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Die Digitalisierung der Steuerverwaltung schreitet seit Jahren voran. Unternehmen, Berater und Privatpersonen sind zunehmend verpflichtet, Steuerdaten elektronisch an die Finanzverwaltung zu übermitteln. Dabei werden nicht selten externe Dienstleister eingeschaltet – etwa Rechenzentren, Softwareanbieter oder Steuerberater.

§ 87d Abgabenordnung (AO) regelt die rechtlichen Anforderungen an diese sogenannten Datenübermittlungen im Auftrag. Ergänzend präzisiert der Anwendungserlass zur AO (AEAO), wie die Identifizierung des Auftraggebers vorzunehmen ist und welche Aufbewahrungspflichten bestehen.

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.

In the US, tax-beneficial retirement plans can be inherited. This is not the case with comparable tax-beneficial company or private pension plans in Germany. Nevertheless, income from US plans are taxable in Germany if the beneficiary is resident in Germany.

Payments from US pension plans must be taxed in Germany if the beneficiary is deemed to be resident in Germany. This applies to both US citizens and Germans who have their main residence in Germany. Until now, the German taxation regime for payouts from these plans was very favorable. This has changed fundamentally as of January 1, 2025.

Germany has an inheritance and gift tax that addresses inheritances and gifts in respect of taxation in a national and international context. This includes the transfer of assets from tax residents and non-residents. This is part 4 of a series of articles.