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

„Wenn es knifflig wird.“


The LLC and its members based in Germany (Part 1)

von Peter Scheller (Kommentare: 0)

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.

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Relocation to Germany when a foreign based company is involved

von Peter Scheller (Kommentare: 2)

When shareholders of foreign based companies relocate to Germany, the tax implications can be severe. This is especially the case if the shareholder is the only manager of a small or medium-sized company. In this case the place of effective management of the company is also transferred to Germany with major tax consequences for the company and the shareholder alike. This article describes the basic tax issues but particularly the valuation of the company’s assets at the moment that is becomes a tax resident entity in Germany.

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