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

„Wenn es knifflig wird.“

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The unwanted permanent establishment in Germany

von Peter Scheller (Kommentare: 0)

The unwanted permanent establishment in Germany

Expatiates living and working in Germany are aware of the fact that relocation to Germany has consequences in regard to their tax situation. Most expatriates who live and work in Germany are employees who work for a German or foreign …

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Umzugskosten bei Arbeitnehmerentsendung nicht leichtfertig verschenken

von Peter Scheller (Kommentare: 0)

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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German Taxation: Tax incentives to build new apartments

von Peter Scheller (Kommentare: 0)

German Taxation: Tax incentives to build new apartments

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 …

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Keeping and storing accounting documents abroad

von Peter Scheller (Kommentare: 0)

Keeping and storing accounting documents abroad
In 2009 Germany introduced the legal framework which allows German business entities to install its electronic bookkeeping abroad. This allows German companies and German subsidiaries of foreign business entities to outsource IT infrastructure, accounting and payroll processes abroad. Foreign service …

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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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Deductible relocation expenses in Germany

von Peter Scheller (Kommentare: 0)

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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