Is a tax advisor useful? House construction, renting, depreciation, photovoltaics, etc.

Hello everyone,

I would like to know if, in your opinion, it might make sense to get in touch with a tax advisor in the course of the new construction. So far, we have always handled everything ourselves. However, the following things apply to us, and I would like to avoid "saving" in the wrong place and not fully exploiting all possibilities. If necessary, tips for the construction phase might also be conceivable?

[*
New construction with an accessory apartment
[LIST]
[*]Possibly renting out the accessory apartment
[*]Consequently: special depreciation for new rental apartments
[*]“Linear” depreciation for rental


[*]New rental of existing condominium
[*]Possibly photovoltaic
[*]Part-time, parental leave (all within the period last year, this year, next year)
[*]Several small businesses in addition to a regular employment relationship
[*]...

What do you think, by the way, what are/were your experiences?

Thank you very much!

I would do everything myself

the big WISO and getting a bit into it.

last year we had the construction of the WHG, that was no problem, just like reclaiming the tax for the photovoltaic system.

then this year the VAT pre-registration 12 times with Elster, that was very easy.

i still have a bit of respect for the taxation of private consumption and the profit and loss statement that i have to do for the photovoltaic system... but apparently there is a paid Excel from some tinkerer that spits everything out in a way compatible with Elster.

Possibly photovoltaics

Regarding photovoltaics, considered on their own, I actively advise against consulting a tax advisor. First, they usually have no idea about this special case, secondly, it ruins the return. If you only have a few hundred euros per year in income, it would be stupid to spend three digits on tax consulting.

Multiple small businesses alongside regular employment

Then you probably already know that a natural person is either a small business owner or not. That means the turnover from all self-employed activities decides whether you can opt in at all.
Moreover, with photovoltaics, one usually wants to reclaim the input VAT from the investment, which means you cannot appear as a small business owner in other side businesses.
Since my wife is a small business owner and is supposed to remain so, the photovoltaics are therefore exclusively run by me.

Part-time, parental leave (all in the period last year, this year, next year)

Change the tax classes one year in advance so that the parent with longer parental leave artificially increases their net income, since the parental allowance is based on that.

By the way, what do you think, what are/were your experiences?

Just do a one-time consultation, it doesn’t have to be an ongoing mandate, bookkeeping etc.

the big WISO and dig in a bit.

I have the “big” tax saver declaration with photovoltaics module. It works. It also has comparison calculators for self-consumption and stuff.
Since then, the software expenses of course go into business expenses.

Then you surely already know that a natural person is either a small business owner or not. That means the revenue from all self-employed activities determines whether one can opt in at all.

The statement is incorrect. Photovoltaics as an entrepreneur and small business (including several) without VAT obligation is not a problem at all.

The statement is false. Photovoltaics as an entrepreneur and small business (also multiple) without VAT obligation is not a problem at all.

No, I strongly disagree with that. The small business status is tied to the natural person. That means you can also run 20 partnerships, but the turnover limit applies collectively to all of them. I had that explicitly checked "back then."

See Umsatzsteuergesetz §19 item 3 "Total turnover is the sum of taxable sales carried out by the entrepreneur within the meaning of § 1 paragraph 1 no. 1 minus the following sales:"