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About MLmunich

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  • Location Munich
  • Nationality American
  1. AWESOME EXPLANATIONS!!! THANK YOU!!!   And I have good news, I think I finally found him a tax advisor!!! We are going for a meeting on Friday!!!
  2. Ok, so I think I get the rule. Whatever was paid towards 2018 VAT can be counted against the VAT in the 2018 Umsatzsteuererklärung, no matter when that VAT was actually paid. Which means that if you pay your VAT really late, after you've already submitted the relevant Umsatzsteuererklärung, then the next year it can no longer be counted against VAT on the Umstazsteuererklärung, but rather a LIne 52 business expense. Right?   By the way, how do you know so much about this topic? Do you work for the Finanzamt or are you a Steuerberater or are you just really, really well-informed?
  3. Just to double check, if the Umstatzsteuererklärung shows that his owed Umsatz was 3200€, and he made one VAT payment in 2018 of 1300€, one late 2018 VAT payment in 2019 of 2350€ and one late 2017 Umsatzsteuererklärung payment (geschätzt by them) of 150€, then I should write this total:   1300+2350+150 = 3700€    in  Line 168 Vorauszahlungszoll 2018 (einschließlich Sondervorauszahlung)   which results in the Finanzamt owing him 500€ back?   Or can the late estimated 2017 Umsatzsteuererklärung payment not be counted?   But I understand from this, that at least 1200+2350= 3550€ can be written in this line.   And he also paid about 300€ in late fees for the late VAT payments, but I shouldn't include these here, right?
  4. Good to know, but in the event I didn't work up the courage to leave him yet, whatever happens to him ends up affecting me too, so what could happen? Would the Finanzamt simply ask to give the calculated difference (if there was one) or would there be fine and fees on top of that or even more serious?   Also, he is late on his current VAT payment and it's very bad, but I don't want to lend him money again. If his selbständig + employed income for 2018 totals to less than 14,000 than will he get the tax he paid for his fixed employment back at the end of the year? Because he is telling me that if I transfer the VAT money for him I can put my account as the receiving account for the returned lohnsteuer... But I want to be sure that the negative 12,000 in self-employed income will count against the income earned from Lohn and there will indeed be a return payment. Otherwise I just lose more money to him.
  5. Oops, forgot the Umsatzsteuererklärung...   I'm confused what to do about Line 168 Vorauszahlungszoll 2018 (einschließlich Sondervorauszahlung)... I believe he/I only transferred part of the owed amount in 2018, but we/I transferred the remaining amount this year, 2019. So should I only put the amount that was transferred in 2018 and then it will show that we/he still owes, or should I put the amount transferred in 2018 plus the remaining late amount transferred in 2019? I assume the figure won't include all the verspätungs/säumniszuschläge, right? So I will need to call them to ask for sure what the figure was.
  6. I think I'm pretty much done. Thank you for your help.    However, I'm exhausted, and he MUST get his own tax advisor for all future tax procedures, even though his profit lies at negative 12 thousand, which explains why he can't afford one... I really don't know what to do if he doesn't. I'm going to try to visit a separation and divorce advising office tomorrow because I'm concerned as someone told me today that all of his debts including unpaid rent become mine by default of our marriage.   And I'm a little concerned because I think I made some mistakes on his 2017 returns, therefore I'm probably bound to have also made some mistakes I'm unaware of on his 2018 taxes. I have no idea how to do proper accounting and go back and compare all of his paypal, bank statements and ebay statements and write all of these transactions down. I only know how to look at his list of ebay sales and add all those figures up. What are the consequences of making a mistake on the returns? For example, if I accidentally used brutto figures instead of netto last year or calculated a number incorrectly?
  7. In Line 49 An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer, I only put the amount he actually paid after submitting the VAT announcements, right? So if part of it he didn't pay until 2019, then I will put it in Line 49 on the 2019 return, right?   What does "und ggf. verrechnete Umsatzsteuer" mean?   Thank you.
  8. The net amounts on the EÜR include the cost of items bought for which no VAT was paid, right? So if he bought something from a Chinese seller or small business on eBay, for 8,99€ then that 8,99€ also is included in the net total right?
  9. Tips on a slow separation for a stay-at-home mom

    Does this happen also if I currently only wish to separate without necessarily divorce yet?
  10.   Sorry, but just to double check... ANYTHING (materials, tools, etc. EXCEPT SALARIES) over 150 and less than 800 is GWG, right?   Or are materials (paint, metal etc.) always in the Waren, Rohstoff, etc. category?
  11. So what would this documentary proof have to look like? If he has a money transfer slip to Vietnam and then receipts for the things he bought with it, does this suffice? Or does he need to transfer money in the exact amount of each purchase?   Also, if something is accidentally in the wrong category, for example " Übrige unbeschränkt abziehbare Betriebsausgaben " instead of " Waren, Rohstoffe und Hilfstoffe einschl. der Nebenkosten ", then is it a really terrible mistake, because don't they both get completely subtracted from the turnover anyway?
  12. Does anyone know if I can go to the Wohnungsamt for help with finding an apartment if I am not divorced from him yet? Or does it require that I am divorced in order to get their assistance?
  13. So I think he sends a sum and then uses some of it for employee pay, some of it for this, some of it for that, etc. Then you'd have to divide the money transfer fee into all those categories? That seems too complicated.
  14. So I just tried to summarize all of the info you have given me regarding the EÜR, to confirm that I am filling everything out correctly, and because our correspondence has become a bit long so I will get lost if I always flip back through. Could you confirm?    ------------------------------------------------------------------------------------------------------------------------------------------------- SEITE 1 Bezeichnung                Doe    John 5 Art des Betriebs            eBay Verkäufer 6 Rechtsform des Betriebs        Sonstige(r) Einzelgewerbetreibende(r) (außer hausgewerbetreibende oder gleichgest. Person         nach dem Heimarbeitergesetz) 4 Wirtschaftsjahr            X entspricht dem Kalenderjahr 2018 7 Einkunftsart                X Gewerbebetrieb 8 Betriebsinhaber            X Stpfl./ Ehemann/ Person A 9 Wurden im Kalenderjahr/Wirtschaftsjahr der Betrieb veräußert oder aufgegeben?     -- 10 Wurden im Kalenderjahr/Wirtschaftsjahr Grundstücke / grundstücksgleiche Rechte entnommen oder veräußert?     X Nein 14 Umsatzsteuerpflichtige Betriebseinahmen (NET SALES TO PRIVATE EU CUSTOMERS)    25000,00 15 Umsatzsteuerfreie, nicht umsatzsteuerbare Betriebseinnahmen sowie Betriebseinnahmen, für die... (SALES TO EU BUSINESSES AND 3RD COUNTRIES) 16 Vereinnahmnte Unsatzsteuer sowie...    5000,00  22 Summe Betriebseinnahmen    30000,00   ------------------------------------------------------------------------------------------------------------------------------------------------- SEITE 2 25 Waren, Rohstoffe und Hilfstoffe einschl. der Nebenkosten    2500,00€    * All used goods bought for resale NET AMOUNT    * All materials including electronics that are part of his finished products NET AMOUNT    * Customs fees NET AMOUNT 27 Ausgaben für eigenes Personal    15,000€    * Vietnam workers salary VAT DOESNT APPLY 28 Afa unbewegliche Wirtschaftsgüter    * Costs of constructing workshop VAT DOESNT APPLY 29 Afa immaterielle Wirtschaftsgüter 30 Afa bewegliche Wirtschaftsgüter    * Costs of Machines greater than 800,00€ VAT DOESNT APPLY    * Costs of tools greater than 800,00€ NET AMOUNT    * Workshop costs greater than 800,00€ VAT DOESNT APPLY 33 Aufwendungen für geringwertige Wirtschaftsgüter nach §6 Abs. 2 EStG    3500,00€    * Cost of website more than 150€ and less than 800,00€ VAT DOESNT APPLY    * Tools that cost more than 150€ and less than 800,00€ NET AMOUNT    * Workshop costs (lightbulbs, insulation, air conditioning) if greater than 150€ and less than              800€ VAT DOESNT APPLY 38 Sonstige Aufwendungen für betrieblich genutzte Grundstücke     200,00€    * Cost of electricity for workshop VAT DOESNT APPLY    * Cost of water for workshop VAT DOESNT APPLY 39 Aufwendungen für Telekommunikation    500,00€    * o2 telephoning costs NET AMOUNT    * o2 wifi costs NET AMOUNT    * Vietnam internet costs VAT DOESNT APPLY 40 Übernachtungs- und Reisenebenkosten 42 Kosten für Rechts- und Steuerberatung, Buchführung 43 Miete / Leasing für bewegliche Wirtschaftsgüter 44 Beiträge, Gebühren, Abgaben und Versicherungen 45 Werbekosten 46 Schuldzinsen zur Finanzierung von Anschaffungs- und Herstellungskosten 47 Übrige Schuldzinsen 48 Gezahlte Vorsteuerbeträge    = VAT PAID ON ALL OF YOUR COSTS 49 An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer    5000,00€    = VAT PAID ON VAT ANNOUNCEMENTS 50 Rücklagen, stille... 51 Übrige unbeschränkt abziehbare Betriebsausgaben     * Shipping costs NET AMOUNT    * Office supplies that get used up like paper, ink, cell phone case, screen protector etc. NET             AMOUNT    * eBay fees NET AMOUNT    * Money transfer fees VAT DOESNT APPLY    * Workshop costs (lightbulbs, insulation, air conditioning) if less than 150€ VAT DOESNT APPLY    * Tools that cost less than 150€ NET AMOUNT 60 Sonstige tatsächliche Fahrkosten    1000,00€    * Plane tickets to and from Vietnam VAT DOESNT APPLY -------------------------------------------------------------------------------------------------------------------------------------------------
  15. What if I don't know exactly how the money was allocated after transferring? Because he transfers the cash and then has his family use it for all the business costs...