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

„Wenn es knifflig wird.“

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Expatriates - Reicht die Unterstützung deutscher Arbeitgeber?

von Peter Scheller (Kommentare: 0)

Die deutsche Wirtschaft benötigt in vielen Bereichen Arbeitnehmer aus anderen Ländern, weil häufig nicht genügend qualifizierte Fachkräfte zur Verfügung stehen. Wenn diese Arbeitnehmer beginnen, in Deutschland zur arbeiten und zu leben, sehen sie sich besonderen Herausforderungen ausgesetzt. Es gilt nicht nur, sprachliche und kulturelle Barrieren zu überwinden. Auch Rechts- und Steuersystem wirken fremd und unüberschaubar, häufig auch verwirrend.

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Germany’s social security system

von Peter Scheller (Kommentare: 0)

The artists’ social security insurance is a special part of the Germany’s social security system. The system applies for self-employed artists and publicists. Publicists in this sense are for example journalists. The system is financed one half through contributions of artists or publicists and by the other half through subsidies from the Federal Government and by companies, institutions, associations, or public organisations who utilize any artistic or written works created by self-employed persons.

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Germany’s social security system

von Peter Scheller (Kommentare: 0)

Under certain circumstances it is beneficial for foreign people to become voluntary members in one or more of the schemes. This is mainly the case for shareholders of foreign companies or partners of foreign partnerships who are not employed in Germany and therefore not obligatory members of Germany’s social security system.

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Germany’s social security system

von Peter Scheller (Kommentare: 0)

The German social security system in general covers only employments. This means that it is important to determine when a manager of a corporation or a member of a partnership is deemed to be an employee and becomes liable to German social security contributions if this person continues to work for the company.

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Germany’s social security system

von Peter Scheller (Kommentare: 0)

The German social security system is incredibly complex and varies fundamentally from systems of other countries. The parts of the system are very fragmented, and the legal structure is complicated. In addition, there are a lot of different players and organizations involved which makes it even harder to keep track with constant changes in legislation and court decisions. Even many Germans find it impossible to understand the system and its details, and for foreigners who relocate to Germany the system can easily become a devious monster. Therefore, we will publish a serious of articles with the aim to bring some light into this darkness.

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Germany’s social security system

von Peter Scheller (Kommentare: 0)

Germany’s social security system is complex and varies from the systems of other countries. This complexity makes it very difficult for affected persons and enterprises to follow their legal obligations and determine beneficial solutions. Therefore, there will be a series of articles published on this website explaining the German social security system and special issues that apply for expatriates relocating to Germany.

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Expatriates: Reporting Obligations in Germany

von Peter Scheller (Kommentare: 1)

There are several important reporting obligations in Germany. Most of them have to be observed by both German citizens and expatriates who relocate to Germany. The obligations apply especially to persons who are shareholders of companies, or members of partnerships who have set up a business activity in Germany. Persons in this respect are considered as both individuals as well as corporations.

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The Expat-Team

von Peter Scheller (Kommentare: 0)

Finding the best way to relocate to Germany is important and seeking early advice will save time, cost and avoid difficulties later.

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Brexit: Zoll und Umsatzsteuer

von Peter Scheller (Kommentare: 0)

Noch immer weiß niemand, ob und wann der Brexit kommen wird. Geht man davon aus, dass er kommen wird, werden sich mit dem Austrittsdatum für Unternehmen einige grundlegenden Änderung im Zoll-, Verbrauchsteuer- und Umsatzsteuerrecht ergeben. Einige Änderungen werden unabhängig davon sein, ob ein Abkommen zwischen Großbritannien und der EU abgeschlossen wird oder nicht. An dieser Stelle wird eine Serie kurzer Artikel folgen, die einzelne Änderungen beleuchten.

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Tax deduction of a home office

von Peter Scheller (Kommentare: 12)

Self-employed people as well as employees may work some of the time or permanently from home. This raises the question of whether and when expenses for a home office are tax deductible in Germany and if so, what kind of expenses are valid.

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Alters- und Krankenversicherungen für Expatriates

von Peter Scheller (Kommentare: 0)

Die deutsche Wirtschaft zieht viele Fachkräfte aus dem Ausland an, die für eine gewisse Zeit in Deutschland leben und arbeiten. Diese Fachkräfte sehen sich mit einer Vielzahl steuerlicher und sozialversicherungsrechtlicher Fragen in Deutschland konfrontiert. In der Praxis sind Krankenversicherung und Altersvorsorge wichtige zu klärende Punkte. Im ersten Teil der Untersuchung stehen die sozialversicherungsrechtlichen, im zweiten Teil die steuerlichen Regelungen zur Kranken-und Rentenversicherung während der Tätigkeit in Deutschland im Vordergrund. Die steuerlichen Wirkungen während der Auszahlungsphase von Renten müssen einem weiteren Artikel vorbehalten bleiben. Der Beitrag wurde veröffentlich in der ISR 2018, Seite 178.

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Umzugskosten bei Arbeitnehmerentsendung nicht leichtfertig verschenken

von Peter Scheller (Kommentare: 1)

Umzugskosten bei Arbeitnehmerentsendung nicht leichtfertig verschenken

Die Autoren Peter Scheller und Michael Dauer haben in der Zeitschrift Praxis Internationale Steuerberatung (PIStB 11/2017, S. 304) einen Artikel um Thema Umzugskosten bei Arbeitnehmerentsendung nicht leichtfertig verschenken – Teil 1: Werbungskosten veröffentlicht. Der 2. Teil zu den Bereichen Umsatzsteuer und …

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IAPA meeting 2017 in Warsaw

von Peter Scheller (Kommentare: 0)

IAPA meeting 2017 in Warsaw

This year’s general meeting of the IAPA International Association of Professional Advisers took place on the 29 and 30 September 2017 in Warsaw. Main topics of this year’s conference were the new EU-regulation on data protection, taxation of expatriates living …

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Expatriates: 10 issues to be considered as a retired person in Germany

von Peter Scheller (Kommentare: 0)

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 …

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Taxation of spouses in Germany

von Peter Scheller (Kommentare: 2)

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 …

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Assignment and social security

von Peter Scheller (Kommentare: 0)

Assignment and social security

Employed individuals who work in Germany are subject to Germany’s social security systems. Self-employed persons are in general not liable to German social security contributions. There are certain exceptions from this general rule. The most important exception is the assignment of an employee. The …

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German social security for expatriates

von Peter Scheller (Kommentare: 0)

German social security for expatriates

In general expatriates moving to Germany are interested in their tax situation. For people with high income this is understandable. However, foreign employees and their employers should not ignore social security obligations in Germany. There are certain issues to be …

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Salary payments by third parties

von Peter Scheller (Kommentare: 0)

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 …

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Filing US-income tax returns

(Kommentare: 0)

Filing US-income tax returns

Our co-operation partner Geenback Tax Services provided us with the upcoming deadlines to file US-income tax returns. It’s that time of the year again and the US tax deadlines are rapidly approaching! Are you ready to file? Here are the …

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Deductible expenses for work-related second household

von Peter Scheller (Kommentare: 0)

Deductible expenses for work-related second household

Expatriates who start working in Germany may keep the main household in their home country. This is especially the case if the family stays back home. This situation results in two households and leads to the question: Are the expenses …

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Child benefits in Germany

von Peter Scheller (Kommentare: 5)

Child benefits in Germany

In Germany there is a wide range of tax incentives for parents and other persons who provide a home for children. However, the complex network of regulations makes it hard for Germans and especially expatriates to keep a sufficient overview. The following … 

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Taxation of Stock Option Plans in Germany

von Peter Scheller (Kommentare: 30)

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 …

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Foreign source income and German income tax

von Peter Scheller (Kommentare: 99)

Foreign source income and German income tax

Foreign source income is in general not subject to German income taxation if a person is not resident in Germany. However, in years where a person enters or leaves Germany this sort of income might affect the progressive German income tax …

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Deductible relocation expenses in Germany

von Peter Scheller (Kommentare: 16)

Deductible relocation expenses in Germany

Employees can deduct relocation expenses from their taxable income if these costs are job or work-related. Alternatively, the employer may reimburse those expenses free of tax. If the employer does not reimburse all relocation expenses, the employee is entitled to …

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Income tax assessment in Germany

von Peter Scheller (Kommentare: 0)

Income tax assessment in Germany

A lot of countries such as the USA and the UK adopted a self-assessment regime in order to collect income tax. This means that an individual has to declare tax relevant items such as taxable income and deductible expenses. Every taxpayer has …

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Property Service Fees

von Peter Scheller (Kommentare: 0)

Property Service Fees

Individuals can claim tax deductions for expenses connected to private homes. These rules promote family homes but also secondary residences or holiday homes. In Germany these fees are called Haushaltsnahe Dienstleistungen. Services must be linked to the household. These favourable regulations cover employments …

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Abzugsfähige Berufskosten in der Schweiz

(Kommentare: 1)

Abzugsfähige Berufskosten in der Schweiz

Deutsche, die in der Schweiz arbeiten, müssen sich auf steuerliche und sozialversicherungsrechtliche Besonderheiten einstellen. Dabei sind sowohl die deutschen wie auch die Schweizer Regelungen zu beachten. Letztere enthalten eine Vielzahl außergewöhnlicher Bestimmungen. Im Rahmen dieses Blogs werden wir die wesentlichen Bestimmungen aus …

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Steuerliche Pflichten von Deutschen in den USA

von Peter Scheller (Kommentare: 140)

Steuerliche Pflichten von Deutschen in den USA

Natürlich ist klar, dass deutsche Staatsbürger in den USA Einkommensteuererklärungen abgeben müssen, wenn sie dort wohnen und Einkünfte erzielen. Schon weniger bekannt ist die Tatsache, dass sie auch dann US-Steuererklärungen abzugeben haben, wenn sie in Deutschland ansässig sind aber gewisse …

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