehmer. If you are a Kleinunternehmer, you won't get it back. If you're performing a VAT-exempt activity, you would never get any VAT back, i.e. you would end up out of pocket by 19%*commission (if this is not a Dienstleistungskommission).   So being a Kleinunternehmer won't save you from paying German VAT on the $10 commission (= on the service provided to you by the Australian company, of having found you a client) that are due if this is not a Dienstleistungskommission. It would just save you (if neither the VAT-exempt nor the Dienstleistungskommission scenario applies) from having to pay German VAT from the $100 you got for the services you provided.
  2. Of gardening, neighbours and large trees

    Ivy destroys masonry. See here for what a lawyer wrote about encroaching ivy: https://www-frag--einen--anwalt-de.translate.goog/Efeu-wuchert-vom-Nachbargrundstueck-auf-mein-Grundstueck--f227008.html?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp
  3. Joined Brokerage Account and Church Tax

    Don't worry, just send them the notifications for these old gifts now. The worst that will happen is a letter telling you to remember to do it within 3 months for the next gift.  
  4. Joined Brokerage Account and Church Tax

    Don't forget that you still have to notify the Finanzamt that is responsible for gift/inheritance tax of these "gifts" (even if you don't end up owing gift tax!), so that they can start keeping their own list, to check that you really don't exceed those 500k€ within 10 years. The content of this notification is laid down in §30 (4) ErbStG: https://www.gesetze-im-internet.de/erbstg_1974/__30.html   Since you live in Munich, the responsible Finanzamt for gift/inheritance tax is: https://www.finanzamt.bayern.de/Informationen/Steuerinfos/Haeufig_gestellte_Fragen/Erbschaft-_und_Schenkungsteuer/default.php Finanzamt Kaufbeuren Remboldstr. 21 87600 Kaufbeuren Telefon: (08341) 80 20 E-Mail: poststelle.fa-kf@finanzamt.bayern.de
  5. Joined Brokerage Account and Church Tax

    Yes.   We will assume that there are 1.2 million € in the joint Girokonto, and that both of you earned that money equally. In this joint Girokonto, 600k€ belong to the husband and 600k€ to the wife.   If you hadn't earned the money in that Girokonto equally, if the transfers spouse1-->spouse2 exceeded 500k€ within the last 10 years, you will have already had a gift tax problem with this joint Girokonto. And even of you hadn't breached the 500k€ limit, you will still have used up parts of the 500k€ allowance, it will no longer be there to use now that you want to move the money to her Depot. Of course, if you are in the default marriage Güterstand (matrimonial property regime) of Zugewinngemeinschaft, you can do a Güterstandsschaukel, i.e. basically simulate what would happen if you got divorced and your assets would need to be divided between you (non-earning spouse would get half of what the earning spouse earned during the marriage). Zugewinngemeinschaft means that anything you earned after getting married gets shared equally between both spouses. But what you inherit or had received as a gift, e.g. from your parents, during the marriage is still yours alone!   Let's assume that you do not do a Güterstandsschaukel and just open a Depot that is in the wife's name only and transfer the 1.2 million € from the joint Girokonto into your wife's Depot. --> you just gifted your wife 600k€ and if there had been no prior gifts during the last 10 years, this means that you are 100k€ above the gift tax free allowance between spouses of 500k€ --> you owe 11,000€ in gift tax: https://www.smart-rechner.de/schenkungssteuer/rechner.php
  6. Joined Brokerage Account and Church Tax

    You wouldn't have a church tax problem if you pay into an account in her name only. Why? Because that money would no longer be yours but hers, you "gift" her everything that enters her account: https://kpmg--law-de.translate.goog/en/client-information/vermoegensuebertragungen-unter-ehegatten-koennen-schenkungsteuer-ausloesen/?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp   However, you and she may have a gift tax problem if the amount you paid in exceeds 500k€ within a rolling 10 year period, see here. Gift tax is owed jointly, i.e. the Finanzamt can ask either of you to pay the owed gift tax - they usually try the richer spouse first.  
  7. Joined Brokerage Account and Church Tax

    Yes, that is what they're saying.   Solution: leave the church  General information for the whole of Germany: https://www.kirchenaustritt.de/english.htm In Munich: https://stadt.muenchen.de/service/info/kirchenaustritt-erklaeren/1063731/
  8. Joined Brokerage Account and Church Tax

    It is done automatically by the broker. Only if you explicitly forbid your broker to deduct church tax, will you have to file an Anlage KAP as part of your tax return so as to pay the church tax you owe: https://www.finanztip.de/steuererklaerung-anlage-kap/#:~:text=Anleger%2C%20die%20Kirchenmitglieder%20sind%2C%20m%C3%BCssen,dann%20%C3%BCber%20die%20Steuererkl%C3%A4rung%20festgesetzt.
  9. Joined Brokerage Account and Church Tax

    You will have to pay church tax on your half of the capital income.
  10. Apt. Lease: Right of Use (Nutzniessung) vs. Owner?

    No, the Nießbrauch contract is not public record. All there will be is an entry in the Grundbuch (land register) that a Nießbrauch exists, it will look similar to this Wohnungsrecht entry, i.e. will only state the name and date of birth of the Nießbrauch beneficiary:   This entry will only be shown to a very restricted circle, please see here when you're allowed to look into the Grundbuch:  https://m-focus-de.translate.goog/immobilien/experten/sebastian_wagner/grundbucheinsicht-wer-darf-es-und-wie-es-funktioniert_id_9844832.html?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp https://www-mietrecht-org.translate.goog/mietvertrag/grundbucheinsicht-mieter/?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp  
  11. Apt. Lease: Right of Use (Nutzniessung) vs. Owner?

    The word you're looking for is "Nießbrauch", in English "usufruct": https://www-erbrecht--ratgeber-de.translate.goog/erbrecht/vorweggenommene-erbfolge/niessbrauch-rechte-pflichten.html?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp
  12. Ask my Landlord to change temporary tenancy agreement

    Yes, if you have such a Mietvertrag, you can apply for Wohngeld here: https://www.dresden.de/de/leben/wohnen/wohnhilfen/wohngeld/antrag-wohngeld.php Going by this calculator, you would get it: https://www.wohngeld.org/wohngeldrechner.html   Result:
  13. Property Tax Reform and New Tax Returns

    You do understand that that wasn't the property tax return yet?   The property tax return can only be filed starting with 1. July 2022: https://finanzamt.hessen.de/informationen-zur-vorbereitung-auf-die-erklaerungsabgabe-ab-1-juli-2022 Only then will find the necessary forms in the Finanzamt's ELSTER portal: https://www.bundesfinanzministerium.de/Content/DE/FAQ/faq-die-neue-grundsteuer.html#doc76948e0c-522b-4df4-9b7e-e445585635a6bodyText16
  14. Ask my Landlord to change temporary tenancy agreement

    Unless he had made expensive improvements to the flat within the last 10 years, not really. But with the way utility prices have been going these last few months, I understand why he would not give you a Pauschalmietvertrag, which is what you seem to want, i.e. one that includes all utilities, no matter how much you use.   Solution: ask him to give you a "normal" Mietvertrag, i.e. one with cold rent and a prepayment for your utility costs (Nebenkosten-Vorauszahlung). This means that at the end of the year, your landlord would do a reckoning and if utility prices have gone up (which they will), you will have to pay him the difference between what you had prepaid for them and your real utility cost.   See here for an article about how the Nebenkosten are expected to rise in 2022, for example, the gas price has trippled: https://www.tag24.de/dresden/dresden-wirtschaft/nebenkosten-schock-dresdner-sollen-sich-die-miete-selbst-erhoehen-2426600  
  15. Driving permit as opposed to driving licence

    Actually, if I read §25 (1) Nr. 3 Fahrerlaubnis-Verordnung correctly, you don't, since you live in a non-EU/non-EEA country: https://www.gesetze-im-internet.de/fev_2010/__25.html Please also read: https://www.deutsche-im-ausland.org/nc/news/news-details/fuehrerscheinumtausch-bei-wohnsitz-im-ausland.html