Archiv der Kategorie: English

Taxation of digital economy

On 21 March 2018, the EU commission published a proposal in regard to the taxation of digital business activities in the European Union. There are two proposals. Reform of corporate tax systems The first proposal is on a reform of … Weiterlesen

Veröffentlicht unter Doing business in Germany, English, Europarecht, Medien & IT | Verschlagwortet mit , , , | Hinterlasse einen Kommentar

Double household in Germany

Our article Deductible expenses for work-related second household requires a partcial amentment. From 2014 on the 60 square meter criterion is not applicable any more for a work-related double household in Germany. On the other hand deductible expenses are limited … Weiterlesen

Veröffentlicht unter Einkommensteuer, English, Expatriates | Verschlagwortet mit , , , | Hinterlasse einen Kommentar

The unwanted permanent establishment in Germany

Expatiates living and working in Germany are aware of the fact that relocation to Germany has consequences in regard to their tax situation. Most expatriates who live and work in Germany are employees who work for a German or foreign … Weiterlesen

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

Freelancer and the „false“ self-employed phenomenon

Some service industries employ freelancers rather than employees in order to carry out certain jobs. To work as a freelancer can be beneficial both for the freelancer and his/her customer. However, if the freelancer’s position is similar to the one of … Weiterlesen

Veröffentlicht unter English, Expatriates, Sozialversicherung | Verschlagwortet mit , , , , | 4 Kommentare

IAPA meeting 2017 in Warsaw

This year’s general meeting of the IAPA International Association of Professional Advisers took place on the 29 and 30 September 2017 in Warsaw. Main topics of this year’s conference were the new EU-regulation on data protection, taxation of expatriates living … Weiterlesen

Veröffentlicht unter English, Erbschaftsteuer, Expatriates, France, Netherlands, Österreich / Austria, Poland, Schweiz / Switzerland, Spanien, Sweden, Turkey, Umsatzsteuer, Umsatzsteuer / Mehrwertsteuer, USA, Zoll, Zoll | Verschlagwortet mit , , , , , , , , , , , , , , , , , , , , , , | 1 Kommentar

Termin: Umsatzsteuervergütung / VAT refund

Frist / Deadline Unternehmen, die sich die Umsatzsteuer eines anderen EU-Mitgliedstaates des Jahres 2016 vergüten lassen wollen, müssen dies bis zum 30. September 2017 tun! Business entities have to apply for a refund of VAT of another EU-member state 2016 by September … Weiterlesen

Veröffentlicht unter English, Umsatzsteuer, Umsatzsteuer / Mehrwertsteuer | Hinterlasse einen Kommentar

Expatriates: 10 issues to be considered as a retired person in Germany

In general expatriates relocate to Germany for business or job reasons. However, there is a growing number of expatriates especially from the US and the UK who are moving to Germany when reaching retirement age. The reasons for this move … Weiterlesen

Veröffentlicht unter English, Expatriates, United Kingdom, USA, Zoll | Verschlagwortet mit , , , , , , , , , , , , , , , , , | Hinterlasse einen Kommentar

S Corporation as tax trap for US-expatriates?

The number of US citizens who are living and working in Germany increases steadily. Although their number with circa 110,000 persons is relatively small, their economic significance is high. US-citizens who move to Germany generally have either well paid jobs … Weiterlesen

Veröffentlicht unter Einkommensteuer, English, USA | Verschlagwortet mit , , , , | Hinterlasse einen Kommentar

German social security rates 2017

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 English, Expatriates, Sozialversicherung | Verschlagwortet mit , , , , , , , , , , , | 13 Kommentare

Implications of Brexit on Irish economy

The German-Irish Chamber of Industry and Commerce (Deutsch-Irische Industrie- und Handelskammer) published a report Brexit – a view from the Chambers in December 2016 about the economical impact of the Brexit on Ireland’s economy. The authors of the report analyse … Weiterlesen

Veröffentlicht unter Allgemein, English | Verschlagwortet mit , , | Hinterlasse einen Kommentar