Peter Scheller
Berater für Wirtschaftsprüfer, Rechtsanwälte, Steuer- und Unternehmensberater

„Wenn es knifflig wird.“

Blog-Archiv

August 2025

Tax discrimination against US citizens in Germany?

von Peter Scheller (Kommentare: 0)

US citizens often complain that they are discriminated against in terms of taxation when they come to Germany and take up residence there. In some cases, Germany is then accused of double taxation as the country of residence. The argument is: “The income has already been taxed in the US.” This argument fails to recognize the real reasons for what is sometimes indeed double taxation.

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Foreign real estate company with domestic real estate

von Peter Scheller (Kommentare: 0)

A no-PE structure refers to a corporate structure that avoids a permanent establishment, usually in Germany. This is particularly important for foreign companies with domestic real estate. A foreign real estate company is subject to corporation tax and the solidarity surcharge, but not to trade tax.

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