PandaMunich

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  1. Amazon Deliveries from the UK

    No, don't worry, if the item is sold by Amazon.co.uk or by a Marketplace seller who keeps the item in an Amazon warehouse in the UK (= fulfilment by Amazon = FBA), you get charged 19% German VAT instead of 20% UK VAT and the item gets delivered as usual, i.e. within the same short time frame as up to 2020, no extra charges, you don't even notice that it originated from outside the EU.    The problem you describe arises if you buy something on the Amazon.co.uk Marketplace, which is then sent out by a non-EU marketplace seller directly, i.e. if the item isn't kept in an Amazon warehouse. Here, you will have to deal with import VAT, and since the German customs office allows DHL to act as an intermediary, you would have to pay to DHL both the 19% import VAT on (price of item + cost of shipping), plus a 6€ fee (Auslagepauschale): https://www-paketda-de.translate.goog/zoll/auslagepauschale.html?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui   
  2. English-speaking midwives

      This tells me you haven't yet tried Marillenknödel - mmmmh!   My simple recipe (tastes just as good as the complicated one and it's much faster and less work):   2 x 250g Sahnequark (that's the one with the most fat) Hartweizengrieß (durum wheat semolina). Do not use Weichweizengrieß, that's for making semolina pudding and you would get a sludge in the pot instead of separate dumplings. 10 to 12 apricots 250g butter Semmelbrösel (white breadcrumbs). Do not use Paniermehl, it's not the same thing, the mixture needs the rougher crumb texture.  Zucker (caster sugar)     Method: put the 500g Sahnequark into a bowl, mix in Hartweizengrieß with a fork until you get a dough that doesn't stick to your fingers. pinch off a tenth of the dough and form it around each apricot by rolling them in your hands, about 0.5cm thick. Put them all into a big pot (around 5l) of boiling water. As soon as they are in, turn down the heat, put on the lid and let them simmer for about 10 minutes. Once the dumplings swim at the top, they're done. melt about half of the 250g pack of butter on low heat in a pan. Take care it doesn't turn brown, if it does, throw away the butter and start again. Then sprinkle in the breadcrumbs, enough that they turn into moist crumbs, not too many, you still need enough "unbound" butter to also bind the sugar that you now sprinkle in. Put 2 dumplings per person on a plate and dump plenty of the butter/breadcrumb/sugar mixture on them and eat it immediately. That mixture only tastes good fresh from the pan. Only make the crumb mixture immediately before serving!     That photo doesn't have enough of the crumb mixture, there should be about 50% of the dumpling volume in crumb mixture on the plate. And don't skimp on the butter when making the crumb mixture, it's what makes it taste so good  No artificial shortages!   Complicated recipe, with video (who has the time?): https://alltastesgerman.com/sweet-dumplings-marillenknoedel/
  3. Form R0810: https://www.deutsche-rentenversicherung.de/SharedDocs/Formulare/DE/_pdf/R0810.pdf
  4. I would have thought the excerpt you quoted is pretty self-explanatory. But here you go:
  5. The "why it is difficult to leave" thread

    Why so modest, 55" is bigger than 27"!  799€ at Otto.de, it costs over 1,000€ elsewhere. And it also has an excellent soundbar (= speakers). Philips 558M1RY/00 Gaming-Monitor (139,7 cm/55 ", 3840 x 2160 Pixel, 4K Ultra HD, 4 ms Reaktionszeit, 60 Hz, VA LCD) https://www.otto.de/p/philips-558m1ry-00-gaming-monitor-139-7-cm-55-3840-x-2160-pixel-4k-ultra-hd-4-ms-reaktionszeit-60-hz-va-lcd-1410548574/#variationId=1410548575  
  6. decision Finanzamt

    If there had only been that version sent to the wrong address, yes, but only if they had then sent the Einspruch (which they didn't do) within 1 month of the next tenants handing them the Bescheid, see §110 (2) AO: https://www.gesetze-im-internet.de/englisch_ao/englisch_ao.html#p0950   But you also need to read no. 3 in the original post, they also got the Bescheid sent to their correct address at the end of July, passed it on to the Steuerberater and the Steuerberater then missed the 1 month deadline from this second version, since he only filed the Einspruch at the start of September.
  7. decision Finanzamt

    Yes, they can do it. No, if that Schätzbescheid wasn't made "open" (it's "open" if you see § 164 AO on the first page of the Bescheid):  there is nothing you can do to avoid paying the tax based on the estimated income in the Schätzbescheid.   Please read: What you can do is claim any unjustified tax from your tax adviser's professional liability insurance (all Steuerberater have to have it), i.e. any tax that was only caused by your Steuerberater missing the Einspruch deadline.  But you would need to prove that you forwarded the Bescheid immediately to your Steuerberater for the insurance to pay out.   Why did you not give your Steuerberater an Empfangsvollmacht, so that all Bescheide and all correspondence would have been sent directly to him? That way, the date when he received the Bescheid would have been clear.
  8. If you are supporting:   your needy parents or parents-in-law or needy grandparents or grandparents-in-law (who have to be at least 65 years old or have a medical certificate stating that they cannot work), or your spouse&kids or unmarried parent of your child (no need to be needy; kids only eligible up to the age they finish their first job training, e.g. Bachelors degree, but maximum till age 25) you can claim up to a certain amount per person, per year, for their maintenance.   Depending on the country the person lives in, you will only be able to claim for up to a certain amount, no matter if you gave them more than that.   The German Finanzamt has put all countries into groups (see here for the groups from 1.1.2012).   If the country your relative lives in is in:   group 1 --> you can deduct up to 8,004€ (from 2013: 8,130€) group 2 --> you can deduct up to 75% of 8,004€, i.e. 6,003€ (from 2013: 6,097.50€) group 3 --> you can deduct up to 50% of 8,004€, i.e. 4,002€ (from 2013: 4,065€) group 4 --> you can deduct up to 25% of 8,004€, i.e. 2,001€ (from 2013: 2,032.50€)   Just to be clear, the above limits are per person, so if, for example, you support both your parents, you will be able to claim for twice the above.   Each supported person has to fill in a special form (one per person, e.g. one for your wife's mother, one for your wife's father) called Unterhaltserklärung (= maintenance declaration) which is available in many languages, see here.   On that form Unterhaltserklärung a state official has to sign and stamp the first page, certifying that the supported person really lives there, how they are related to you, how many other people live in the house, what their profession is, while the supported person has to certify to their low income by signing on the second page. There's a special twist here, if the supported persons lies in that form, it is considered as if you had lied to the German tax department and they will come after you with penal charges.   So you will need:   Anlage Unterhalt (instructions below), with which you claim for that support in your tax return, i.e. which you fill in and to which you attach copies of the documents that prove that you actually paid that support to your relatives, and an Unterhaltserklärung for each of your needy relatives (= maintenance declaration, no need for instructions since they are bi-lingual), the first part of which some official state department has to fill in, sign and stamp, with you being the one supporting and the second part of which your father/father-in-law/mother/mother-in-law (ditto for grandparents) has to fill in and sign. Your spouse and kids and unmarried parent of your child do not need to fill in one of these since they don't have to prove neediness in order to be eligible for maintenance.   Please here for an article on this whole topic, with examples.   ******************************************   Instructions how to fill in Anlage Unterhalt   Please submit a separate Anlage Unterhalt for each supported household. If you supported more than 3 persons, get additional Anlage Unterhalt for persons no. 4 and above.   page 1:   line 1: your surname line 2: your first name line 3: your tax number, if you don't have one yet, leave empty   line 4: address of the household that your relative lives in line 5: country your relative lives in line 6: how many people live in your relative's household   How much you paid them in total: line 7: from date, e.g. 1.1.2012 / to date, e.g. 31.12.2012 that you supported your relatives / total amount you gave them line 8: the date of your first maintenance payment in that calendar year. This should be the 1st of January, e.g. 1.1.2012, for details why please read from post 756 in Filing a tax return. For spouses, kids and the unmarried parent of your child the rules aren't that strict, to them you can give the money even later without getting penalised by the tax system.   lines 11 to 16 are about paying for the health insurance of relatives who live in Germany. People who have needy relatives living outside Germany, just skip this section.   line 11, first columns: how much health insurance (corresponding to German public health insurance cover) you paid for your needy relative no. 1 who lived in Germany line 13, first columns: how much health insurance (corresponding to German public health insurance cover) you paid for your needy relative no. 2 who lived in Germany line 15, first columns: how much health insurance (corresponding to German public health insurance cover) you paid for your needy relative no. 3 who lived in Germany   Amounts paid to relatives who live outside Germany: line 17: check box if you transferred the maintenance payments by bank transfer (attach all bank slips as proof) / total amount you transferred by bank transfer that calendar year line 18: check box if you gave needy relatives (not spouse&kids!) the money in cash (attach your bank slip showing that you took out the amount in cash from your German bank account, attach proof of trip (e.g. boarding cards from plane), attach affidavits of needy relatives that they received said amount in cash on ....)   line 19: amount you gave in cash on trip 1: date you entered your home country on that trip / date you gave cash to relative / amount you gave in cash to relatives line 20: amount you gave in cash on trip 2: date you entered your home country on that trip / date you gave cash to relative / amount you gave in cash to relatives   line 21: check box if you gave your spouse&kids or unmarried parent of your child (= upoyc) the money in cash (you have to able to prove that you travelled to your home country then)   line 22: amount you gave in cash on trip 1 to spouse&kids&upoyc: date you entered your home country on that trip / date you gave cash to spouse&kids / amount you gave in cash to spouse&kids&upoyc line 23: amount you gave in cash on trip 2 to spouse&kids&upoyc: date you entered your home country on that trip / date you gave cash to spouse&kids / amount you gave in cash to spouse&kids&upoyc line 24: amount you gave in cash on trip 3 to spouse&kids&upoyc: date you entered your home country on that trip / date you gave cash to spouse&kids / amount you gave in cash to spouse&kids&upoyc line 25: amount you gave in cash on trip 4 to spouse&kids&upoyc: date you entered your home country on that trip / date you gave cash to spouse&kids / amount you gave in cash to spouse&kids&upoyc   line 26: your monthly net salary ______________________________   page 2:   line 31: 1 (this is the running number of the supported person, i.e. this is "supported person no. 1" / German Steuer-ID number of that person if he/she has one (unlikely, since most supported relatives on Toytown live outside Germany)   line 32: surname, first name of supported person / date of birth of supported person / if he/she died that year: date of death   line 33: profession and marital state (single=ledig, married=verheiratet, widow(er)=verwitwet, divorced=geschieden) of that supported person (hint: anything else than "im Ruhestand" = retired for the profession of a needy relative will get your claim rejected. If they have a profession then they are supposed to work to support themselves and not need your money. Kids have no profession or they would need to support themselves. Of course the spouse or unmarried parent of your child is allowed to have a profession.)   line 34: Did you attach an Unterhaltserklärung for this supported person: 1=yes, 2=no So, for spouse&kids&upoyc: 2 For all other relatives: 1 (it's obligatory for them)   line 35: surname and first name of the spouse of the supported person, that lives in the same household   line 36: the supported person lived in your household in Germany: 1=yes, 2=no / if yes and he/she didn't live with you in Germany the whole year, then put in the dates from/to that he/she lived with you in Germany   line 37: did somebody have claim to Kindergeld/Kinderfreibetrag for the supported person (this question is meant as a catch question, if you were eligible Kindergeld/Kinderfreibetrag for the child (for conditions see Kindergeld for foreigners), you can't claim for Unterhalt! So answer 2=no): 1=yes, 2=no / if yes, from date/to date (since you answered 2=no, leave empty)   line 38: is that supported person your divorced spouse or the spouse you are legally separated from: 1=yes, 2=no   line 39: is that supported person your spouse who did not have unlimited tax liability in Germany (note: if your spouse had had unlimited tax liability in Germany, you wouldn't need Anlage Unterhalt, since you would have gotten 8,004€ - in 2013: 8,130€ - tax-free for your spouse automatically, so no need to jump through hoops with this Anlage Unterhalt): 1=yes, 2=no (so aim for 1 here).   line 40: is that supported person the unmarried parent of your child, that you were never married to, and that you are legally obliged to support: 1=yes, 2=no   line 41: the supported person is your same sex spouse (you are a man and you are married to a man, or you are a woman and you are married to a woman): 1=yes, 2=no   line 42: does not apply to most people, so aim for 2=no here. This is only 1=yes if that supported person got his/her German welfare payments reduced because of the Unterhalt you paid.   line 43: total amount with which you supported this "supported person no. 1"   line 44: in most cases: leave empty. Here you put in the name and address of other person(s) who also supported that "supported person no. 1" (this is asked to avoid the situation that 5 kids support their needy parents at the same time, all claiming the maximum maintenance amount in their respective German tax return)   line 45: if you put in something in line 44: in parallel support from date / to date / amount paid by the other supporters   Income of "supported person no. 1":   line 46: from date / to date / gross salary / expenses related to job / leave empty, applies only if supported person is a German Beamter / leave empty / leave empty   line 47: leave empty   line 48: if "supported person no. 1" is a pensioner who receives a pension: year he/she first received a pension, e.g. 2005 / received pension in calendar year for which you are doing the tax return from date, e.g. 1.1.2012 / to date, e.g. 31.12.2012 / amount of pension per year, e.g. 500€ / taxable part of pension, e.g. 300€ / expenses related to pension   line 49: leave empty   line 50: from / to / capital income taxed with income tax of "supported person no. 1" / from / to / other income of "supported person no. 1"   line 51: leave empty   line 52: from / to / capital income taxed with German Abgeltungsteuer of "supported person no. 1" / from / to / welfare income of "supported person no. 1"   line 53: leave empty   line 54: from / to / expenses for all income from line 50 / from / to / educational support income (e.g. Bafög) of "supported person no. 1"   line 55: leave empty ______________________________   page 3:   repeat instructions for page 2: for "supported person no. 2"   ______________________________   page 4:   repeat instructions for page 2: for "supported person no. 3"
  9. What happens to family insurance if my husband loses his job?

      That 3 month rule is laid down in §19 BEEG: https://www.gesetze-im-internet.de/beeg/__19.html § 19 Termination at the end of parental leave The employee may only terminate the employment relationship at the end of parental leave by giving three months' notice. It only applies if he wanted his last day of notice to be the last day of his Elternzeit, i.e. if the child is born on 15. November and he only takes 2 months of Elternzeit, then the end of his Elternzeit would be 15. January 2022. So if he wanted to resign effective 15. January 2022, then the 3 month termination period would apply, i.e. he would need to hand in his resignation by 15. October 2021.   But this is not what he wants, he wants the last day of his notice to be 15. November 2021, and for this case, his normal notice period from his contract applies, see here: https://familienportal.de/familienportal/familienleistungen/elternzeit/faq/kann-mein-arbeitgeber-mir-waehrend-der-elternzeit-kuendigen--124814 Kann ich während der Elternzeit kündigen? Als Arbeitnehmerin oder Arbeitnehmer können Sie Ihre Arbeit auch während der Elternzeit jederzeit kündigen. Dabei gilt Ihre normale Kündigungsfrist. Diese finden Sie in der Regel in Ihrem Arbeitsvertrag oder - falls Sie nach Tarif beschäftigt sind - im Tarifvertrag. Nur wenn Sie zum Ende Ihrer Elternzeit kündigen wollen, gilt eine besondere Frist von 3 Monaten. Dies gilt unabhängig davon, wie viel Elternzeit Sie angemeldet haben.   Can I resign during parental leave? As an employee, you can quit your job at any time during parental leave. Your normal notice period applies. You can usually find this in your employment contract or - if you are employed under a collective agreement - in the collective agreement. Only if you want to give notice effective the end of your parental leave, does a special notice period of 3 months apply. This applies regardless of how much parental leave you have registered for.  
  10. What happens to family insurance if my husband loses his job?

      The answer is in §2b (1) BEEG: https://www.gesetze-im-internet.de/beeg/__2b.html § 2b Assessment period (1) The twelve calendar months prior to the calendar month of the child's birth shall be decisive for determining the income from employment within the meaning of § 2c prior to the birth.  So if the baby is born in November 2021, they will base his Elterngeld on his salary between November 2020 and October 2021. If the baby is born a bit late (which isn't unheard of in a first pregnancy) in December 2021, they will base his Elterngeld on his salary between December 2020 and November 2021, in which case his Elterngeld would be a bit lower because the Krankengeld in November 2021 doesn't count as salary.  
  11. What happens to family insurance if my husband loses his job?

    Yes, of course. But I think they will fire him before that happens, they won't risk paying for a third sick leave.
  12. What happens to family insurance if my husband loses his job?

      The limits are listed in §140 SGB III: https://www.gesetze-im-internet.de/sgb_3/__140.html § 140 Reasonable employment (1) An unemployed person may reasonably be expected to take up any employment corresponding to his or her ability to work, unless there are general or personal reasons why employment cannot reasonably be expected. (2) For general reasons, employment of an unemployed person is in particular not reasonable if the employment violates statutory provisions, provisions of collective agreements or provisions on working conditions laid down in works agreements or provisions on occupational health and safety. (3) For personal reasons, employment of an unemployed person is unreasonable in particular if the remuneration that can be earned therefrom is considerably lower than the remuneration on which the assessment of the unemployment benefit is based. In the first three months of unemployment, a reduction of more than 20 per cent and in the following three months of more than 30 per cent of this remuneration is unreasonable. From the seventh month of unemployment onwards, an unemployed person cannot reasonably be expected to work only if the net income that can be earned therefrom is lower than the unemployment benefit, taking into account the expenses related to the employment. (4) For personal reasons, an unemployed person cannot reasonably be expected to work if the daily commuting times between his or her home and place of work are disproportionately long compared to the working hours. As a rule, commuting times of more than two and a half hours in total for a working time of more than six hours and commuting times of more than two hours for a working time of six hours and less are to be regarded as disproportionately long. If longer commuting times are common among comparable employees in a region, these shall be the standard. An unemployed person can reasonably be expected to move to take up employment outside the reasonable commuting area if he or she is not expected to take up employment within the reasonable commuting area within the first three months of unemployment. From the fourth month of unemployment onwards, an unemployed person can usually be reasonably expected to move to take up employment outside the reasonable commuting area. Sentences 4 and 5 do not apply if there is an important reason for the move. An important reason may arise in particular from family ties. (5) Employment shall not be deemed unreasonable merely because it is of limited duration, temporarily requires separate household management or does not belong to the group of occupations for which the employee is trained or which he or she has previously exercised. So to answer your question, no, as long as he gets ALG I, the CEO cannot be forced to work at minimum wage as a receptionist since his new net salary would be lower than his ALG I. The CEO (in tax class III and with at least one child and assuming a gross monthly salary of at least 7,100€) would get an ALG I of 2,989.20€ a month, see this ALG I calculator: https://www.pub.arbeitsagentur.de/selbst.php?jahr=2021 His gross salary for a full time job at minimum wage would be 1,664€ (see this minimum wage calculator), which works out to around 1,330€ net a month.   Here is an article listing all the criteria for jobs that still have to be accepted if you are on ALG I: https://www-arbeitsvermittler-de.translate.goog/arbeitslosigkeit/zumutbarkeit/wann-ist-eine-arbeit-zumutbar-oder-unzumutbar?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui The above article has a link to the specific instructions to the caseworkers, on how they should apply §140 SGB III (in German): https://www.arbeitsagentur.de/datei/fw-sgb-iii-140_ba015147.pdf   ********************************************************************************************************************************************************   However, should the CEO not find a new job during his ALG I period, he then falls back to ALG II (= Hartz IV = welfare). And then, he has to accept any job, no matter how low the salary.   This is laid down in §10 SGB II: https://www.gesetze-im-internet.de/sgb_2/__10.html § 10 Reasonableness (1) Any work can reasonably be expected of a person entitled to benefits who is capable of working, unless: 1. he/she is physically, mentally or emotionally incapable of the work in question, 2. the performance of the work would make the future performance of the previous predominant work considerably more difficult because the previous activity makes special physical demands, 3. the performance of the work would endanger the upbringing of their child or the child of their partner; the upbringing of a child who has reached the age of three is generally not endangered if care is provided in a day-care facility or in day-care within the meaning of the provisions of Book Eight or in some other way; the competent municipal institutions shall work towards ensuring that parents who are capable of working are offered a place for day-care for the child as a matter of priority, 4. the exercise of work would be incompatible with the care of a relative and care cannot be ensured in another way, 5. the performance of the work is prevented by any other important reason. (2) A job is not unreasonable solely because: 1. it does not correspond to a previous occupational activity for which the person entitled to benefits who is capable of working is trained or which was previously exercised, 2. it is to be regarded as inferior with regard to the training of the person entitled to benefits who is capable of working, 3. the place of employment is further away from the place of residence of the person entitled to benefits who is capable of working than a previous place of employment or training, 4. the working conditions are less favourable than in the previous employment of the person entitled to benefits who is capable of working, 5. it is connected with the termination of gainful employment, unless there are well-founded indications that the previous employment can in future end the need for assistance. (3) Paragraphs 1 and 2 shall apply mutatis mutandis to participation in measures for integration into employment. Specific instructions to the caseworkers, on how they should apply §10 SGB II (in German): https://www.arbeitsagentur.de/datei/fw-sgb-ii-10_ba015846.pdf  
  13. What happens to family insurance if my husband loses his job?

    He can always look for a job on his own, yes. For qualified people, the Bundesagentur für Arbeit isn't that much help in finding a job. Usually, you know better what kind of job you are qualified for and where and how to apply.
  14. started a new job and have not much to do

    You are a Steuerfachangestellte? --> join the Steuerfach Facebook group: https://www.facebook.com/groups/105238799981/   There are always people there who post (anonymous) ads asking about a new job, the group admin Florian Karbstein posts them.  And plenty of tax advisers looking for new employees answer. Steuerfachangestellte are in high demand, even those who just finished their apprenticeship.
  15. Mahnung vom Finanzamt

    The Finanzamt uses the money it gets for the next thing that's due. --> if your 2020 tax was due before the prepayment on 10. September, then it will have used it for that first and only what remained for the prepayment. This is why I recommend that people give the Finanzamt a direbt debit mandate, that way they can never miss a payment deadline.
  16. Mahnung vom Finanzamt

    The Finanzkasse doesn't make mistakes. By all means, call them, but I think you will find that you had forgotten something, e.g. the rest of the 2020 tax due after the tax return or VAT.
  17. Kleinunternehmer unexpectedly exceeded 50k - VAT

    LexOffice is just an accounting software and cannot do Kapitalertragsteuer announcements: https://www.haufe.de/finance/haufe-finance-office-premium/kapitalertragsteuer-6-entstehung-anmeldung-und-abfuehrung_idesk_PI20354_HI6445991.html   You could do it via Elster, but better wait and let your Steuerberater do it: https://www.elster.de/eportal/formulare-leistungen/alleformulare/kapesta
  18. Then you had better remain VAT-charging. And you are opening a whole new can of worms, since Amazon will push you to FBA (fulfilment by Amazon) which means that you have your items in Amazon's warehouses and they merriley shift them between their warehouse in different EU countries, which means that you will need to register for VAT in all these countries. People usually use a service like Avalara to create the VAT announcements in all these countries.   You sound naive: selling on Amazon is not something you should do lightly. Start of reading here: https://www.quaderno.io/blog/how-to-handle-eu-vat-if-you-use-amazon-fba  
  19. Renting a flat in Germany while not being a resident

    Which is clearly stated in the link I had previously posted, see the heading "You are not resident in Germany".   But this is not what Dizz was worried about. He was worried that someone with no ties to Germany at all, who just comes here on holiday and registers by mistake and therefore gets a Steueridentifikationsnummer, will have to file tax returns in Germany in all perpetuity, just because he now has a Steueridentifikationsnummer, despite not even living in Germany.
  20.   Opening a company outside Germany while you're still resident in Germany would only add another layer of complication (and therefore cost). You would then need a Steuerberater more than ever.   And there are other complications you don't know about yet if you want to sell items to clients outside Germany, unrelated to the Estonian complication, e.g. OSS (one-stop shop) since that - starting 1. July 2021 - also includes the distance selling of physical items: https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/One-Stop-Shop_EU/one_stop_shop_eu_node.html --> if you sell for more than 10,000€ per year to EU private customers, you will have to registee with OSS and charge your EU private customers their home country VAT rate, even if you are not registered for VAT in Germany, i.e. if you are a Kleinunternehmer here.   The only people who should open an Estonian company are people who actually live in Estonia.
  21. Renting a flat in Germany while not being a resident

      It doesn't, you know. Only people who are actually resident in Germany and additionally have as yet untaxed taxable income have to file a German tax return, see here.    Please note that if you are resident in Germany, you have to declare your worldwide income in your German tax return (except for some EU/EEA rental income), since as the country of residence, Germany gets to either tax that income outright, or to use it to raise your German income tax rate on the income it does tax see here.  
  22. An apparently impossible VAT question

      And yet, there is a VAT reimbursement process for the German VAT in place for international organisations at the Bundeszentralamt für Steuern, to give them back any VAT they did pay. --> there are scenarios where they pay it (and get it back later), despite all their protests, see here (in English): https://www.bzst.de/EN/Businesses/VAT_Refund/IntOrgandIntergovernmentalbodies/intorgandintergovernmentalbodies_node.html   ******************************************   If you send me your e-mail address, I can send you an extract from the commentary, that has all the legal sources and more details, to pass on to your Steuerberater.
  23. What happens to family insurance if my husband loses his job?

    >Am I correct in thinking if he resigns now, he can apply for Elterngeld as an unemployed person and could claim up to 12 months (from when the baby arrives)?   If he resigns now, it will lower his Elterngeld by a bit, since he would then have one or two months with income 0€ (since unemployment benefits do not count as income), Elterngeld is based on the sum of the salary income within the last 12 months before the birth: https://www-elterngeld-net.translate.goog/anrechnung-einkommensersatz.html?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui,elem --> ideally, he should time his resignation so that he has 12 "full" salaried months before the birth. The medical doctor may write him off sick under a different diagnosis, this would mean he would get his normal salary for up to 6 weeks (which would then "count" for Elterngeld) and starting with the 7th week Krankengeld from the public health insurer (which doesn't "count" towards Elterngeld).   You also need to consider that Elterngeld is capped at 1,800€ per month, while unemployment benefits go up to 2,619€. --> so you may be better off having your husband claim unemployment benefits, plus 2 months of Elterngeld and you claim 12 months of minimum Elterngeld at 300€ per month.   You really have to calculate it through with your own numbers: unemployment benefits calculator: https://www.brutto-netto-rechner.info/arbeitslosengeld-I-rechner.php Elterngeld calculator (simple version): https://einfach-elterngeld.de/rechner   >If he stays in his job, and takes the 2 months Elternzeit, can he then resign at the end of the Elternzeit and still be entitled to Elterngeld for furter months as an unemployed person, or does he need to apply for 12 months Elterngeld when the baby is born with the intention of leaving work after 2 months? Yes, you can change around the allocation of the Elterngeld months between your husband and yourself later on: https://www-elterngeld-de.translate.goog/aenderungen-im-elterngeldantrag-nachtraeglich/?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui,elem#gref   >I read if he wants to leave at the end of the Elternzeit he needs to give 3 months notice, but what happens if you are only taking 2 months off? Well, they could insist that he still works that extra month, but what mostly happens is that the employer just lets the employee go, with both signing an Aufhebungsvertrag (dissolution contract) in which they agree to part ways.   >I read that Elterngeld can take a while to come through - how does this work with unemployment money? Would he receive unemployment money until the Elterngeld payments start? Would we have to notify the Bundesagentur fur Arbeit or does this happen automatically? Unemployment benefits come through faster than Elterngeld, yes.   Nothing in Germany comes "automatically", you always have apply. And yes, you have to notify the Bundesagentur für Arbeit about any change.   Please also read this: https://www-advocard-de.translate.goog/streitlotse/arbeit-und-karriere/arbeitsvertrag/elterngeld-fuer-arbeitslose-so-ist-der-anspruch-geregelt/?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui,elem