Schlagwort-Archive: Germany

German tax residence

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Residence is one of the most common criteria for the taxation on income. Most states tax the worldwide income of a person who is a resident within their territory. Unfortunately every state is free to define the term residence differently. … Weiterlesen

Veröffentlicht unter English, Expatriates, Internationales Steuerrecht, United Kingdom, USA | Verschlagwortet mit , , , , , , , , , | 3 Kommentare

Investment in German real estate

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For foreign investors Germany’s real estate property is still attractive although property prices are still rising. Foreign investors have to consider legal and tax issues in Germany. This article covers 10 main tax issues. (1) German real estate and taxes … Weiterlesen

Veröffentlicht unter Einkommensteuer, English, Erbschaftsteuer, Expatriates, Immobilien, Umsatzsteuer, Umsatzsteuer / Mehrwertsteuer | Verschlagwortet mit , , , , , , , , , | Hinterlasse einen Kommentar

Taxation of Stock Option Plans in Germany

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As an US expat, it’s important to understand the differences of how stock options are taxed in different countries. Knowing the ins and out will help you properly file your taxes in both the US and your host country – … Weiterlesen

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

German Taxation: Tax incentives to build new apartments

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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

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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

Will overturned by Royal Court of Justice

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It does not happen very often that a Court decision over inheritance law gets high profile publicity. However, the recent verdict of Her Majesty’s Court of Appeal regarding Heather Ilott’s share of inheritance attracted public attention on a large scale. You may … Weiterlesen

Veröffentlicht unter English, Erbschaftsteuer, Europarecht, Expatriates, Rechtsprechung, United Kingdom | Verschlagwortet mit , , , , , , , , , , , , , , , , , | Hinterlasse einen Kommentar

German Business Tax

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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

The Ins and Out of US Taxation for German Citizens

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American tax rules are complex for US taxpayers, but they can also be confusing for others who spend time working in the US or have US investments. Let’s take a closer look at some of the more common tax situations … Weiterlesen

Veröffentlicht unter Einkommensteuer, English, Expatriates, USA | Verschlagwortet mit , , , , , | 2 Kommentare

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

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