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The LLC and its members based in Germany (Part 1)

11.04.2024 von Peter Scheller (Kommentare: 0)

In the USA, the Limited Liability Company (LLC) is regarded as a form of company that is easy to set up, flexible to handle and yet beneficially offers personal limitation of liability for its shareholders (members). Special features must be observed if its shareholders are resident in Germany. Some of the special features are described in these two articles.

mehr erfahren The LLC and its members based in Germany (Part 1)

Schlagwörter:
corporation. partnership
double taxation convention
habitual abode
LLC
permanent establishment. tax residency
permanent home
place of effective management
substantial-presence-test
USA

Kategorien:
Auswanderer / Expatriates
USA

German tax residence

19.12.2016 von Peter Scheller (Kommentare: 14)

Residence is one of the most common criteria for the taxation on income. Most states tax the worldwide income of a person who is a resident within their territory. Unfortunately every state is free to define the term residence differently. …

mehr erfahren German tax residence

Schlagwörter:
citizens
Double Taxation Convention
German corporation tax
German income tax
Germany
habitual abode
Inheritance and Gift Tax
residence
UK
USA

Kategorien:
Auswanderer / Expatriates
Internationales Steuerrecht
Staaten / Countries
USA

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The LLC and its members based in Germany (Part 1)

German tax residence