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
  • Year of birth
  1. UK rental income on German tax returns (post-Brexit)

      Don't worry, your Steuerberater will have found someone to take over his clients and you will probably also like the successor, since you liked your present Steuerberater. Otherwise, just ask for quotes from several Steuerberater and then decide.
  2. Health insurance costs during early retirement

      Yes, sorry. Solution, since you're under 55: reduce your pay, e.g. by working a few less hours per week, to under the Versicherungspflichtgrenze of 5,212.50€ monthly gross salary. This will immediately kick you out of your private health insurance and make you a mandatory member of public health insurance - at least will charge by your (lower) income when you're retired and not according to your age.
  3. Health insurance costs during early retirement

    They pay the high private health insurance contributions until they have used up their savings and then stop paying and get put into the Notlagentarif:  https://www.krankenkassenzentrale.de/magazin/private-krankenversicherung-drastische-zunahme-von-versicherten-im-notlagentarif-81765#   Please also read this:  
  4. Two steuernummers for married freelancer?

    Yes. Yes. No, don't worry.  
  5. Health insurance costs during early retirement

    Yes and yes.
  6. Approximate formula for income tax calculation

    §32a EStG:   (1) Die tarifliche Einkommensteuer bemisst sich nach dem zu versteuernden Einkommen. Sie beträgt ab dem Veranlagungszeitraum 2020 vorbehaltlich der §§ 32b, 32d, 34, 34a, 34b und 34c jeweils in Euro für zu versteuernde Einkommen 1. bis 9 408 Euro (Grundfreibetrag): 0; 2. von 9 409 Euro bis 14 532 Euro: (972,87 · y + 1 400) · y; 3. von 14 533 Euro bis 57 051 Euro: (212,02 · z + 2 397) · z + 972,79; 4. von 57 052 Euro bis 270 500 Euro: 0,42 · x – 8 963,74; 5. von 270 501 Euro an: 0,45 · x – 17 078,74. Die Größe „y“ ist ein Zehntausendstel des den Grundfreibetrag übersteigenden Teils des auf einen vollen Euro-Betrag abgerundeten zu versteuernden Einkommens. Die Größe „z“ ist ein Zehntausendstel des 14 532 Euro übersteigenden Teils des auf einen vollen Euro-Betrag abgerundeten zu versteuernden Einkommens. Die Größe „x“ ist das auf einen vollen Euro-Betrag abgerundete zu versteuernde Einkommen. Der sich ergebende Steuerbetrag ist auf den nächsten vollen Euro-Betrag abzurunden.
  7. TK Insurance - cancel my online application

      No, sorry, but there is no bug, TK (Techniker Krankenkasse) programmed it correctly. This is the exception which allows high-earners with a gross salary of above the Versicherungspflichtgrenze of 62,550€ a year (in 2020) to join public health insurance in spite of their high income, but only if this is their first ever employee job in Germany:   It is laid down in the law in §9 (1) Nr. 3 SGB V: § 9 SGB V Freiwillige Versicherung (1) Der Versicherung können beitreten 3. Personen, die erstmals eine Beschäftigung im Inland aufnehmen und nach § 6 Absatz 1 Nummer 1 versicherungsfrei sind; Beschäftigungen vor oder während der beruflichen Ausbildung bleiben unberücksichtigt,   § 9 SGB V Voluntary insurance (1) The following may join the insurance 3. persons who take up employment in Germany for the first time and are exempt from insurance under Section 6(1)(1) (= high-earners who earn above the Versicherungspflichtgrenze) ; employment before or during vocational training shall not be taken into account  .
  8. Sozialversicherungsausweis

    If you have public health insurance ask your Krankenkasse, otherwise the Deutsche Rentenversicherung directly: https://www.deutsche-rentenversicherung.de/DRV/DE/Rente/Allgemeine-Informationen/Sozialversicherungsausweis/Sozialversicherungsausweis.html
  9. VAT on "short term" rentals

    A12.16 (1) UStAE sends you to A4.12.3 (2) UStAE. Or here's another link to the entire UStAE: http://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2016-12-31-umsatzsteuer-anwendungserlass-kosolidierte-fassung-31-12-2016.pdf?__blob=publicationFile&v=2   Enjoy.     Think again.   Beispiel 1:   Eine Campingfläche wird auf unbestimmte Dauer vermietet. Der Vertrag kann monatlich gekündigt werden. Die Vermietung ist als langfristig anzusehen und somit steuerfrei. Endet die tatsächliche Gebrauchsüberlassung jedoch vor Ablauf von sechs Monaten, handelt es sich insgesamt um eine steuerpflichtige kurzfristige Vermietung.
  10. Bringing old EU parent to Germany

    Not what you asked, but should she decide to move to Germany completely, she can ask her ASL (azienda sanitaria locale) to issue her the form S1 (old name: E121) which she can then present at any German public health insurer and get free German public health insurance cover: https://europa.eu/youreurope/citizens/work/social-security-forms/index_en.htm But this would mean losing health insurance cover back in Italy.  So if she changes her mind, she would have to officially move back to Italy before getting back full cover in Italy. The idea is that you can only get such "full-service, permanent" cover in one EU country at a time.   Here is a description of the procedure for a case Germany -> Spain: https://www.krankenkassen.de/ausland/eformulare/e-formular-121/  
  11. VAT on "short term" rentals

    Yes.
  12. VAT on "short term" rentals

    It is correct, but unfortunately you didn't understand it correctly.   All your turnovers that fulfil both of the following conditions: it is not exempted from VAT and the "location" of the turnover is Germany (this is decided according to VAT law, which is the same throughout the EU, the European Commission saw to that) get added up, and if the sum exceeds 22,000€ a year, you are not a Kleinunternehmer.   If you have short-term lets in Germany (which means a VAT "location" of Germany) that bring in 5,000€ a month, then your yearly turnover from short-term lets alone is 60,000€, so you would lose Kleinunternehmer status (if you ever had it) and would have to charge VAT and forward that VAT to the Finanzamt.   If these short-term lets are in another country, then their VAT "location" is in that other country and you would have to consult a tax adviser from that country to find out how much VAT you would have to pay to that country's tax coffers on your turnover from these short-term lets. But they wouldn't make you lose Kleinunternehmer status in Germany.
  13. real estate

      Section 558 (3) of the German Civil Code: https://www.gesetze-im-internet.de/englisch_bgb/englisch_bgb.html#p2120
  14. Inheritance of a joint account

      Yes.
  15. Inheritance of a joint account

      Yes, since this is an ODER-Konto, i.e. either of the account holders can dispose of the money, so she can move all the money out of Germany:  https://www.volksbank-freiburg.de/magazin/private-finanzen/im-todesfall-was-geschieht-mit-bankkonten.html https://www.versicherungsbote.de/id/4820187/Todesfall-Bankkonto-Vollmacht-gesetzliche-Betreuung/   Only if the account had been only in his name would the account have been frozen as soon as the bank got to know about his death: https://www.gevestor.de/details/darf-die-bank-mir-als-erben-den-zugriff-aufs-konto-des-verstorbenen-ve-501755.html and Yessica would have needed a confirmation from the Finanzamt ("steuerliche Unbedenklichkeitsbescheinigung") as proof that she doesn't owe any German inheritance tax before she would be allowed to transfer the money out of Germany: https://www.girokontoberater.de/ratgeber/girokonto-im-todesfall/