Archiv der Kategorie: Doing business in Germany

Umzugskosten bei Arbeitnehmerentsendung nicht leichtfertig verschenken

Die Autoren Peter Scheller und Michael Dauer haben in der Zeitschrift Praxis Internationale Steuerberatung (PIStB 11/2017, S. 304) einen Artikel um Thema Umzugskosten bei Arbeitnehmerentsendung nicht leichtfertig verschenken – Teil 1: Werbungskosten veröffentlicht. Der 2. Teil zu den Bereichen Umsatzsteuer und … Weiterlesen

Veröffentlicht unter Arbeitnehmerentsendung, Doing business in Germany, Einkommensteuer, Expatriates, Umsatzsteuer, Umsatzsteuer / Mehrwertsteuer, Zoll, Zoll | Verschlagwortet mit , , , , , , , , , , | Hinterlasse einen Kommentar

German Taxation: Tax incentives to build new apartments

On 4 February 2016 Germany’s Federal Cabinet approved a draft bill on tax incentives for new apartments. The apartments must be rented out for residential purposes for at least 10 years. The residential buildings must be constructed between 1 Januar 2016 and 31 December … Weiterlesen

Veröffentlicht unter Doing business in Germany, Einkommensteuer, English, Internationales Steuerrecht | Verschlagwortet mit , , , , , , | 1 Kommentar

Keeping and storing accounting documents abroad

In 2009 Germany introduced the legal framework which allows German business entities to install its electronic bookkeeping abroad. This allows German companies and German subsidiaries of foreign business entities to outsource IT infrastructure, accounting and payroll processes abroad. Foreign service … Weiterlesen

Veröffentlicht unter Doing business in Germany, English, Rechnungslegung | Verschlagwortet mit , , , , , , , , | Hinterlasse einen Kommentar

German Business Tax

Germany imposes certain taxes on profits of domestic and foreign corporations with a tax representation in Germany. There are federal taxes such as corporation income tax (tax rate: 15%) and solidarity surplus charge (tax rate: 5,5% on corporation income tax … Weiterlesen

Veröffentlicht unter Doing business in Germany, English, Ertragsteuern, Expatriates | Verschlagwortet mit , , , | Hinterlasse einen Kommentar

Assignment and social security

Employed individuals who work in Germany are subject to Germany’s social security systems. Self-employed persons are in general not liable to German social security contributions. There are certain exceptions from this general rule. The most important exception is the assignment of an employee. The … Weiterlesen

Veröffentlicht unter Australia, Canada, Doing business in Germany, English, Expatriates, Japan, Schweiz / Switzerland, Sozialversicherung, USA | Verschlagwortet mit , , , , , , , , , , | Hinterlasse einen Kommentar

German social security for expatriates

In general expatriates moving to Germany are interested in their tax situation. For people with high income this is understandable. However, foreign employees and their employers should not ignore social security obligations in Germany. There are certain issues to be … Weiterlesen

Veröffentlicht unter Doing business in Germany, English, Expatriates, Sozialversicherung | Verschlagwortet mit , , , , , , , , , , | Hinterlasse einen Kommentar

Salary payments by third parties

Sometimes employees receive wage payments by third parties. This happens within company groups or through benefits granted by business partners.        This occurs, for example, in the following cases: discounts granted by business partners (for example: discounts on … Weiterlesen

Veröffentlicht unter Doing business in Germany, Einkommensteuer, English, Expatriates | Verschlagwortet mit , , , | Hinterlasse einen Kommentar

Deductible expenses for work-related second household

Expatriates who start working in Germany may keep the main household in their home country. This is especially the case if the family stays back home. This situation results in two households and leads to the question: Are the expenses … Weiterlesen

Veröffentlicht unter Arbeitnehmerentsendung, Doing business in Germany, Einkommensteuer, English, Expatriates | Verschlagwortet mit , , , , , , , | 10 Kommentare

Taxation of Stock Option Plans in Germany

Expatriates especially from the USA and the Anglo-Saxon world who have been sent to Germany by their employers are often beneficiaries of stock option plans. Regularly these employees exercise options while staying in Germany. This raises the question of how benefits will be … Weiterlesen

Veröffentlicht unter Doing business in Germany, Einkommensteuer, English, Expatriates, USA | Verschlagwortet mit , , , , , , , , , , , , , | 15 Kommentare

Deductible relocation expenses in Germany

Employees can deduct relocation expenses from their taxable income if these costs are job or work-related. Alternatively, the employer may reimburse those expenses free of tax. If the employer does not reimburse all relocation expenses, the employee is entitled to … Weiterlesen

Veröffentlicht unter Arbeitnehmerentsendung, Doing business in Germany, Einkommensteuer, English, Expatriates | Verschlagwortet mit , , , , , , , | 10 Kommentare