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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 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.

Expatriates 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 …

The number of US citizens who are living and working in Germany increases steadily. Although their number with circa 110,000 persons is relatively small, their economic significance is high. US-citizens who move to Germany generally have either well paid jobs …

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. …

Im Rahmen einer internationalen Zusammenarbeit haben Hugo Schauli, Wirtschaftsprüfer der Wirtschafts-Treuhand AG, Basel und Peter Scheller die steuerlichen und sozialversicherungsrechtlichen Fragen deutscher Arbeitnehmer, die in der Schweiz einer Tätigkeit nachgehen, untersucht. In der Internationale Steuer-Rundschau 4/2016, S. 151 wurde der …