Schlagwort-Archive: Germany

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

German tax residence

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 , , , , , , , , , | 37 Kommentare

Investment in German real estate

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

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

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