Schlagwort-Archive: Expats

Taxation of spouses in Germany

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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

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Assignment and social security

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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

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German social security for expatriates

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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

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Salary payments by third parties

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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

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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

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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

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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 , , , , , , , , , , , , , , , | 30 Kommentare

Taxation of Stock Option Plans in Germany

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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

Foreign source income and German income tax

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Foreign source income is in general not subject to German income taxation if a person is not resident in Germany. However, in years where a person enters or leaves Germany this sort of income might affect the progressive German income tax … Weiterlesen

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

Deductible relocation expenses in Germany

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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 , , , , , , , | 9 Kommentare