Schlagwort-Archive: Expatriates

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

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

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

Taxation of spouses in Germany

In Germany resident spouses will be jointly assessed for income tax purposes unless they opt for seperate assessment. Joint assessment decreases the tax burden if one spouse’s income is highrer than that of the other spouse. If a spouse qualifies for … Weiterlesen

Veröffentlicht unter Einkommensteuer, English, 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

Filing US-income tax returns

Our co-operation partner Geenback Tax Services provided us with the upcoming deadlines to file US-income tax returns. It’s that time of the year again and the US tax deadlines are rapidly approaching! Are you ready to file? Here are the … Weiterlesen

Veröffentlicht unter Einkommensteuer, English, Expatriates, USA | 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 , , , , , , , | 8 Kommentare

Child benefits in Germany

In Germany there is a wide range of tax incentives for parents and other persons who provide a home for children. However, the complex network of regulations makes it hard for Germans and especially expatriates to keep a sufficient overview. The following … Weiterlesen

Veröffentlicht unter Arbeitnehmerentsendung, Australia, Canada, Einkommensteuer, English, Expatriates, Japan, Russia, Schweiz / Switzerland, USA | Verschlagwortet mit , , , , , , , , , , , , , , , | 37 Kommentare