Is there a penalty for late registration of self employed status in Germany? I believe it is the case (please correct me if this is wrong) that if someone earns money in Germany on a self-employed basis, then they are supposed to register as self-employed with the local finance office, even if the actual income from this work is very low. What would happen in the case where someone had been working for about a year as self-employed but earning an extremely low income from this (far below the threshold to pay tax) and hence did not realise they needed to register? Upon realising that they should register, would they be subject to a fine or other penalty for not having registered in a timely manner? Edit: the work in question is conducted online, and does not involve any element of physical risk.
When starting self-employed work, there are a number of consequences. If the activity is gewerblich but not freiberuflich, it is necessary to register with the Gewerbeamt (~ trade office). This obligation is specificed in §14 GewO. Per §146 GewO, failure to perform a registration is a misdemeanour that can be fined with up to €1000. This assumes that the business has to be registered but not authorized. For any self-employed work, it is necessary to fill out the Fragebogen zur steuerlichen Erfassung with your tax office. This is specified in §138 AO. I can't find information about a concrete fine, but misdemeanours are generally fined with between €5 to €1000, in proportion with the severity. As a self-employed person, you are required to file taxes. Delayed tax filings are penalized (see §152 AO) with 0.25% interest per month on the due tax (at least €10 or €25 per month), but is capped at €25000. However, the surcharge can be dropped if no tax is owed. Note that without any tax filings, the tax office is required to estimate your earnings – and is allowed to assume the “worst case” of maximal reasonable earnings (§162 AO). You are required to inform your health insurance about any changes to your employment, including taking up self-employment. If you are insured through statutory health insurance, they will recalculate your past insurance premium. The good news that premiums depend on your income, so low additional income will lead to moderate additional payments. If you draw any kind of public benefits or social security payments (including Bafög or Arbeitslosengeld I/II), you must notify the respective office. You may be required to repay part of these benefits (with penalties). However, this will depend a lot on how much you earned. Given that we're talking about low sums, there might be some exceptions from having to register as self-employed. If your activity were revenue-neutral or -negative, there might be an argument that it's not a business but Liebhaberei, i.e. a hobby (but it depends on the details). Services as part-time tutor, artist, or caregiver might be tax-free for up to €3000/year (but it depends on the details). That the self-employed work was carried out through a computer makes absolutely no difference.
It is likely that you don't owe any taxes even though you have worked for many years in Brazil. Earned income that is earned outside the U.S. by natural persons who are U.S. citizens (as oppose to entities like corporations) up to a certain amount that is indexed for inflation is excluded from taxation under Section 911 of the Internal Revenue Code. The cut off is $104,100 U.S. per year in 2018 (about 347,000 Brazilian Reals per year). Also, unearned income and any excess earned income can benefit from the standard deduction and personal exemption from U.S. income taxation unburdened by your foreign earned income up to the threshold. This can be quite substantial. Similarly, if you have children, they would benefit from the child tax credit which would reduce your income tax obligation. And, any U.S. federal income tax due on your unearned income to the extent that it exceeds the standard deduction and personal exemption from U.S. income taxation is reduced by any Brazilian taxes you paid on your Brazilian income as a result of the foreign tax credit. The bottom line is that unless you are very affluent and have significant unearned income, it is unlikely that you owe any U.S. income taxes. Even if you do owe U.S. taxes after these considerations, they wouldn't arrest you. You have to be "willfully" violating U.S. tax laws for it to be a criminal offense and this is one small corner of the law where ignorance of the law is an excuse. And, the Internal Revenue Service would first have to send you several notices by mail setting forth the amount that they think that you owe, allowing you to dispute that amount, and the declaring that you owe it, before you have a potentially criminal tax violation that is well defined enough and communicated to you well enough that you can willfully fail to file a tax return or can willfully fail to pay. So no, they will not arrest you and make you pay, at least not until they send you lots of notices which you ignore. On the other hand, if you do owe any U.S. income taxes there is no statute of limitations on collecting those taxes for years in which you were required by U.S. tax law to file a tax return but did not (basically, years in which you owed U.S. taxes). So, if you, for example, won a big lump sum payment playing the lottery when you were 20 years old and owed U.S. income taxes as a result (even though you didn't know it), those taxes could still be collected by the IRS when you are 40 years old since you did not file any U.S. tax return for the year in which you had taxable U.S. income. Finally, under the Tax Cuts and Jobs Act of 2017 enacted in December last year, U.S. taxation of the foreign income of U.S. persons was reformed in the most significant way in the last seventy years or so, and the taxation of U.S. persons on foreign source income is greatly curtailed for 2018 going forward. This is not retroactive, but could mean that as you come into your higher income earning years in middle age, that the taxation of U.S. citizens on their worldwide income is no longer a serious concern for you, even if it would have been under U.S. tax law before then. Enforcing laws that have since been repealed is also rarely an administrative priority for the IRS. It is also hard (to the point of being economically not worth it) to enforce U.S. tax laws against someone who has no U.S. assets. It is also possible that even though you were a dual citizen at birth, that you could have taken an act (e.g. voluntarily serving as an officer in the Brazilian military) that could cause you to lose your U.S. citizenship. So, even if you were a U.S. citizen at birth, it is not 100% certain that you are a U.S. citizen now.
Yes. Art 13 requires you to provide “the identity and the contact details of the controller”. You are the data controller. Your name and address are necessary to establish your identity. Using AdSense means you're offering an internet society service commercially. In that case, there's also probably some EU fair competition directive that was implemented in your countries national law and will provide equivalent requirements. For example, my country Germany has a far-reaching Impressumspflicht. Not sure if this is the most relevant EU law, but Art 22 of Directive 2006/123 requires that your country passed laws to ensure that you make available “the name of the provider, his legal status and form, the geographic address at which he is established and details enabling him to be contacted rapidly and communicated with directly and, as the case may be, by electronic means”. I think you would be in scope of this directive since you're acting commercially. This legally mandated self-doxxing is unfortunate for private bloggers, but it's also essential for making it possible to enforce data subject rights: if you were to violate someone's privacy rights, how could they sue you if they don't know where to serve you with a lawsuit? However, all things are a balancing act. These requirements are not intended to limit freedom of expression. If you're just trying to communicate something to the public without jeopardizing your anonymity, then paradoxically social media services can be more attractive.
Yes, it triggers the GDPR obligations Considerations: Can you surely identify those residing in Europe? In that case you should ask them to sign up again and confirm the consent. A lot of mailing lists are doing just that. Did they previously give consent and you can document it? If so, then you can argue that you have the required consent. Do you have business in Europe? If not then I don't think they would bother to go after you. You could just walk away from the fine. What other personal informastion are you storing? If you know who reside in Europe then you already have more info than just the email. The email address itself wouldn't be much of a documentation issue, SAR or Portability task.
Where your office is, is your designated workspace. You get the public holidays wherever your official office address is. If you live and work in Hessia, then you get the 11 public holidays there. If you live in Hessia but work right over the border in Bavaria, you get 14 public holidays, even if you live in Hessia. Now, where do you work in case of remote work? That depends on what your official work address is. Do you connect remotely to an office in Bavaria where you are located on paper or do you have no such office? If you have an office you work at officially, then that is your agreed-upon, designated workplace, and in our example, if that's in Bavaria you get the 14 public holidays. If you don't are designated to work in an office in Bavaria and may log in remotely there, then your agreed-upon, designated workplace is your home address, and if that is in Hessia, you get the 11 public holidays there. Where your company's central is... Now, let's assume the company is seated in Brandenburg, which has 12 public holidays. That doesn't matter at all: the Feieratagsrecht of the place you work (officially) dictates your public holidays. So either the laws of your designated location apply: either Hessia's 11 public holidays if your home is the designated workplace, or Bavaria's 14 if the office you connect to is the designated workplace but you remote-connect to it. It would by the way matter if you are designated to be in a location for that exact day: you could be designated to work in a location that has no public holiday on that day, then you don't get that day. However, the Brandenburg company can decide to say &quot;You get our extra holidays in addition. Have fun with the extra free day&quot; - that'd be extra in the contract, not the legal requirement.
The status of any PII (Personally Identifiable Information) is the same in GDPR regardless of location, or who enters it. Its goals are (among others) to stop any actor (company / government or other) from hiding responsibility about their use and practices around people's data. GDPR does even apply to anything offline and on paper. Basically it means you have to validate any entry field is free of PII before processing it. Or make it clear in your privacy statement how you handle this use-case.
Your legal obligation to pay income taxes is generally dependent upon where you perform the work, not where the funds you earn from doing the work are delivered. If you do work in Turkey that causes you to receive earned income, you owe Turkish income taxes on those earning, and your employer has a legal obligation to the Turkish government to make sure that those taxes get collected, or your employer will have to pay your taxes (with penalties) for you. If your employer has to do that, your employer will dock your pay to cover your obligations regardless of which bank account you use or whether you set up a corporation that does work in Turkey as a subcontracting company rather than in an employee-employer relationship. Any of the actions you propose to evade Turkish income taxes would constitute criminal tax fraud and could lead to you and the payroll officials at your employer's company who were complicit in allowing you to attempt to evade Turkish taxes spending time in a Turkish prison. Then you'd be deported. And, of course, you'd be fired probably as soon as you were criminally charged. The U.S. would cooperate with Turkey in pursuing you, your employer and your employer's payroll officials, although I don't know how the Kuwaiti government would respond.
If you process any personal data, you do need to provide notice to the data subjects per Art 13 or Art 14 GDPR. Personal data is any information relating to a (directly or indirectly) identifiable natural person. It seems you are processing personal data including as addresses, PayPal accounts, and IBANs. Thus you're in scope of the GDPR. The GDPR does have an exception when data is processed for “purely personal or household purposes”, but that very likely does not apply to you. The German Datenschutzkonferenz (DSK), a cooperation of the German supervisory authorities, has published a handout on information obligations, listing which information has to be provided in a privacy notice: https://datenschutzkonferenz-online.de/media/kp/dsk_kpnr_10.pdf Such a privacy notice can be fairly short if you're don't doing anything special, in particular if you only use the data as necessary to fulfil the sale contract and then as legally required (e.g. for keeping financial records). There are privacy notice generators that can help with the boilerplate, but be aware that some are significantly outdated, and that in any case you have to fill in the information about your concrete processing activities. You have guessed correctly that you will need to inform your customers about your data retention periods. Your privacy notice will get more complicated if you also want to use this data in other ways, for example for marketing purposes. That would also require you to think about appropriate legal bases (e.g. legitimate interests, or consent).