How to get a Gewerbeschein as Deliveroo Freelancer (Freiberuflicher natürliche personen?) rather than Gewerbebetriebende

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Hi helpful Towtowners!

 

I urgently need to get a Gewerbeschein in order to invoice Deliveroo for freelance bycycle delivery services rendered since early December 2017. They won't give me any more work until i get this Gewerbeschein, so there is a certain urgency to this as I can't make any money right now.

 

The key thing is that I only want to register as a freelancer rather than registering a business, because this is not my business it is Deliveroos. I also need to make sure I don't accidentally register a business in the property I own because I have lived in the property since buying it and don't want to needlessly pay capital gains tax when I sell up.

 

Gewerbe v. Freelancer Registration

 

Gewerbe?:

On the https://www.berlin.de/ea/emeldung/emeldung/?op=emeldung-start-meldeart&gmid=1546302 website, you can do a Gewerbe Anmeldung, but I don't want to create a business, I just want to register as a freelancer so I can freelance for Deliveroo and any other company I like.

 

Key questions:

 

1 - The following quotations from the website in Apendix A1 ((freelancer v. self-employed) seem to match what I need, so do I just need to fill in the "Fragebogen zur steuerliche Erfassung" form and go to the Finazamt?

 

2 - Can I just turn up at the Finanzamt and someobody will be able to answer general questions before helping me fill in the form?

 

3 - How do I register as a freelancer (or do a Gewerbe Anmeldung if I have to) without registering the property I own as the place of business i.e. to avoid paying capital gains tax? N.B. I have just lived here since buying it. @PandaMunich has helped me to clarify this in previous posts. I do pay a monthly fee to a co-working space where I can receive mail, so if I have to register a 'business address' that could be an option.

 

4 - I don't know if I will earn more than the €17.500 threshold and would prefer to avoid the extra hassle of VAT returns etc. So, if I don't register for VAT but then end up earning more than €17.500 in the year, what happens then?

 

5 - I actually made my first deliveries in December of 2017, but haven't submitted any invoices yet, so can I just start my tax year from 2018? I don't want to have to submit a tax return for just a few days. In the UK it would go by the invoice date, so that would be fine.

 

6 - @PandaMunich had some input on a discussion on "Rechtsform des Betriebes" on Toytown and the following was mentioned: "Gruppe 1: natürliche personen" (https://www.toytowngermany.com/forum/topic/322984-rechtsform-des-betriebes/)

This sounds like it might be similar to what I want. Really, I just want to be able to perform any work I wish in a freelance capacity and be taxed accordingly, rather than rgeistering a business and then having to limit myself to whatever was described in that short description.

 

7 - Is it worth getting a Steuerberater to handle my taxes? If so, how much might I expect to pay?

 

8 - When it comes to submitting the tax return, will it be a problem for a Steuerberater or Finanzamt official that I'm not submitting any expenes for health insurance (because I don't have any as of yet) (@john g. You might have an inisght into this)

 

Any help is greatly appreciated.

 

Appendix:

 

Appendix A1: Article on difference between being self-employed and being a freelancer as mentione above:
 

https://www.settle-in-berlin.com/how-to-become-a-freelancer-in-germany-self-employed/

"The difference between freelancer & self-employed: which one are you?

Before worrying about documents, registration, taxes and so on, you will need to understand the difference between being a freelancer and being self-employed in Germany. Although it does sound similar, there are pretty substantial differences between the two. Self-employment can be divided into 2 broad categories:

  • Freiberuflich or freelancer: it is one specific type of self-employment that is limited to only a certain number of liberal occupations. Those professions are often linked to some sort of scholar, academic or creative service, as defined in income tax law here (EStG § 18). Those can range from dancers to doctors, from architects to journalists, from lawyers to programmers. Freelancing in Germany does not require to register a business which involves less paperwork.
  • Gewerbetreibende or tradesman/business: this is linked to all other kinds of occupations that don’t qualify for the official freelancer definition. Any other sort of commercial entreprise usually falls under the classification of business in Germany. Most often than not, it is about building, trading or selling physical stuff. In this case, you will need to register a business (Gewerbe), which explains why the term “Gewerbetreibende” is used to differentiate this category."

...

"Registering as a freelancer in Germany

Registering as a freelancer in Germany is a fairly straightforward process as it doesn’t involve registering a corporation or getting trade permits. However, please hold in mind that some occupations will require a specific degree to be able to do freelancing in that field.

All you need to do is to:

  • Fill in this form (Fragebogen zur steuerliche Erfassung). It’s a small questionnaire to let your Finanzamt know that you plan to become a freelancer in Germany. You can fill-it online, save it or print it when you are done. If your German is a bit sketchy, you can use this little guide or get help from a German friend.
  • Bring it to your local Finanzamt. If unsure, which one is yours, you can check this here.
  • Receive your new tax-ID (Steuernummer), which you will put on all your bills from now on.

Registering as self-employed in Germany (Gewerbetreibende)

As the name suggests, you will need to register a Gewerbe (a business) at your local Gewerbeamt (Trade office). Please note that in this case, you will need to register your Gewerbe before going to your Finanzamt. The process at the Finanzamt is then the same as mentioned above for freelancers. This is also fairly easy, especially if your status is going to be Einzelunternehmer (Sole proprietorship)."

 

 https://www.berlin.de/sen/finanzen/dokumentendownload/steuern/daten-und-fakten/betriebseroeffnung-betriebseinstellung/steuerliche_erfassung_selbst__ndige_t__tigkeit_beteiligung_an_einer_personenges.pdf

 

N.B. Please refrain from posting insulting/disparaging comments or anything negative which is not constructive or helpful. In every post I write there are always incredibly helfpul posts but sadly also posts which just criticise unhelpfully or direct the discussion off-topic. I would like to help keep Toytown a supportive community. Thanks for your consideration.

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1 hour ago, YogaMonkey said:

The key thing is that I only want to register as a freelancer rather than registering a business, because this is not my business it is Deliveroos.

 

You can not register as a freelancer (= Freiberufler) because delivering food is not a Freiberuf. Freiberufler are doctors, lawyers, artists, midwifes etc. And you know that already, at least you quoted it:

 

"Freiberuflich or freelancer: it is one specific type of self-employment that is limited to only a certain number of liberal occupations. Those professions are often linked to some sort of scholar, academic or creative service, as defined in income tax law here (EStG § 18). Those can range from dancers to doctors, from architects to journalists, from lawyers to programmers."

 

Delivering pizza is no Freiberuf. But since ...

 

N.B. Please refrain from posting insulting/disparaging comments or anything negative which is not constructive or helpful. In every post I write there are always incredibly helfpul posts but sadly also posts which just criticise unhelpfully or direct the discussion off-topic. I would like to help keep Toytown a supportive community. Thanks for your consideration.

 

... that is not what you want to hear anyway, I save my time. 

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You register your bike as your place of business, then deduct the seat from your taxes as furniture. 

 

Be aware that you can only deduct the loss in value of that seat for five years, after which you may purchase another seat and start deducting for another 5 years. 

 

Be sure to have a basket on front of your bike with an empty pizza box in it. That ensures that you can claim the front portion of the bike as being used solely for business purposes. 

 

Good luck in your new venture. 

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9 hours ago, YogaMonkey said:

They won't give me any more work until i get this Gewerbeschein,

Guess what, this has something to do with them not wanting to contribute to your health insurance, nor your pension plan, nor paying money if ever you get sick (e.g. when you break your leg whilst delivering their pizzas). Even if you have a crash e.g. with a pedestrian, it's you who has to cover the damage... Their plan is that it's all your problem...

 

Usually, people will frown upon such an offer by saying "It always takes two to do the tango" and will refrain from taking that offer, but you seem to be happy to fully dive in...

 

Oh dear.

 

 

Quote

but sadly also posts which just criticise unhelpfully

 

Well, you're literally putting a rope 'round your neck with that presented "life script" of yours...

 

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12 minutes ago, franklan said:

Guess what, this has something to do with them not wanting to contribute to your health insurance, nor your pension plan, nor paying money if ever you get sick (e.g. when you break your leg whilst delivering their pizzas). Even if you have a crash e.g. with a pedestrian, it's you who has to cover the damage... Their plan is that it's all your problem...

 

 

May I add maternity leave, vacation and unemployment insurance contributions to your list?

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Whether deliveroo is an abusive empolyer or not it is clear that many people want to work for them (not just have to, they actually want it). As much as we may offer fatherly advice that they are making a mistake perhaps we could consider respecting their decision and someone could actually answer the question?

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someonesdaughter already took care of it (most of it, anyway). Delivery services are classified as a trade, not a freelance occupation, so the OP will have no choice but to register a trade.

 

AFAIK as long as he doesn't try to deduct any costs for his flat, however, he won't have to worry about the Finanzamt wanting to participate in any capital gains from it. It doesn't matter where the business is registered.

 

The other business-related questions - such as charging VAT - have already been dealt with extensively on other threads. No need to rehash them here.

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There are a lot of rules and regulations in Germany and it may seem like an endless rodeo of red-tape, but the Germans actually do a fairly good job helping people protect themselves from theirselves. That is why you will eventually have to pay income tax upfront and continue/start paying into the public pension plan.

 

Going it on your own as a freelancer is hard enough, let alone being a small business owner in a "regular employee"-like profession.

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Just now, Guest said:

continue/start paying into the public pension plan.

As a teacher, YogaMonkey is already required to pay into the public pension system.

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Please be also aware that your private 3rd party liability insurance (Private Haftpflicht) won't cover you if you have an accident with your bicycle while working for Deliveroo.

Just saying...

 

Cheerio

 

I am a professional independent insurance broker, financial adviser, and authorised advertiser. Contact me.
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47 minutes ago, El Jeffo said:

AFAIK as long as he doesn't try to deduct any costs for his flat, however, he won't have to worry about the Finanzamt wanting to participate in any capital gains from it. It doesn't matter where the business is registered.

 

Unfortunately, it isn't as easy as that.

No matter whether he deducted something in his flat for his business or not, the Finanzamt will become a partner in the equity of his flat if he registers a Gewerbe (same if you work from home as a freelancer) there:

However, in his case, he could argue that he was scheinselbständig, and therefore never really had any real Einkünfte aus Gewerbebetrieb:

But there remains a risk, yes, that the Finanzamt will come knocking and ask for a share in the increase in value of that flat once he stops being self-employed or sells the flat, whatever happens first.

 

11 hours ago, YogaMonkey said:

1 - The following quotations from the website in Apendix A1 ((freelancer v. self-employed) seem to match what I need, so do I just need to fill in the "Fragebogen zur steuerliche Erfassung" form and go to the Finazamt?

 

You have to get a Gewerbeschein first.

Then fill in the Fragebogen zur steuerlichen Erfassung and submit it to the Finanzamt.

 

11 hours ago, YogaMonkey said:

2 - Can I just turn up at the Finanzamt and someobody will be able to answer general questions before helping me fill in the form?

 

Officially, they are forbidden to do that.

However, if you're in luck and speak German, someone at the Finanzamt may answer some questions.

Though that likelihood sinks when we consider that you live in Berlin, which has the most abrasive population I've ever come across...

 

11 hours ago, YogaMonkey said:

3 - How do I register as a freelancer (or do a Gewerbe Anmeldung if I have to) without registering the property I own as the place of business i.e. to avoid paying capital gains tax? N.B. I have just lived here since buying it. @PandaMunich has helped me to clarify this in previous posts. I do pay a monthly fee to a co-working space where I can receive mail, so if I have to register a 'business address' that could be an option.

 

You would have to register the Gewerbe at a different address, i.e. give an address in the Gewerbeanmeldung form that isn't you flat but where you can still receive mail, i.e. where your name is on the letterbox. So, yes, that co-working space would be a good address to use.

 

Or you register your Gewerbe at your own address, and run the risk. Should the Finanzamt ever come asking for its share, try the above "scheinselbständig" explanation.

 

11 hours ago, YogaMonkey said:

4 - I don't know if I will earn more than the €17.500 threshold and would prefer to avoid the extra hassle of VAT returns etc. So, if I don't register for VAT but then end up earning more than €17.500 in the year, what happens then?

 

The first year your turnover exceeds 17,500€, you remain a Kleinunternehmer, i.e. do not charge VAT, as long as your turnover didn't exceed 50,000€.

The year after, you have to charge VAT.

 

11 hours ago, YogaMonkey said:

5 - I actually made my first deliveries in December of 2017, but haven't submitted any invoices yet, so can I just start my tax year from 2018? I don't want to have to submit a tax return for just a few days. In the UK it would go by the invoice date, so that would be fine.

 

In Germany, it goes by the date you get your money, so even if you issue an invoice in 2018, should your client only pay it in 2019, that income would be part of the 2019 tax return.

 

11 hours ago, YogaMonkey said:

6 - @PandaMunich had some input on a discussion on "Rechtsform des Betriebes" on Toytown and the following was mentioned: "Gruppe 1: natürliche personen" (https://www.toytowngermany.com/forum/topic/322984-rechtsform-des-betriebes/)

This sounds like it might be similar to what I want. Really, I just want to be able to perform any work I wish in a freelance capacity and be taxed accordingly, rather than rgeistering a business and then having to limit myself to whatever was described in that short description.

 

You are not a freelancer (= Freiberufler).

You are a Scheinselbständiger who pretends to be a Gewerbetreibender - so just mark Einzelgewerbtreibender.

As such, you do have to list all the activities you want to perform in your Gewerbeschein. However, you can list as many activities as you like, the price of the Gewerbeschein is always the same, no matter how many you list ;)

 

11 hours ago, YogaMonkey said:

7 - Is it worth getting a Steuerberater to handle my taxes? If so, how much might I expect to pay?

 

You can't afford one.

From around 1,000€ a year.

 

11 hours ago, YogaMonkey said:

8 - When it comes to submitting the tax return, will it be a problem for a Steuerberater or Finanzamt official that I'm not submitting any expenes for health insurance (because I don't have any as of yet) (@john g. You might have an insight into this)

 

No, they will just think you haven't realised that since a few years back, health insurance is now tax deductible and will be more than happy to charge you more tax.

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4 minutes ago, PandaMunich said:

Unfortunately, it isn't as easy as that.

No matter whether he deducted something in his flat for his business or not, the Finanzamt will become a partner in the equity of his flat if he registers a Gewerbe (same if you work from home as a freelancer) there:

Christ, what assholes.

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11 minutes ago, PandaMunich said:

 

Unfortunately, it isn't as easy as that.

No matter whether he deducted something in his flat for his business or not, the Finanzamt will become a partner in the equity of his flat if he registers a Gewerbe (same if you work from home as a freelancer) there:

 

I thought the partnership in the equity of the flat only applied if the size of the arbeitszimmer was over a certain threshold. Is that right?

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As soon as the market value of the Arbeitszimmer is at least 20,500€ (that value includes the price of the ground attached to the flat/house) it automatically becomes Betriebsvermögen, and from that moment on, any increase in value becomes taxable income, in accordance with §8 EStDV. Once you stop using it, the Finanzamt will check the old market values, and ask for its share.

 

Only a häusliches Arbeitszimmer that has always been worth less than 20,500€ and whose worth has always has been less than 1/5 (= 20%) of the worth of the total flat or house&land value will not matter, i.e. will not entitle the Finanzamt to anything.

So if you live somewhere in the sticks where house prices are low and you use 30% of your house area for your business, the Finanzamt still gets to tax the increase in value of the space that you used for your business - but in that case the amount will be small, since the house price increase will also have been low.

 

However, just because it is taxable income doesn't mean that you will actually have to pay income tax.

Once in your life you are allowed to give up or sell your business asl long as you're 55 years old or older, and the first 45,000€ of your Aufgabegewinn/Veräußerungsgewinn are tax free (see §16 Absatz 4 EStG), so the value of the space you used for your business could have appreciated by 45,000€ and you wouldn't have to pay any tax. And any increase in value of above 45,000€ would be taxed with the advantageous Fünftelregelung: https://de.wikipedia.org/wiki/Betriebsver%C3%A4u%C3%9Ferung#Ermittlung_des_Ver%C3%A4u%C3%9Ferungsgewinns_(%C2%A7_16_Abs._2_EStG)

 

Please also read this article, which offers some solutions to this problem: http://www.steuer-schutzbrief.de/steuertipp-rubriken/steuer-tipps/artikel/steuerfalle-haeusliches-arbeitszimmer-gestiegenen-wert-der-immobilie-versteuern.html

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@Starshollow Thanks for the input on the private Haftpflicht. Good point. I should speak to Arag, my Haftpflichtprovider) about that.

 

@PandaMunich Thanks again for an amazing and detailed response. It's so very helpful. I read your other posts on Scheinselbständigkeit you referred to in your answer. They were also very useful.

 

So, I just did the whole Gewerbe Anmeldung online and paid for it and didn't even have to leave the house. I chose the Einzelunternehmen Rechtsform and my co-working space as the business address. I listed a variety of Tätigkeiten services as a freelancer that I may provide. It was all alot easier than going into the heart of darkness, aka the Gewerbeamt.

 

That should satisfy Deliveroo. My understanding now is that I need to do the Fragebogen zur steuerliche Erfassung. I was confusing the two forms in my OP.

 

Questions:

 

- Do I need to fill in and hand in the Fragebogen zur steuerliche Erfassung by a certain time? Or could I in theory do that by end May 2019 i.e. the deadline for the tax return to be submitted?

 

Tax rates

- In my situation as described above and being class 1 (single) , what percentage of any income should I put aside for taxes? My understanding is that I need to pay the following taxes:

   - Einkommensteuer = 14% of anything over €8820

   - Gewerbesteuer in Berlin= nothing up to €24 500 per year and then 30.2% on anything over that?  

   - Solidarity tax = 5.5% (of all income or just income over the €8820 threshold?

   - Any other taxes I'm missing apart from social security?

 

I have tried to research this myself, but I find it really hard to get good answers anywhere. In the UK there is a hotline you can just phone up and ask all questions. I haven't found anything like that in Germany.

 

Thanks for all your help.

 

 

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1 hour ago, YogaMonkey said:

Do I need to fill in and hand in the Fragebogen zur steuerliche Erfassung by a certain time? Or could I in theory do that by end May 2019 i.e. the deadline for the tax return to be submitted?

 

You needed to have handed it in before writing your first invoice, since that Fragebogen is your application for a self-employed tax number, and you need to write that self-employed tax number in all your invoices.

Please see here for a good template of a Kleinunternehmer invoice. You also need to write the sentence "Es erfolgt kein Ausweis der Umsatzsteuer aufgrund der Anwendung der Kleinunternehmerregelung gem. § 19 UStG." in all your invoices.

 

1 hour ago, YogaMonkey said:

- Einkommensteuer = 14% of anything over €8820

 

Nope, 14% is just the starting tax rate, the higher your income, the higher your income tax rate:

 

ekstDiagram.gif.ec97e1359cdd2866c79149d7

 

Just use this calculator, and look at the column "for Singles": http://www.parmentier.de/steuer/index.php?site=tax-income

 

1 hour ago, YogaMonkey said:

- Gewerbesteuer in Berlin= nothing up to €24 500 per year and then 30.2% on anything over that? 

 

Nothing up to 24,500€, and 14.35% Gewerbesteuer above that (= Gewerbesteuerhebesatz_Berlin * 3.5% = 410% * 3.5%).

 

1 hour ago, YogaMonkey said:

- Solidarity tax = 5.5% (of all income or just income over the €8820 threshold?

 

Solidarity tax is 5.5% of your income tax amount, not 5.5% of your income.

 

1 hour ago, YogaMonkey said:

- Any other taxes I'm missing apart from social security?

 

Are you maybe catholic and were baptised?

Then you also owe 9% of your income tax amount as church tax until the moment you officially leave the church:

 

 

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Thanks again for such a helfpul and detailed reply  @PandaMunich. If you have a Patreon type account then I will very gladly subscribe and contribute.

 

5 hours ago, PandaMunich said:

You needed to have handed it in before writing your first invoice, since that Fragebogen is your application for a self-employed tax number, and you need to write that self-employed tax number in all your invoices.

 

It sounds like this Self employed tax number is the equivalent of the UK's UTR (Unique Tax Reference), which I need in the UK when invoicing tutoring agencies etc. I'll get onto filling in the Frageboden asap. I'm sure it's fun.

 

Thanks for the invoice template link and the clarification on the tax precentages I need to budget for.

 

5 hours ago, PandaMunich said:

Are you maybe catholic and were baptised?

Then you also owe 9% of your income tax amount as church tax until the moment you officially leave the church:

 

I'm an atheist although my mum's a Church of England priest and as part of a joke internet campaign a few years ago I officially registered myself as a Jedi on the UK census. Enough of us registered as Jedis for the "religion" to be officially recognised. The UK government, however, knew it was a joke and refused recognition; may the force be with me. Either way the church isn't getting anything from this padawan.

 

Thanks a lot for the clarification and all the help @PandaMunich

 

 

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On 1/25/2018, 11:43:06, PandaMunich said:

As soon as the market value of the Arbeitszimmer is at least 20,500€ (that value includes the price of the ground attached to the flat/house) it automatically becomes Betriebsvermögen, and from that moment on, any increase in value becomes taxable income, in accordance with §8 EStDV. Once you stop using it, the Finanzamt will check the old market values, and ask for its share.

 

Only a häusliches Arbeitszimmer that has always been worth less than 20,500€ and whose worth has always has been less than 1/5 (= 20%) of the worth of the total flat or house&land value will not matter, i.e. will not entitle the Finanzamt to anything.

So if you live somewhere in the sticks where house prices are low and you use 30% of your house area for your business, the Finanzamt still gets to tax the increase in value of the space that you used for your business - but in that case the amount will be small, since the house price increase will also have been low.

 

However, just because it is taxable income doesn't mean that you will actually have to pay income tax.

Once in your life you are allowed to give up or sell your business asl long as you're 55 years old or older, and the first 45,000€ of your Aufgabegewinn/Veräußerungsgewinn are tax free (see §16 Absatz 4 EStG), so the value of the space you used for your business could have appreciated by 45,000€ and you wouldn't have to pay any tax. And any increase in value of above 45,000€ would be taxed with the advantageous Fünftelregelung: https://de.wikipedia.org/wiki/Betriebsver%C3%A4u%C3%9Ferung#Ermittlung_des_Ver%C3%A4u%C3%9Ferungsgewinns_(%C2%A7_16_Abs._2_EStG)

 

Please also read this article, which offers some solutions to this problem: http://www.steuer-schutzbrief.de/steuertipp-rubriken/steuer-tipps/artikel/steuerfalle-haeusliches-arbeitszimmer-gestiegenen-wert-der-immobilie-versteuern.html

 

Am I understanding correctly, that the following decision means that those using a room in their home for business purposes no longer have to worry about the FA taxing part of the potential capital gains made in a future sale?

 

Quote

Verkäufer von selbst genutztem Wohnungseigentum müssen auch für ein häusliches Arbeitszimmer keine Spekulationssteuer bezahlen, so das FG Köln. Das Finanzamt hat bereits Revision zum BFH eingelegt.

Der Gewinn aus dem Verkauf von selbstgenutztem Wohneigentum ist auch dann in vollem Umfang steuerfrei, wenn zuvor Werbungskosten für ein häusliches Arbeitszimmer abgesetzt wurden. Dies hat der 8. Senat des Finanzgerichts (FG) Köln in seinem am Montag veröffentlichen Urteil entschieden (Urt. v. 20.03.2018, Az. 8 K 1160/15).

Nach § 22 des Einkommensteuergesetzes (EStG) müssen Verbraucher Einkünfte aus privaten Veräußerungsgeschäften, also auch den Verkauf von Immobilien, versteuern. Das gilt grundsätzlich nicht, wenn der Verbraucher eine zehnjährige Spekulationsfrist einhält oder die Immobilie selbst bewohnt.

In dem Fall vor dem Kölner FG hatten die Kläger eine Eigentumswohnung zwar innerhalb der Frist wieder verkauft. Allerdings hatte sie diese selbst bewohnt. In ihrer Steuererklärung aus den Vorjahren hatten sie den Abzug von Werbungskosten für ein häusliches Arbeitszimmer von 1.250 € erfolgreich geltend gemacht.

FG: Arbeitszimmer ist in den privaten Wohnbereich integriert

Das Finanzamt unterwarf schließlich den auf das Arbeitszimmer entfallenden Veräußerungsgewinn von 35.575 Euro der Besteuerung, da insoweit keine steuerfreie eigene Wohnnutzung im Sinne von § 23 Absatz 1 Nr. 1 Satz 3 EStG vorliege.

Das sah das FG allerdings anders. Der Senat ging davon aus, dass ein häusliches Arbeitszimmer nicht zu einer anteiligen Besteuerung des Veräußerungsgewinns führe. Das Arbeitszimmer sei nämlich in den privaten Wohnbereich integriert und stelle kein selbständiges Wirtschaftsgut dar.

Eine Besteuerung stünde auch im Wertungswiderspruch zum generellen Abzugsverbot von Kosten für häusliche Arbeitszimmer in § 4 Abs. 5 Nr. 6b Satz 1 EStG, so das Kölner Gericht. Das Finanzamt hat bereits Revision beim Bundesfinanzhof (BFH) in München eingelegt (Az. IX R 11/18).

mgö/LTO-Redaktion

 

 

https://www.lto.de/recht/nachrichten/n/fg-koeln-8k116015-spekulation-steuer-verkauf-immoblien-arbeitszimmer/

 

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52 minutes ago, Smaug said:

Am I understanding correctly, that the following decision means that those using a room in their home for business purposes no longer have to worry about the FA taxing part of the potential capital gains made in a future sale?

 

https://www.lto.de/recht/nachrichten/n/fg-koeln-8k116015-spekulation-steuer-verkauf-immoblien-arbeitszimmer/

 

Sorry, but no.

 

If you read that court ruling attentively, it's about someone who claimed the Arbeitszimmer as Werbungskosten, not as Betriebsausgaben.

Werbungskosten are the costs an employee has, so for example, like @MikeMelga has, who is an employee and claims for his home office since his works includes work performed at times when his office building is closed and therefore needs a space at home to do his employee job.

These employees are allowed to sell their flat/house without having to tax the profit pertaining to the space of that home office, that's what this ruling says.

 

As someone self-employed, your business expenses are called Betriebsausgaben, and until someone manages to get such a court ruling for self-employed people, you are stuck with taxing the increase in value of your office in your own flat/house should you no longer use that office, e.g. if you give up the activity or move your activity to another office or should you sell that flat/house. This concept is called Betriebsaufspaltung.

But of course, if at that moment you're 55 or older, you're eligible for that tax-free amount set down in §16 Absatz 4 EStG so you may not end up paying any income tax because of that office:

 

On 1/25/2018, 11:43:06, PandaMunich said:

However, just because it is taxable income doesn't mean that you will actually have to pay income tax.

Once in your life you are allowed to give up or sell your business asl long as you're 55 years old or older, and the first 45,000€ of your Aufgabegewinn/Veräußerungsgewinn are tax free (see §16 Absatz 4 EStG), so the value of the space you used for your business could have appreciated by 45,000€ and you wouldn't have to pay any tax. And any increase in value of above 45,000€ would be taxed with the advantageous Fünftelregelung: https://de.wikipedia.org/wiki/Betriebsver%C3%A4u%C3%9Ferung#Ermittlung_des_Ver%C3%A4u%C3%9Ferungsgewinns_(%C2%A7_16_Abs._2_EStG)

 

Please also read this article, which offers some solutions to this problem: http://www.steuer-schutzbrief.de/steuertipp-rubriken/steuer-tipps/artikel/steuerfalle-haeusliches-arbeitszimmer-gestiegenen-wert-der-immobilie-versteuern.html

 

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