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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 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 two articles.

The development of German tax legislation is characterised by constant, and sometimes fast-moving, changes. This is also the case with the taxation rules for trans-border transactions. International taxation is not only of importance for Germans with economic interests abroad. Foreigners with economic interests in Germany, or for those foreigners who live and work in Germany, are also affected by changes in the German tax law. This article is to inform you about recent changes in legislation, rulings of the fiscal courts and decrees of the tax authorities.

Die Limited Liability Company - kurz LLC - ist eine in den USA wegen ihrer großen Flexibilität sehr beliebte Gesellschaftsform. Diese Vorteile können aber steuerlich zum Boomerang werden, wenn ihre Gesellschafter in Deutschland ansässig sind oder es werden. Der Beitrag in der ISR 3/2019, Seite 114 behandelt die einzelnen Problembereiche.

Brexit und keine Ende. Niemand kann vorhersagen, ob ein harter oder weicher Brexit kommt oder ob es doch noch einen Exit vom Brexit gibt. Unternehmen mit wirtschaftlichen Beziehungen zu Großbritannien müssen sich auf jedes Szenario vorbereiten. Prof. Dr. Gerrit Frotscher, Dr. Marion Frotscher und Peter Scheller geben in 100 Fälle einen Überblick über steuerliche Auswirkungen.Die Fälle wurden veröffentlich in Haufe Steuer Office.

Germany is one of the biggest consumer markets in the world. Therefore it is of interest for foreign companies who want to sell products or services on the German market. Besides this German business entities are often a target of foreign business investors. In any case foreign companies and investors have to observe German tax regulations in order to avoid unnecessary risks.