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

„Wenn es knifflig wird.“

Blog

IAPA meeting 2017 in Warsaw

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 …

mehr erfahren

German tax residence

von Peter Scheller (Kommentare: 14)

German tax residence

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. …

mehr erfahren

Investment in German real estate

von Peter Scheller (Kommentare: 0)

Investment in German real estate

For foreign investors Germany’s real estate property is still attractive although property prices are still rising. Foreign investors have to consider legal and tax issues in Germany. This article covers 10 main tax issues. (1) German real estate and taxes …

mehr erfahren

Taxation of Stock Option Plans in Germany

von Peter Scheller (Kommentare: 0)

Taxation of Stock Option Plans in Germany

As an US expat, it’s important to understand the differences of how stock options are taxed in different countries. Knowing the ins and out will help you properly file your taxes in both the US and your host country – … 

mehr erfahren

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 …

mehr erfahren

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 …

mehr erfahren

Will overturned by Royal Court of Justice

von Peter Scheller (Kommentare: 0)

Will overturned by Royal Court of Justice

It does not happen very often that a Court decision over inheritance law gets high profile publicity. However, the recent verdict of Her Majesty’s Court of Appeal regarding Heather Ilott’s share of inheritance attracted public attention on a large scale. You may …

mehr erfahren

German Trade and Business Tax

von Peter Scheller (Kommentare: 0)

German Business Tax

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 …

mehr erfahren

The Ins and Out of US Taxation for German Citizens

(Kommentare: 2)

The Ins and Out of US Taxation for German Citizens

American tax rules are complex for US taxpayers, but they can also be confusing for others who spend time working in the US or have US investments. Let’s take a closer look at some of the more common tax situations …

mehr erfahren

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 …

mehr erfahren

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 …

mehr erfahren

USA: Interest rates on tax over- or underpayments

von Peter Scheller (Kommentare: 0)

USA: Interest rates on tax over- or underpayments

In the USA interests will be charged by the tax authorities for underpayments. Underpayments  can be the result of tax assessments or late payments. On the other hand interests will be refunded für overpayments (tax refunds). The Internernal Revenue Service (IRS) …

mehr erfahren

  • Kategorien:
  • USA

Deductible expenses for work-related second household

von Peter Scheller (Kommentare: 0)

Deductible expenses for work-related second household

Expatriates who start working in Germany may keep the main household in their home country. This is especially the case if the family stays back home. This situation results in two households and leads to the question: Are the expenses …

mehr erfahren

Child benefits in Germany

von Peter Scheller (Kommentare: 5)

Child benefits in Germany

In Germany there is a wide range of tax incentives for parents and other persons who provide a home for children. However, the complex network of regulations makes it hard for Germans and especially expatriates to keep a sufficient overview. The following … 

mehr erfahren