PandaMunich

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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. What's the issue with dual nationality?

    Yes, you would be subject to it. Please read:  The UK inheritance tax you had already paid on that inheritance would reduce your German inheritance tax, i.e. you would get a tax credit for it.
  2. Simple German translation questions

    See here: https://uepo.de/2020/03/27/wer-hamstert-ist-ein-schuft-gfds-beleuchtet-wortfeld-hamstern-sprachlich-und-historisch/ Hamster bewahren Nahrung in ihren charakteristischen Backentaschen auf und sie legen in ihren Bauten Vorräte an. Hamster hamstern also. Hamsters keep food in their characteristic cheek pouches and they store food in their burrows. So hamsters do hoard. Observe his cheeks:  https://web.de/magazine/wissen/natur-umwelt/xxl-backen-hamster-stopft-karotten-maeulchen-37307110
  3. Yes, since that is laid down in article 18A (1) of the DTA, which doesn't have as its pre-condition that the plan needs to have been paid into before starting to work in Germany.
  4. Diesel cars banned in Frankfurt

    @slammer Please read this, it will teach you how to get rid of my quote:  
  5. Property Tax Reform and New Tax Returns

    You're right, it's the 11 digit Identifikationsnummer from your Lohnsteuerbescheinigung: https://de.wikipedia.org/wiki/Steuerliche_Identifikationsnummer Außerdem findet man sie auf dem Einkommensteuerbescheid und auf der Lohnsteuerbescheinigung. It can also be found on the income tax assessment notice and on the wage tax certificate.
  6. Nor will you, the law forbids the Finanzamt from giving tax advice, since they are not listed in §3 StBerG: https://dejure.org/gesetze/StBerG/3.html
  7. Diesel cars banned in Frankfurt

    Nope. Up till 31.03.2024, you just need to be a Handwerker. So if stopped by the police, you simply point to the tools of your trade that you are transporting in your car and that's it. It's an automatic exemption for Handwerker and deliveries.   Please read the legalese in the "Allgemeinverfügung der Landeshauptstadt München": https://stadt.muenchen.de/dam/jcr:34fa0db3-ab88-4792-a2d2-69b6bc678322/221222_Ausnahmekonzept.pdf Pursuant to § 40 para. 1 BImSchG in conjunction with § 1 para. 2 of the 35th BImSchV, by virtue of this general exemption, motor vehicles with diesel engines may also enter the environmental zone with emission class Euro 5/V and worse for the following purposes:   ... 1.2. journeys by the following vehicles or journeys for the following purposes   ... b. Handwerker vehicles whose use as a workshop vehicle or for the transport of tools and materials is absolutely necessary, limited until 31.03.2024. The prerequisite is also that the craftsman's business is listed in the Craftsman's Code ( Annex A or B ) or it is a comparable activity (e.g. maintenance service, installation of large equipment).  Most types of Handwerker are not listed in Anlage A and B of the Handwerksordnung (the professions listed in there are a bit antiquated, when did you last see a "well builder", "wooden she (clog) maker" or a "fabric painter" at work?). Common professions are missing, for example the gardener (Gärtner). --> most Handwerker will have to go the "comparable activity" route.   Anlage A der Handwerksordnung: https://www.gesetze-im-internet.de/hwo/anlage_a.html Number       1 Bricklayers and concrete workers  2 Stove and air heating fitters  3 Carpenter  4 Roofer  5 Road builders  6 Heat, cold and noise insulators  7 Well builders  8 Stonemasons and stone sculptors  9 Plasterers 10 Painters and varnishers 11 Scaffolders 12 Chimney sweepers 13 Metal workers 14 Mechanic for surgical tools 15 Car body and vehicle mechanic 16 Precision mechanic 17 Two-wheeler mechanic 18 Refrigeration plant fitter 19 Information technician 20 Motor vehicle technician 21 Agricultural and construction machinery mechatronics technician 22 Gunsmith 23 Plumber 24 Plumber and heating engineer 25 Electrician 26 Builder of electrical machines 27 Carpenter 28 Boat and ship builders 29 Ropers 30 Bakers 31 Confectioners 32 Butchers 33 Opticians 34 Hearing aid acoustician 35 Orthopaedic technician 36 Orthopaedic shoemaker 37 Dental technician 38 Hairdressers 39 Glaziers 40 Glassblowers and glass apparatus makers 41 Mechanic for tyre and vulcanisation technology 42 Tile, slab and mosaic layers 43 Stone and terrazzo masons 44 Screed layer 45 Tank and apparatus builders 46 Parquet layers 47 Roller shutter and sun protection technicians 48 Wood turner (ivory carver) and wooden toy maker 49 Cooper 50 Glass finisher 51 Sign and illuminated sign makers 52 Interior decorators 53 Organ and harmonium builders Anlage B der Handwerksordnung: https://www.gesetze-im-internet.de/hwo/anlage_b.html Section 1 Crafts not subject to licensing Number       1 Not applicable  2 Deleted  3 Deleted  4 Not applicable  5 Watchmakers  6 Engravers  7 Metal formers  8 Electroplaters  9 Metal and bell founders 10 Precision toolmakers 11 Goldsmiths and silversmiths 12 not applicable 13 not applicable 14 Model maker 15 not applicable 16 Wood sculptor 17 not applicable 18 Basket and wickerwork maker 19 Tailor 20 Textile designers (embroiderers, weavers, lace makers, trimmers, knitters) 21 milliners 22 (omitted) 23 Sailmakers 24 Furrier 25 Shoemakers 26 Saddlers and fine bag-makers 27 omitted 28 Millers 29 Brewers and maltsters 30 Wine cooper 31 Textile cleaners 32 Candlemaker 33 Building cleaner 34 not applicable 35 Precision optician 36 Glass and porcelain painters 37 Gem cutters and engravers 38 Photographers 39 Bookbinders 40 Print and media technologists (printers, screen printers, flexographers) 41 not applicable 42 not applicable 43 Ceramists 44 not applicable 45 Piano and harpsichord makers 46 Hand-pulled instrument maker 47 Violin maker 48 Bow maker 49 Metal wind instrument maker 50 Woodwind instrument maker 51 Plucked instrument maker 52 Gilder 53 not applicable 54 Wood and building preservationist (wall preservation and wood impregnation in buildings) 55 Undertaker 56 Beauticians     Section 2 Crafts similar to crafts Number       1 Ironworkers  2 Building drying trade  3 Floor layers  4 Asphalt layers (excluding road construction)  5 Joint fitters (in building construction)  6 Not applicable  7 Pile driving (pile driving in hydraulic engineering)  8 Concrete drillers and cutters  9 Theatre and scenery painters 10 Manufacture of custom-made wire frames for decorative purposes 11 Metal grinder and metal polisher 12 Metal saw sharpeners 13 Tank protection companies (corrosion protection of oil tanks for combustion plants without chemical processes) 14 Vehicle recyclers 15 Pipe and sewer cleaners 16 Cable layers in building construction (without connection work) 17 Wooden shoe (clog) makers 18 Wood blockmaker 19 Stave carpenter 20 Wooden ladder maker (special production) 21 Trough hewer 22 Wooden hoop maker 23 Wood shingle maker 24 Fitting of standardised prefabricated building components (e.g. windows, doors, frames, shelves) 25 Brush and paintbrush makers 26 Men's outerwear ironers 27 Decoration sewers (excluding window dressers) 28 Spotted carpet makers 29 (omitted) 30 Theatrical costume makers 31 Pleated stitchers 32 (omitted) 33 Fabric painter 34 (omitted) 35 Textile hand printer 36 Artisan stuffers 37 Alteration tailor 38 Glove maker 39 Carrying out simple shoe repairs 40 Tanner 41 Offal butcher (Kuttler) 42 Ice-cream maker (with distribution of ice-cream with usual accessories) 43 Meat cutters, boners 44 Appreteurs, decorators 45 Dry cleaners 46 Carpet cleaners 47 Beverage line cleaners 48 not applicable 49 Make-up artists 50 not applicable 51 Lampshade manufacturer (custom-made) 52 Piano tuner 53 Theatre sculptor 54 Props makers 55 Umbrella makers 56 Stone printer 57 Drum makers
  8. Property Tax Reform and New Tax Returns

    Berlin has a Härtefall exception, which means that you can file on paper: https://www.berlin.de/grundsteuer/berlin/schritt-fuer-schritt-zur-erklaerung-1185775.php#headline_1_12 Hardship cases If electronic submission is unreasonable, a paper declaration may be submitted. No, you cannot use the Bavarian forms, you need the ones according to the Bundesmodell, since that is what Berlin uses. I've linked to the Bundesmodell forms in the PDF format from the following post (click on the blue link). Download them, fill them in, print and sign them and send them to your Finanzamt: You can find out the postal address of your Finanzamt by inputting your Berlin apartment's postal code here: https://www.bzst.de/DE/Service/Behoerdenwegweiser/Finanzamtsuche/GemFa/finanzamtsuche_node.html   The following states use the Bundesmodell forms: Berlin Brandenburg Bremen Mecklenburg-Vorpommern Nordrhein-Westfalen Rheinland-Pfalz Saarland Sachsen Sachsen-Anhalt Schleswig-Holstein Thüringen
  9. Diesel cars banned in Frankfurt

    Munich rules: Nope, Handwerker are exempted until 31.03.2024. So you would only have a problem starting with April 1st, 2024 (no, that's not a joke). Source: https://www.hwk-muenchen.de/artikel/diesel-fahrverbot-in-muenchen-mit-ausnahmen-fuer-das-handwerk-74,0,11077.html Far-reaching exemptions for Handwerker   Handwerker vehicles without a Handwerker parking permit For stages 1 and 2, i.e. until 31 March 2024, a general exemption (indicated by signage) applies to residents, Handwerker and delivery traffic. In the FAQs of the City of Munich under point 5, this general exemption is specified for customer and delivery traffic within the Low Emission Zone. This general exemption for the affected tradesmen and delivery traffic is thus valid until 31 March 2024 without the need for separate applications from your side. Note "Delivery traffic" is understood to be the business transport of goods when these are delivered to tradespeople or customers. Delivery traffic also includes journeys by tradesmen as well as construction vehicles that are used as workshop vehicles or for transporting tools or materials and absolutely have to be on site. An exemption permit is not required due to the signage until 31.03.2024. Handwerker with a Munich Handwerker parking permit may also drive into the designated extended environmental zone even after 31.03.2024. Craftsmen without a craftsman parking permit valid will - if they want to drive in the Low Emission Zone after 31.03.2024 - have apply for an individual exemption permit (muenchen.de/infos/umweltzone-muenchen.html).
  10. Is a car tax deductable?

    Short answer: not possible, employees have to use the 0.30€ per km flat rate and are only allowed to claim for the simple distance (= way to work, not back again home). Just search for the word "tatsächlich" in §9 EStG, and you will see that the commute (= Fahrten zwischen Wohnung und erster Tätigkeitsstätte) does not have a "tatsächliche Aufwendungen" (= real costs) option attached to it.   Long answer: an employee claiming the real car costs for the commute is only possible if that employee is disabled (though most disabled people just choose to use 2*simple_distance*0.30€/km flat rate. Since they are disabled, they also get to claim for the way back, i.e. "work" to "home"), see §9 (2) Satz 3 EStG: https://dejure.org/gesetze/EStG/9.html 3People with disabilities, 1. whose degree of disability is at least 70, 2. whose degree of disability is less than 70 but at least 50 and whose mobility in road traffic is significantly impaired, may deduct the actual expenses for the journeys between home and the first place of work and for journeys home to visit the family, instead of the flat rate for distances. Here is an article with many, many examples: https://www.smartsteuer.de/online/lexikon/e/entfernungspauschale/
  11. Grundsteuererklärung - Teileigentum: Bruttogrundfläche

      On page 1 of Anlage GW2, you choose "Teileigentum" (here, they still follow the § 181 Bewertungsgesetz categories, more on that further down):   And in this step "Nichtwohngrundstücke zum Sachwert", if the Building your shop/office is in also contains at least 80% Wohnungen, i.e. flats that people live in, you choose "Gemischt genutzte Grundstücke (Wohnhäuser mit Mischnutzung)". "Bürogebäude" would only be correct if less than 20% of the building area was occupied by flats, and the rest were offices.   Note: here, the property tax return no longer follows the naming strategy set down in the "main" section of the Bewertungsgesetz. In § 181 Bewertungsgesetz, "Teileigentum" is its own top category, on a level with "gemischt genutzte Grundstücke", which is why you chose "Teileigentum" in step 1.   § 181 BewG: https://dejure.org/gesetze/BewG/181.html § 181 Grundstücksarten (1) Bei der Bewertung bebauter Grundstücke sind die folgenden Grundstücksarten zu unterscheiden: 1.    Ein- und Zweifamilienhäuser, 2.    Mietwohngrundstücke, 3.    Wohnungs- und Teileigentum, 4.    Geschäftsgrundstücke, 5.    gemischt genutzte Grundstücke und 6.    sonstige bebaute Grundstücke. and: (7) Gemischt genutzte Grundstücke sind Grundstücke, die teils Wohnzwecken, teils eigenen oder fremden betrieblichen oder öffentlichen Zwecken dienen und nicht Ein- und Zweifamilienhäuser, Mietwohngrundstücke, Wohnungseigentum, Teileigentum oder Geschäftsgrundstücke sind. This is probably why the people on Elster think that Bürogebäude should be correct, since they have the § 181 Bewertungsgesetz definitions in mind and they hesitate to state something that clearly goes against these main definitions. Or they think that less than 20% of your building are flats.   --> re-using the term "gemischt genutztes Grundstück" from step 1 (where it was a valid choice, just not applicable to you, since you have "Teileigentum") and you now having to choose it in this later step, is not very user-friendly. "Normal" users do not know about no. 19 in Anlage 24 zum Bewertungsgesetz, which does not state a separate way of evaluating Teileigentum and just tells you to use the "most similar other type". And that is why you suddenly have to back-track mentally and in this step "Nichtwohngrundstücke zum Sachwert" and have to state that your Teileigentum is "most similar to" a category (Gemischt genutzte Grundstücke) that you had previously excluded in step 1:   --> We know what they are after in this step of the Grundsteuererklärung: they want to know in what kind of building your Teileigentum is located, and in your case, the correct answer is "Gemischt genutztes Grundstück (Wohnhäuser mit Mischnutzung)".
  12. Transferring large sum of money from U.S

    The 12.5k€ are only about "Außenwirtschaft" transactions, i.e. if a foreign country is concerned.   *********************************************************************************************   There is a 10k€ limit for paying cash into an account, which is about money laundering: https://bankenverband.de/blog/mehr-als-10000-euro-einzahlen-das-mussen-bankkunden-wissen/ Deposit more than 10,000 euros in cash: What bank customers need to know now 05.08.2021   Anyone who wants to deposit more than 10,000 euros in cash into their account has had to prove to the bank where the amount came from since the beginning of August, according to a decision by the Federal Financial Supervisory Authority (BaFin). This also applies accordingly to the purchase of precious metals and the exchange of foreign banknotes or coins.   Why is it not allowed to deposit more than 10,000 euros in cash without proof?  The new rules are intended to make money laundering and terrorist financing more difficult. Proof must be provided to the house bank directly at the time of deposit or must be submitted immediately afterwards. Incidentally, this also applies in the case of several partial amounts that exceed a total of 10,000 euros. If the origin is not proven or not proven sufficiently, the credit institution may not carry out the transaction. If it is not your own house bank but another bank, the proof is even required for an amount of 2,500 euros. Commercial customers, however, are generally not affected by the new measures.   According to BaFin, the following documents are particularly suitable as proof:  - A current account statement on the cash payment, if it was made from one's own account at another bank or savings bank, - cash payout receipts from another bank or savings bank, - a savings book showing the cash disbursement, - sales and invoice receipts (e.g. receipts for a car or precious metal sale), - receipts for transactions in foreign notes and coins, - testamentary disposition, will, certificate of inheritance or similar proof of inheritance, as well as - Gift contracts or gift reports.    More information on money laundering can be found in the FAQ article on money laundering: https://bankenverband.de/themen/fragen-und-antworten-zum-thema-geldwaesche/
  13. Transferring large sum of money from U.S

    I no longer accept new clients.   This is not complicated. You simply have to report every gift within 3 months, by stating all the data set down in §30 (4) ErbStG: https://www.gesetze-im-internet.de/erbstg_1974/__30.html (4) The report shall contain the following information: 1. First name and surname, identification number (§ 139b of the Fiscal Code), occupation, residence of the testator or donor and of the acquirer; 2. Date of death and place of death of the deceased or date of execution of the gift; 3. Object and value of the acquisition; 4. Legal basis of the acquisition such as legal succession, bequest, endowment; 5. Personal relationship of the acquirer to the testator or donor, such as kinship, being in-laws, employment relationship; 6. previous gifts from the testator or donor to the acquirer according to type, value and time of the individual gift. Since you live in Munich, just send an e-mail or letter with the above data to the Finanzamt Kaufbeuren: https://www.finanzamt.bayern.de/Informationen/Steuerinfos/Haeufig_gestellte_Fragen/Erbschaft-_und_Schenkungsteuer/default.php?f=lfst&d=x#nr3 Finanzamt Kaufbeuren Remboldstr. 21 87600 Kaufbeuren Telefon: (08341) 80 20 e-mail:  poststelle.fa-kf@finanzamt.bayern.de  
  14. Transferring large sum of money from U.S

    The limit is 12,500€ and it is the Bundesbank (= German central bank) that gets notified (not the Finanzamt), since they are the ones where you have to report foreign money transactions. The Bundesbank needs the data for its yearly statistics (Außenwirtschaftsstatistiken):  
  15. Transferring large sum of money from U.S

    Well, there was a time (until 2008) when gifting money that was labelled as being a gift for "real estate located at address ABC" was only considered with the "inheritance/gift tax value" of that real estate, which at that time was much lower than the market value of that flat/house, so a lot of families transferred their real estate to their children back then, before the 31.12.2008 deadline: https://www-stern-de.translate.goog/noch-fragen/was-ist-eine-mittelbare-grundstuecksschenkung-kann-man-damit-auch-steuern-sparen-wo-finde-ich-weitere-infos-1000132581.html?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp https://blog-handelsblatt-com.translate.goog/steuerboard/2020/11/13/vom-bedeutungsverlust-der-mittelbaren-grundstuecksschenkung/?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp But since now nearly all German real estate now has a "inheritance/gift tax value" that is nearly exactly its market value, there no longer is any advantage, the last loopholes were closed on 31.12.2022: https://www-bakertilly-de.translate.goog/news/detail/gesetzgeber-plant-erhebliche-erhoehung-der-erbschaft-und-schenkungsteuer-bei-immobilienuebertragungen.html?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp Non-German real estate had always been taxed on its market value: https://www.haufe.de/finance/haufe-finance-office-premium/bewertung-auslaendischer-grundstuecke-fuer-die-erbschaftsteuer-mit-dem-gemeinen-wert_idesk_PI20354_HI5950669.html