Schlagwort-Archive: income tax

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

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

7 Facts about Gambling Winnings in the US

If you love the excitement and allure of gambling in the US, you may be wondering just how your winnings will be taxed. A federal appeals court ruled recently that the IRS can’t tax foreigners on each bet they make … Weiterlesen

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

German Business Tax

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

US Besteuerung von Deutschen

Deutsche Staatsangehörige müssen in ganz unterschiedlichen Situationen im Ausland Steuern zahlen. Das ist relativ einfach nachzuvollziehen, wenn man im Ausland arbeitet und/oder wohnt. Natürlich denkt man auch an Situationen, in denen man in Deutschland wohnt, aber Investments wie beispielsweise eine … Weiterlesen

Veröffentlicht unter Einkommensteuer, USA | 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

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

Taxation of Stock Option Plans in Germany

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