German Tax Law

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Introduction[edit]

  1. Introduction 0% developed  as of Jan 26, 2006
  2. Background 0% developed  as of Jan 26, 2006

Sources of Law Effecting Germany[edit]

  1. Supra-National (or unwritten) Law Concepts 0% developed  as of Jan 26, 2006
  2. Basic Law (i.e. Constitution) 0% developed  as of Jan 26, 2006
    1. International Law 0% developed  as of Jan 26, 2006
      1. Multi-National Law 0% developed  as of Jan 26, 2006
        1. EC Law 0% developed  as of Jan 26, 2006
      2. Bi-National (or Bi-Lateral) 0% developed  as of Jan 26, 2006
        1. Double Tax Conventions 0% developed  as of Jan 26, 2006
          1. German Constitution Art. 59 (i.e. GG) gives DTC's priority over Germany's right to Tax as given in the General Tax Act (i.e. AO) §2 0% developed  as of Jan 26, 2006
          2. German Statutory Law (i.e. Uni-lateral law) 0% developed  as of Jan 26, 2006
            1. Tax Acts 0% developed  as of Jan 26, 2006
            2. Ordinances (i.e. EStDV or Einkommensteuer-Durchführungs-verordnung) 0% developed  as of Jan 26, 2006
            3. Autonomous Statutes 0% developed  as of Jan 26, 2006
          3. Non-Statutory Law 0% developed  as of Jan 26, 2006
            1. Court Decisions (or Judge Made Law) 0% developed  as of Jan 26, 2006
            2. Other Executive Law 0% developed  as of Jan 26, 2006
              1. Guidelines 0% developed  as of Jan 26, 2006
              2. Decrees 0% developed  as of Jan 26, 2006
              3. Circulars 0% developed  as of Jan 26, 2006
              4. Orders 0% developed  as of Jan 26, 2006

References & Definitions[edit]

  1. References 0% developed  as of Jan 26, 2006
  2. Definitions 0% developed  as of Jan 26, 2006

Taxation of Natural Individuals[edit]

  1. German Residents 0% developed  as of Jan 26, 2006
    1. Taxation 0% developed  as of Jan 26, 2006
      1. Income from German Sources 0% developed  as of Jan 26, 2006
        1. International 0% developed  as of Jan 26, 2006
          1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
          2. Bi-Lateral 0% developed  as of Jan 26, 2006
            1. DTC's 0% developed  as of Jan 26, 2006
              1. Uni-Lateral 0% developed  as of Jan 26, 2006
                1. EStG §2(1) Income Source Identification 0% developed  as of Jan 26, 2006
                  1. Agriculture and forestry income 0% developed  as of Jan 26, 2006
                  2. Business income 0% developed  as of Jan 26, 2006
                  3. Independent Personal Services 0% developed  as of Jan 26, 2006
                  4. Dependent personal service income 0% developed  as of Jan 26, 2006
                  5. Capital Investment income 0% developed  as of Jan 26, 2006
                  6. Rental income 0% developed  as of Jan 26, 2006
                  7. Other, income including annuities ad private short-term capital gains 0% developed  as of Jan 26, 2006
                2. Non-taxed Sources (i.e. Exclusions from Sources) 0% developed  as of Jan 26, 2006
                  1. Gifts, bequests, prizes & lottery winnings 0% developed  as of Jan 26, 2006
                  2. Long term capital gains unless 0% developed  as of Jan 26, 2006
                    1. Part of trade or business 0% developed  as of Jan 26, 2006
                    2. Sale of corporate stock held as personal property 0% developed  as of Jan 26, 2006
      2. Income from Other Worldwide (i.e. Non-German) Sources 0% developed  as of Jan 26, 2006
        1. Taxation 0% developed  as of Jan 26, 2006
          1. International 0% developed  as of Jan 26, 2006
            1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
            2. Bi-Lateral 0% developed  as of Jan 26, 2006
              1. DTC's 0% developed  as of Jan 26, 2006
                1. Uni-Lateral 0% developed  as of Jan 26, 2006
                  1. Tax Free Foreign Income 0% developed  as of Jan 26, 2006
                    1. EStG §34(c)(5) Specific Employment Income when earned by DE Resident from Foreign Companies in Foreign Locations 0% developed  as of Jan 26, 2006
                  2. Double Taxation Prevention i.e. Income earned by DE resident from Foreign Activities 0% developed  as of Jan 26, 2006
                    1. Foreign Tax Act (i.e. AStG Außßensteuergesetz)0% developed  as of Jan 26, 2006
                      1. AStG §12, Gives Human DE Residents a Reduction in their DE Tax Paid based on Foreign Tax Already Paid on Foreign Income Earned via...0% developed  as of Jan 26, 2006
                        1. EStG §34(c)Foreign Tax Credit re Foreign Tax Paid by DE resident on Foreign Income earned0% developed  as of Jan 26, 2006
                          1. EStG §34(c)(1) Method 1: Maximum Limit Calculation re Foreign Tax Paid OR0% developed  as of Jan 26, 2006
                          2. EStG §34(c)(2) Method 2: Straight Deduction re Foreign Tax Credit Allowed0% developed  as of Jan 26, 2006
                        2. EStG Ordinance §68A0% developed  as of Jan 26, 2006
          2. Tax Avoidance Provisions 0% developed  as of Jan 26, 2006
            1. Foreign Tax Act (i.e Außensteuergesetz) 0% developed  as of Jan 26, 2006
              1. AStG §1 re Human Individuals 0% developed  as of Jan 26, 2006
              2. Which Sections Apply? and what's the penalty? 0% developed  as of Jan 26, 2006
                1. AStG §2 - 5 0% developed  as of Jan 26, 2006
  2. Non-German Residents 0% developed  as of Jan 26, 2006
    1. Income from German Sources 0% developed  as of Jan 26, 2006
      1. Taxation 0% developed  as of Jan 26, 2006
        1. International 0% developed  as of Jan 26, 2006
          1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
          2. Bi-Lateral 0% developed  as of Jan 26, 2006
            1. DTC's 0% developed  as of Jan 26, 2006
              1. Uni-Lateral 0% developed  as of Jan 26, 2006
                1. AO §1 Taxation on German Income Sources Only (i.e. limited liability) 0% developed  as of Jan 26, 2006
    2. Income from Other Worldwide (i.e. Non-German) Sources 0% developed  as of Jan 26, 2006
      1. Taxation 0% developed  as of Jan 26, 2006
        1. International 0% developed  as of Jan 26, 2006
          1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
          2. Bi-Lateral 0% developed  as of Jan 26, 2006
            1. DTC's 0% developed  as of Jan 26, 2006
              1. Un-Lateral 0% developed  as of Jan 26, 2006

Taxation of Legal Individuals[edit]

  1. Resident German Legal Entities 0% developed  as of Jan 26, 2006
    1. AO §1 Taxation on All Income Sources (i.e. unlimited liability) 0% developed  as of Jan 26, 2006
      1. Income from German Sources 0% developed  as of Jan 26, 2006
        1. Taxation 0% developed  as of Jan 26, 2006
        2. Income from German Sources 0% developed  as of Jan 26, 2006
          1. International 0% developed  as of Jan 26, 2006
            1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
            2. Bi-Lateral 0% developed  as of Jan 26, 2006
              1. DTC's 0% developed  as of Jan 26, 2006
                1. Uni-Lateral 0% developed  as of Jan 26, 2006
      2. Income from Other Worldwide (i.e. Non-German) Sources 0% developed  as of Jan 26, 2006
        1. Taxation 0% developed  as of Jan 26, 2006
        2. Income from German Sources 0% developed  as of Jan 26, 2006
          1. International 0% developed  as of Jan 26, 2006
            1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
            2. Bi-Lateral 0% developed  as of Jan 26, 2006
              1. DTC's 0% developed  as of Jan 26, 2006
                1. Uni-Lateral 0% developed  as of Jan 26, 2006
        3. Double Taxation Prevention i.e. Foreign earned income owned by DE resident 0% developed  as of Jan 26, 2006
          1. AStG §12 Gives Tax Credit for Legal Individuals: Tax Deduction of Foreign Tax Paid by DE resident on Foreign Income earned 0% developed  as of Jan 26, 2006
    2. Tax Avoidance Provisions 0% developed  as of Jan 26, 2006
      1. Foreign Tax Act (i.e Außensteuergesetz) 0% developed  as of Jan 26, 2006
        1. Who does it apply to (i.e. Application)? 0% developed  as of Jan 26, 2006
          1. AStG §1 re Legal Individuals 0% developed  as of Jan 26, 2006
        2. Which Sections Apply? and what's the penalty? 0% developed  as of Jan 26, 2006
          1. AStG §6 Benefits from the Transfers of Hidden Reserves 0% developed  as of Jan 26, 2006
          2. AStG §7 - 14 Benefits from German Controlled Foreign Companies in Low Tax Countries 0% developed  as of Jan 26, 2006
  2. Non-German Resident Legal Entities 0% developed  as of Jan 26, 2006
    1. Income from German Sources 0% developed  as of Jan 26, 2006
      1. Taxation 0% developed  as of Jan 26, 2006
        1. Income from German Sources 0% developed  as of Jan 26, 2006
          1. International 0% developed  as of Jan 26, 2006
            1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
            2. Bi-Lateral 0% developed  as of Jan 26, 2006
              1. DTC's 0% developed  as of Jan 26, 2006
                1. Uni-Lateral 0% developed  as of Jan 26, 2006
    2. Income from Other Worldwide (i.e. Non-German) Sources 0% developed  as of Jan 26, 2006
      1. Taxation 0% developed  as of Jan 26, 2006
        1. Income from German Sources 0% developed  as of Jan 26, 2006
          1. International 0% developed  as of Jan 26, 2006
            1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
            2. Bi-Lateral 0% developed  as of Jan 26, 2006
              1. DTC's 0% developed  as of Jan 26, 2006
                1. Uni-Lateral 0% developed  as of Jan 26, 2006

Taxation of Partners & Partnerships[edit]

  1. German Residents 0% developed  as of Jan 26, 2006
    1. Income from German Sources 0% developed  as of Jan 26, 2006
    2. Income from Other Worldwide (i.e. Non-German Sources) 0% developed  as of Jan 26, 2006
  2. Non-German Residents 0% developed  as of Jan 26, 2006
    1. Income from German Sources 0% developed  as of Jan 26, 2006
    2. Income from Other Worldwide (i.e. Non-German Sources) 0% developed  as of Jan 26, 2006

Permanent Establishments[edit]

  1. Owned by German Residents 0% developed  as of Jan 26, 2006
    1. Income from German Sources 0% developed  as of Jan 26, 2006
    2. Income from Other Worldwide (i.e. Non-German Sources) 0% developed  as of Jan 26, 2006
  2. Owned by Non-German Residents 0% developed  as of Jan 26, 2006
    1. Income from German Sources 0% developed  as of Jan 26, 2006
    2. Income from Other Worldwide (i.e. Non-German Sources) 0% developed  as of Jan 26, 2006

Tax Optimization Planning[edit]

  1. Transfer Pricing 0% developed  as of Jan 26, 2006
  2. Thin Capitalization 0% developed  as of Jan 26, 2006
  3. Derivative Financial Instruments 0% developed  as of Jan 26, 2006
  4. International Re-organizations 0% developed  as of Jan 26, 2006
  5. Controlled Foreign Corporations 0% developed  as of Jan 26, 2006
  6. Inbound Corporate Acquisitions 0% developed  as of Jan 26, 2006

Tax Accounting[edit]

  1. Accounting 0% developed  as of Jan 26, 2006