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Gewerbe: IT, Web, Software & similar activities - All About

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14 minutes ago, someonesdaughter said:

 

The answer is obvious: Any Gewerbe needs a Gewerbeschein. 

 

 

The registration of the trade at the competent authority (e.g. trade office of the municipality) and afterwards at the tax office. 

 

Just for the sake of completeness: Operating a trade without a trade licence is a misdemeanour and can cost up to 50,000€ fine. And if the profits are not registered with the tax office and taxed, then that is tax evasion, a criminal offence ... 

 

By the way, it is hair-raising how little you know after years (!) of dealing with this topic... I repeat myself:

 

"If you lack the basics, I advise you to do a business start-up seminar. Please inform yourself independently at IHK, Volkshochschule etc. who offers this in Munich and when."

 

 

 

"The registration of the trade at the competent authority (e.g. trade office of the municipality) and afterwards at the tax office. "

So, the Gewerbe is already registered (the first underlined part), and Fragebogen is about to be sent (then tax number should be issued) - the second underlined part, correct?

 

I thought it might represent something other than the registration and obtaining the tax number (some special licence).

 

Today I've composed and sent an email to the MEB Munich and maybe get an appointment with them in the near future.

 

"By the way, it is hair-raising how little you know after years (!) of dealing with this topic"

I agree, I've asked many questions in the past but until just recently, we didn't know in which direction it would go.

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13 minutes ago, java10 said:

So, the Gewerbe is already registered

 

Then you have a copy of the registration, that's your Gewerbeschein. 

 

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6 minutes ago, someonesdaughter said:

 

Then you have a copy of the registration, that's your Gewerbeschein. 

 

 

Great, thanks!

 

Could you please answer this question regarding the trade tax. There is the threshold of 24,500 EUR, and above that, needs to be taxed in accordance with the local rates, right?

 

 

Let's say the profits were around 15.000 - so no trade tax is to be paid. But I expect this amount is to be further taxed somehow (as her personal income, or something). Anyway, if she were an employee - her gross salary would be taxed per tax class 5.

 

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31 minutes ago, java10 said:

 

Could you please answer this question regarding the trade tax. There is the threshold of 24,500 EUR, and above that, needs to be taxed in accordance with the local rates, right?

 

Yes and the treshold refers to the profit.

 

Quote

 

Let's say the profits were around 15.000 - so no trade tax is to be paid.

 

Correct.

 

Quote

But I expect this amount is to be further taxed

somehow (as her personal income, or something).

 

If the profit is 15,000 that is 15,000 income, so it will be taxed as income.

 

Quote

 

Anyway, if she were an employee - her gross salary would be taxed per tax class 5.

 

Tax classes are irrelevant for profit, tax classes are only relevant for advance income tax payments for employees. 

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10 minutes ago, someonesdaughter said:

 

If the profit is 15,000 that is 15,000 income, so it will be taxed as income.

 

Tax classes are irrelevant for profit, tax classes are only relevant for advance income tax payments for employees. 

 

It's getting clearer.

 

A scenario:

 

Let's say my wife makes these 15k as her profit (after deduction of all expenses, etc.) through her Gewerbe during a single year. I, on the other side, as an employee in my current company earn xx.xxx EUR. At the beginning of the next year, we submit our tax return from which it is visible how much we earned together. Based on this, Finanzamt calculates the amount we are to pay or to get back. So basically, from the standpoint of the Finanzamt, it does not matter if her profit/income of 15k came through her Gewerbe or as a net salary if she were an employee in a company?

 

Of course, in the event the income/profits were above 24.500, the amount exceeding 24.500 EUR would first be trade-taxed, and then the remainder is her income in the above scenario.

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14 minutes ago, java10 said:

 

It's getting clearer.

 

A scenario:

 

No, stop. I give you an inch, you take the mile. I'm not your personal founding or tax consultant. 

 

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4 minutes ago, someonesdaughter said:

 

No, stop. I give you an inch, you take the mile. I'm not your personal founding or tax consultant. 

 

 

Sure. I just wanted you to confirm I understood correctly. Anyway, thank you very much for the answers you provided so far, I appreciate it.

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If a self-employed person (Gewerbe) wants a buy a mobile phone for business purposes, do they have to somehow prove it will be used for business, not only for private purposes (this particular one would be dual-sim - so both private and business SIM cards would be used at the same time).

 

Another thing is: Does the receipt that comes with the device have to mention any information related to the buyer's Gewerbe (tax number, etc.) or will the usual name of the seller (as a natural person) suffice?

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