Tax Law in Germany
Zusammenfassung
This book gives a compact overview of German tax law and explains its key features, focusing in particular on the tax consequences for foreign investors when investing in Germany as well as the international aspects of German tax law.
Introducing the reader to the German tax law, it continues to give an overview of the German tax system and goes on to cover topics, such as: taxation of individuals and companies; tax treaties; CFC regulations; investments through German corporations and partnerships; taxation of direct transactions; double taxation agreements; area-specific tax law; further issues such as employee secondments, financing, etc.
In addition to a general update, the third edition takes into account the reform projects initiated as a result of the OECD BEPS project, especially the innovations in the area of supplementary taxation, transfer pricing and taxation of permanent establishments. The authors share their practical experiences and examples from daily work to guide foreign investors, tax advisors, academics and anyone interested in tax law through the German tax jungle.
Schlagworte
border corporations cross Deutsches Steuerrecht Englisch Fiscal Code of Germany German Tax Law holding companies International Investitionen investment investments Länderübergreifende partnerships Steuern structures- 18–20 B. Taxpayer 18–20
- 20–22 C. Taxable income 20–22
- 22–23 E. Trade tax 22–23
- 24–25 H. Group taxation 24–25
- 25–25 I. Tax losses 25–25
- 25–28 J. Value-added tax 25–28
- 28–28 K. Real estate tax 28–28
- 32–37 O. EU law 32–37
- 37–38 P. Tax treaties 37–38
- 38–40 R. CFC regulations 38–40
- 42–44 X. Tax audits 42–44
- 44–45 Y. Rulings 44–45
- 53–54 G. Capital gains 53–54
- 58–61 K. Tax group 58–61
- 63–64 A. Overview 63–64
- 99–105 A. General 99–105
- 105–105 B. Taxation rules 105–105
- 105–116 C. Profit allocation 105–116
- 124–124 A. Introduction 124–124
- 137–138 A. VAT refund problems 137–138
- 144–144 F. Bookkeeping abroad 144–144
- 153–171 J. Hybrid entities 153–171
- 171–173 A. Investment funds 171–173
- 173–183 B. Real estate sector 173–183
- 183–187 C. Shipping industry 183–187
- 195–198 G. E-commerce 195–198
- 198–203 H. Leasing 198–203
- 203–204 A. General 203–204
- 204–204 B. Acquisition 204–204
- 204–205 C. Financing 204–205
- 207–208 F. Limited tax liability 207–208
- 212–214 I. Exit taxation 212–214
- 214–223 J. Reorganisation 214–223
- 223–230 K. CFC regulations 223–230
- 230–231 A. Introduction 230–231
