Tax declarationThe old tax system is complicate and it's possible to manipulate. In the new system, most humans have only to declare the ground usage.
Each human has an exempted amount for ground usage. Exempted amount for residing and general exempted amount. For Germany would be my proposal 2000.-EUR per year exempted amount for residing and 2000.-EUR general, 10.-EUR per m² building allotment and year. The exempted amount for residing has to be allocated on one place only. The general exempted amount is for an organization, a company, but can be also used for more space for residing.
Only real production companies require a bookkeeping department. But what is a production company? The farmer for example. But not the carpenter. The carpenter is in this system no production company, but a mounting company. The carpenter purchases wood and accessories and mounts this. The product consequences taxes are here completely at the production companies producing wood and accessories.
All what the carpenter has to declare, his joinery is on 600m² ground and his 2 employees have assigned their general exempted amount to the joinery. 600m² times 10 makes 6000.-EUR ground usage tax. 3 * 2000.-EUR exempted amount makes 0. His company has not to pay any taxes. Without his 2 employees, he would have to pay 4000.-EUR ground usage tax. |