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  • Location Munich
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  1. VAT Question for Freelancer

      Yes, because since we're now in 2020, the year 2019 is the previous calendar year (= vorangegangenes Kalenderjahr) mentioned in §19 UStG:
  2. Taxation of severance pay

    Fill in the 9k€ Entschädigung into line 18 of Anlage N and the lawyer cost that you incurred for getting that Entschädigung into line 93 of Anlage N.
  3. Tax advice expat moving costs different tax years

    Please read article 14 (1) of the double taxation agreement (DTA) between Germany and the UK: Any employee income that you had while resident in Germany (= post-move) is taxable by your country of residence, i.e. Germany from the moment you moved here, they only take the taxation rights again away again for days worked while physically in the UK, i.e. if you had gone back to the UK on a business trip post-move. But that "UK part" of your post-move salary would still fall under Progressionsvorbehalt.   If you worked remotely after your move, both the December 2018 salary (assuming you moved in December) and the January 2019 salary from your old UK job should have been entirely taxed by Germany, i.e. you should have declared them in your 2018 and 2019 income tax returns (both being mandatory).   You don't seem to understand what the DTA is for - it just assigns taxation rights, in this case to Germany, it doesn't give you the right to pay tax to either the UK or Germany as you choose and to wash your hands of the whole affair. You have to pay the tax to the country the DTA assigns the taxation rights to, in this case that is Germany for employee income stemming from work performed while physically being in Germany. It is on you to then get the country to which you erroneously paid tax to, to reimburse you that tax.   ****************************************************************************************************************   Of course, if your old UK salary was for "government service", then the UK has the taxation right on it even if you performed the work remotely, but this still leaves it being subject to Progressionsvorbehalt in your German income tax returns 2018 and 2019.
  4. Tax advice expat moving costs different tax years

    You can do a 2018 tax return in which you: declare and tax the salary from your old job that you received post-move in 2018, and claim for the moving costs as anticipated job-related costs for your new German job (vorweggenommene Werbungskosten): Don't forget that you will also have to declare your pre-move 2018 income, it will not be taxed again but will it will raise your German income tax rate on your post-move "old job" salary, for an example with numbers to illustrate this effect, please scroll down to the section "Progressionsvorbehalt" here.
  5. Health insurance for unemployed/returnees

    Yes, that is what I would do in her place, sic SOLVIT on the Austrians, since as far as I know, the Austrians are only allowed refused to public health insurance to people who already have public health insurance in another country, e.g. to Grenzgänger: So by refusing to allow her to buy public health insurance cover, they are discriminating against her.  
  6.   Please also read the Toytown divorce wiki attentively:
  7. Don't worry, you are allowed to remain in public health insurance, as a voluntary member, even as a freelancer and regardless of your marital status. Public health insurance doesn't kick anybody out.   To calculate your future monthly contribution, enter your estimated monthly freelance profit here:
  8. Paying for pension?

    Those 72€ (= 36€ per person) is the Sonderausgaben-Pauschbetrag, a flat rate everybody has in their tax return, unless they gave more than that to charity, in church tax and so on: Nothing at all to do with a pension.   P.S. I hope you mean spouse by "partner", otherwise you weren't allowed to file a joint tax return.
  9. Tax on house sales (capital gains)

    Yes, of course she could have charged you a higher factor, because by moving away your case became more "complicated".   Professional liability insurance has a Selbstbehalt, so if she reported the case to her insurance, they would pay out, but make her pay the Selbstbehalt and higher insurance premiums in the future (think of it like the "schadensfreie Jahre" in car liability insurance). So Steuerberater do the maths and unless the damage was very high (>10k€), they pay the damage out of their own pocket and don't report it to their insurance.
  10. Taxation of Freelance English Teacher Wages

    In Germany, all self-employed activity has to be registered at the Finanzamt, the legal basis is §138 (1) sentence 3 AO (in English):   Any person who takes up self-employment shall notify the tax office with local jurisdiction under section 19 of such activity.   You have to file the 8-page "Fragebogen zur steuerlichen Erfassung" within 1 month of starting your self-employed activity, in accordance with §138 (4) AO:
  11. Freelancer with EU clients who have no VAT ID

    The UK charity case has already been solved, charge them German VAT.   **************************************************************   Ask the international organisation in Warsaw to provide you with this form (it's the same form in all EU Member States): and if they do, write them an invoice without VAT, stating as the reason why you are not charging VAT in your invoice: "VAT-exempted according to Directive 2006/112/EC - Article 151."   If they cannot provide this form, charge them German VAT.
  12. Tax on house sales (capital gains)

      That is a question for a lawyer. But please also consider this: you are probably the only one of your Steuerberater's clients who moved away from Germany. In these cases, a Steuerberater who doesn't already do international cases may choose to terminate the mandate, simply because it's not worth his while to read up on all the international implications just for one client. Your Steuerberater, on the other hand, kept you on, and probably continued charging you the same (low) fees as when you were still living in Germany and therefore not such a "complicated" case.
  13. Tax on house sales (capital gains)

    It doesn't count towards your worldwide income, please read §2 (5b) EStG:
  14. Where to purchase chickens?

    Have a look at the links at the end of this post: