PandaMunich

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About PandaMunich

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  • Location Munich
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  1. 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.
  2.   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.
  3. 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.  
  4. 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.
  5. 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
  6. What happens to family insurance if my husband loses his job?

      Yes, don't worry, a German public health insurance policy always also covers the non-working spouse (= you) and all children, regardless of the employment status. So your pregnancy will always be covered.   As soon as he gets fired, but at the latest 3 months before the end of the contract (though going by what you describe, with him already being signed off sick because of burnout, I would go in sooner than later, in these cases he could even resign and not lose the benefits for the first 3 months like is usually the case if somebody resigns and doesn't get fired), your husband has to go to the "Bundesagentur für Arbeit" (old name: Arbeitsamt) and tell them that he is/will be unemployed and they will then pay him unemployment benefits and pay his public health insurance for him. Enter your postal code in here to find your local office of the "Bundesagentur für Arbeit": https://www.arbeitsagentur.de/privatpersonen   Unemployment benefits (= Arbeitslosengeld I = ALG I) are 60% of his last net salary (once your baby is born, he will get 67% of his last net salary): https://www.arbeitsagentur.de/en/financial-support   Additionally, as soon as the baby is born, apply for:   Kindergeld: 219€ per month It is only paid out retroactively for 6 months, so apply immediately after the birth.   Kindergeld  is paid regardless of income, but you have to apply for it once the child is born, see this brochure (in English): https://www.arbeitsagentur.de/datei/KG2-e-MerkblattKindergeld_ba014317.pdf   You will need to fill in your own Steuer-Identifikationsnummer (= tax identification number) and the baby's Steuer-Identifikationsnummer (which will arrive in a letter about 2 weeks after the birth). Attach a copy of the birth certificate.   Main application form (in English): https://www.arbeitsagentur.de/datei/kb1-e-antrag-kindegeld_ba014064.pdf + an "Appendix child" (in Englush): https://www.arbeitsagentur.de/datei/kg1-e-anlagekind_ba014065.pdf     Elterngeld: 65% (for low-income: 67%) of the net salary, or 300€ per month if you didn't work the last year It is only paid out retroactively for 3 months, so apply immediately after the birth.   Elterngeld is paid for 12 months after the birth and is capped at 1,800€ per month. Actually, the total Elterngeld entitlement is 14 months, but only if both parents take Elterngeld (and stay at home during those months!), so you could, for example, have the wife take 12 months and the husband take 2 months (this is what most people do), or the husband takes 12 months and the wife takes 2 months, or each of you takes 7 months, and so on.  Elterngeld, like Kindergeld, is given regardless of income.   Here are the application forms for the Elterngeld in Hamburg, if you go there, they will help you fill in the form: https://www.hamburg.de/formulardownload/118148/elterngeld/   *****************************************   If your family is low-income, there are also other benefits you can apply for, e.g.: Kinderzuschlag, up to 205€ per child (as soon as the baby is born): https://www-arbeitsagentur-de.translate.goog/familie-und-kinder/kinderzuschlag-anspruch-hoehe-dauer?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui,elem Wohngeld to help you pay the rent (you may even be eligible for it already, before the baby is born, it depends on how low your income is): https://www-hamburg-de.translate.goog/wohngeldrechner/?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui,elem   *****************************************   Please also read this thread:   Good luck and don't let this get you down, concentrate on the baby!
  7. Kleinunternehmer unexpectedly exceeded 50k - VAT

      No, sorry, as I said before, answering here is just a distraction, until I shake off this cold. Once I'm back to normal, I have plenty of my own work to do and really have no time to take on any additional work.  
  8. Kleinunternehmer unexpectedly exceeded 50k - VAT

      Who are they? I know about 8P, that's a Steuerberater company.
  9. Kleinunternehmer unexpectedly exceeded 50k - VAT

      FreeFibu is actually a Steuerberater company, see here for their pricing: https://www.freefibu.de/preise/fuer-gmbhs-ugs/
  10. Kleinunternehmer unexpectedly exceeded 50k - VAT

      In your income tax return, you have to pay either: 26.375% (income tax plus Solidaritätszuschlag) on the gross dividend 43,775€, or you opt to pay your personal variable income tax rate of up to 42% (plus Soli) on 60%*dividend For an example with numbers showing both alternatives, please see here: https://www-firma-de.translate.goog/rechnungswesen/gewinnausschuettung-und-besteuerung-einer-gmbh/?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui,elem   In both alternatives, you show the Finanzamt the Steuerbescheinigung issued by the UG for those 11,545.66€ the UG had retained from the dividend, and your tax burden will be reduced by 11,545.66€.   *************************************************   As long as you earn more gross salary from being an employee than the gross dividend and you work more hours as an employee than for your UG, you will remain a mandatory member of public health insurance, i.e. they will leave you alone. As a mandatory member, the public health&nursing contribution that you pay via your salary is all you have to pay.   If you should no longer fulfill the above conditions, you will become a voluntary member and will have to pay public health&nursing contributions on your worldwide income, including on that gross dividend.   But the public health insurances only charge up to a monthly limit called Beitragsbemessungsgrenze (in 2021: 4,837.50€ per month): https://de.wikipedia.org/wiki/Beitragsbemessungsgrenze#Gesetzliche_Kranken-_und_Pflegeversicherung So if your salary is already over the Beitragsbemessungsgrenze, you are already paying the maximum possible contribution.
  11. Taxes on capital gains from stocks

      It's true, if you sell funds bought in 2008 or earlier, the increase in value incurred up to 31.12.2017 is not taxable and the increase between 31.12.2017 and the selling date is tax-free up to 100,000€ (every time you sell such an "old" fund, you chip away at this 100,000€ tax-free allowance).   The profit you make selling stocks bought in 2008 or earlier is always not taxable.
  12. Kleinunternehmer unexpectedly exceeded 50k - VAT

      You are actually profiting from the fact that I am feeling a bit under the weather at the moment (note to self: wearing a top and shorts is not a good idea when it's 10°C outside, no matter how sunny it is!) and I would risk making a mistake if I start on more complicated client work in my present state. So I am procrastinating and passing the time until I feel better. Enjoy it while it lasts, the being overworked part wasn't a joke, as soon as I feel better, I will be back to my work.  
  13. Taxes on capital gains from stocks

      See §16 ErbStG: https://www-gesetze--im--internet-de.translate.goog/erbstg_1974/__16.html?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB&_x_tr_pto=nui,elem  
  14. Kleinunternehmer unexpectedly exceeded 50k - VAT

      If you can prove that your realistic expectations at the start of 2021 were, that you would not exceed the 50,000€ turnover limit in 2021 (and that is the case, after all in the past years before, you had a very low turnover), then it will not be a problem --> you will only lose Kleinunternehmer status on 31. December 2021 and will start charging VAT starting with 1. January 2022.   Please note that if your clients are EU private citizens and what you are providing are "electronically provided services" (= provided without human interaction, e.g. software downloads), and your sales to EU private citizens exceeded 10,000€ per year, then since even though your UG is a Kleinunternehmer within Germany, for international business you get treated as a "normal" VAT-registered business and you therefore should have been charging your EU private citizen customers their local home country's VAT rate, up till 30. June 2021 via the MOSS (mini one-stop-shop), starting with 1. July via the OSS (one-stop-shop): https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/One-Stop-Shop_EU/one_stop_shop_eu_node.html   Sales of "electronically provided services" to non-EU private or business clients would also carry the VAT rate of the country of the client, you would need to check for each country whether they charge VAT and whether you owe them VAT even at your volume of sales.   If your clients are EU businesses, you should have been asking them for the VAT-ID numbers and should have been issuing reverse charge invoices without VAT for your services, in which you mention both your German VAT-ID number and that EU business' VAT-ID number:  Sales of "electronically provided services" to non-German customers do not "count" towards the Kleinunternehmer turnover limit.    *******************************************************************   I'm puzzled, with an UG you will have a Steuerberater for sure. So why not ask him these questions?
  15.   Since this is about the second option, §5 (1) Nr. 13 b.) SGB V: https://www.gesetze-im-internet.de/sgb_5/__5.html i.e. about people who have never had either public or private health insurance in Germany, this does not apply to you. You will simply go back to your old German public health insurer, under clause a.), i.e. under §5 (1) Nr. 13 a.) SGB V.   I had just put in the conditions under clause b.) for completeness' sake, i.e. if the next person along who read this thread had German citizenship, but had never before lived in Germany and never had German public health insurance and therefore had no choice but to try to get into German public health insurance through clause b.).  These people will only be accepted by German public health insurance if during their whole lives anywhere worldwide, they had: never been self-employed never been a high-earning employee, i.e. an employee with a salary above the Versicherungspflichtgrenze, for example for 2020 the limit would have been 62,550€ gross salary per year never practised one of the "harmful" professions (civil servant, member of the clergy, judge, soldier, officer of the European Commission)