Einkommensteuer und Unternehmensbesteuerung

Study Notes

Aufgabensammlung für R611 Teil 1 Einkommensteuer (alte SPO: B312): This collection of exercises is regularly updated. Students should attempt problems alongside handouts, textbooks, and relevant legislation. Solutions are made available in a structured format through Moodle, when sufficient forum engagement exists.

Aufgabensammlung Überblick über die Unternehmensbesteuerung: Discusses different aspects of business taxation and income tax. Covers topics relating to general and splitting tax rates, specifically in Germany. Includes examples for analysis.
Aufgabe 1: Grundtarif: A single influencer, Cathi H., earns €150,000 in advertising revenue in 2022. Deductible expenses (business expenses) total €30,000. Additional deductions include health insurance contributions (€) and unreimbursed medical expenses (€10,000). Calculate Cathi's income tax liability under the basic rate. Ignore other taxes (solidarity surcharge, business tax, and VAT).
Aufgabe 2: Splittingtarif: Similar scenario as Aufgabe 1, but Cathi is married to a Drittligaspieler (third-league soccer player), Mats H. Mats's salary is €100,000 with €800 in deductions. Their combined deductions equal €10,000. Calculate the income tax liability for the couple (splitting rate) for 2022, using relevant German tax law, and ignore other taxes.

Aufgabe 3 (Beispiel auf Folie 29): Examines the limited tax liability of a French and a Belgian individual given the specific legal principles and where applicable. Questions the reasons behind this limited tax liability.
Aufgabe 4 (Folie 33): Details the tax implications of Jochen Schwarz, a widower living in Ghana, regarding his intention to move to Freiburg. The key point is establishing if tax residency/liability changes with relocation.
Aufgabe 5 (Folie 34): Explores the German tax liability of Spanish salsa dancer Oliviero Gapzo on a trip to Germany. The focus is determining if he is subject to German income taxes.

Aufgabe 6 (Folie 29 -31): Investigates the case of a Dutch tour operator (Ruud Gouda) marketing his educational programs in Germany. It analyzes whether or not his business activities result in a German tax liability, and examines the issue of potential tax responsibilities for his employee, Ronald.
Aufgabe 7 (Folie 29 -31): This examines the implications for Ruud Gouda (in context of an alternate plan) if he intends his business activities in Germany to not trigger direct tax liability.

Aufgabe 10 (Folien 39 und 41): Verlustausgleich: Analyses a scenario where Cathi H. earns revenue, has business expenses, and has rental properties, one with a profit and one with a loss. Calculations take place to determine her final tax liability.
Aufgabe 11 (Folien 40 und 42): Auf Antrag beschränkbarer Verlustrücktrag: Focuses on understanding a case where a restaurant owner (G) has a loss in 2023 and explores the calculation of tax liability, potential tax losses and tax burden.
Aufgabe 12 (Folien 40 bis 42): Mindestbesteuerung beim Verlustvortrag: Provides a case study about a newly founded business. It analyzes the tax implications of a business loss carry-forward to the following year, considering potential minimum tax obligations after the loss is applied.