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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.

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.

Starting a business in Germany requires various registration procedures. The same applies for fundamental changes in the entity’s legal structure or the liquidation of the entity or the termination of business activities.

Germany is one of the biggest importing economies in the world. Producers and sellers from states such China, the USA and others often agree with their German customers the Incoterm DDP. This seems beneficial for German importers because they receive goods “on their doorstep”. All costs of transport, insurance and customs declarations have to be paid by the supplier. However, there are situations where this obvious benefit turns into a sour pill for German importers when they receive an unexpected tax bill from their local German tax office.

There are good reasons to form a LLC in the USA. It combines preferable characteristics such as a far-reaching legal flexibility of the corporate structure with a limited liability of its shareholders. Beside this the shareholders can choose whether the …

Some service industries employ freelancers rather than employees in order to carry out certain jobs. To work as a freelancer can be beneficial both for the freelancer and his/her customer. However, if the freelancer’s position is similar to the one of …

Frist / Deadline Unternehmen, die sich die Umsatzsteuer eines anderen EU-Mitgliedstaates des Jahres 2016 vergüten lassen wollen, müssen dies bis zum 30. September 2017 tun! Business entities have to apply for a refund of VAT of another EU-member state 2016 by September …

On 4 February 2016 Germany’s Federal Cabinet approved a draft bill on tax incentives for new apartments. The apartments must be rented out for residential purposes for at least 10 years. The residential buildings must be constructed between 1 Januar 2016 and 31 December …

Germany imposes certain taxes on profits of domestic and foreign corporations with a tax representation in Germany. There are federal taxes such as corporation income tax (tax rate: 15%) and solidarity surplus charge (tax rate: 5,5% on corporation income tax …

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 …