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

„Wenn es knifflig wird.“


von Peter Scheller (Kommentare: 0)

Finding the best way to relocate to Germany is important and seeking early advice will save time, cost and avoid difficulties later.

von Peter Scheller (Kommentare: 0)

From 1st March 2020 skilled workers and professional specialists are able to move to Germany in order to work in Germany. This is due to the Fachkräfteeinwanderungsgesetz (Specialist Immigration Code), which allows skilled personal from non-EU or non-EEA-countries to live and work in Germany. The previous restrictions in controlling the number of  specialists and skilled workers into Germany have been reduced  significantly.

von Peter Scheller (Kommentare: 1)

German income tax regulations are relatively generous if it comes to deductibility of job related expenses.

von Peter Scheller (Kommentare: 0)

Die Abgabefrist für jährlich abzugebende Steuererklärungen wurde vom 31. Mai des Folgejahres auf den 31. Juli des Folgejahres verlängert.

The deadline for tax declarations which have to be submitted on a yearly basis has been extended from 31 May to 31 July of the following year.

von Peter Scheller (Kommentare: 7)

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.

von Peter Scheller (Kommentare: 6)

Traditionally Germany has had a so called synthetic tax system. That means that the total income from each and every source is amalgamated and the sum multiplied by the individual tax rate of the taxpayer. This method also means that losses from certain sources (such as trade and business or renting out real estate and property) can be credited against other positive income. Germany abolished this system with regard to income from capital investments and now this kind of income is not part of this amalgamation but is taxed at a special tax rate.

von Peter Scheller (Kommentare: 0)

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.

von Peter Scheller (Kommentare: 4)

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.

von Peter Scheller (Kommentare: 0)

Germany has a few legal specifics which needs be taken into consideration by foreign investors and businesses who want to invest or start business activities in Germany. This article lines out only very basic principles which can be surprising for foreign investors and businesses.

von Peter Scheller (Kommentare: 0)

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.

von Peter Scheller (Kommentare: 0)

Germany’s tax avoidance regulations

Germany’s tax avoidance regulations are far reaching and cover a lot of different situations. There are certain measures which are treated as a tax avoidance scheme although involved companies or individuals do not realise that their business activities may be …

von Administrator (Kommentare: 1)

Double household in Germany

Our article Deductible expenses for work-related second household requires a partcial amentment. From 2014 on the 60 square meter criterion is not applicable any more for a work-related double household in Germany. On the other hand deductible expenses are limited …

von Peter Scheller (Kommentare: 1)

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 …

von Peter Scheller (Kommentare: 0)

Freelancer and the „false“ self-employed phenomenon

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 …

von Peter Scheller (Kommentare: 0)

IAPA meeting 2017 in Warsaw

This year’s general meeting of the IAPA International Association of Professional Advisers took place on the 29 and 30 September 2017 in Warsaw. Main topics of this year’s conference were the new EU-regulation on data protection, taxation of expatriates living …