Tax Law in Germany

Florian Haase; Daniela Steierberg

doi:10.17104/9783406827303

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Bibliographic data

Copyright year: 2024
Publication date: 02.10.2024
ISBN-Print: 978-3-406-79375-2
ISBN-Online: 978-3-406-82730-3
Publisher: C.H.BECK Recht - Wirtschaft - Steuern, München
Series: German Law Accessible
Language: English
Pages: 252
Product type: Book Titles

Titelei/Inhaltsverzeichnis No access Pages II - XXVI
1. A. Purpose of this book No access Pages 1 - 2
2. B. Benefits for readers No access Pages 2 - 2
3. 1. I. High degree of codification No access
  2. II. Tax Court system and ‘tax climate’ in Germany No access
  3. III. EU law and its influence No access
  4. IV. German Federal Constitutional Court No access
  5. V. Tax treaties and treaty overrides No access
  6. VI. Trade tax No access
4. 1. I. Ruling practice/APA practice No access
  2. 1. 1. General information No access
    2. 2. Contact details No access
    3. 3. Application process No access
    4. 4. Tax representative No access
5. III. Cooperation duties in international tax cases No access Pages 12 - 13
6. IV. Transfer pricing documentation requirements No access Pages 13 - 14
7. V. Disclosure duties for international payments No access Pages 14 - 14
8. VI. Estimation of taxable income No access Pages 14 - 15
9. VII. Voluntary disclosure procedure No access Pages 15 - 15
10. VIII. General rules for keeping books and records No access Pages 15 - 17
1. A. Tax subjects – tax liability No access Pages 17 - 18
2. B. Taxpayer No access Pages 18 - 20
3. 1. I. Depreciation No access
  2. II. Thin capitalisation rules No access
4. 1. I. Corporate income tax for corporations No access
  2. II. Income tax for partnerships No access
5. E. Trade tax No access Pages 22 - 23
6. F. Financial statements, accounting, and reporting No access Pages 23 - 24
7. G. Electronic tax balance sheet No access Pages 24 - 24
8. H. Group taxation No access Pages 24 - 25
9. I. Tax losses No access Pages 25 - 25
10. J. Value-added tax No access Pages 25 - 28
11. K. Real estate tax No access Pages 28 - 28
12. 1. I. Indirect transfer of real estate property No access
  2. II. Tax exempt transfers No access
13. M. Customs and excise duties when importing goods to Germany No access Pages 30 - 31
14. N. Tax incentives for organisation of general interest – charitable organisations No access Pages 31 - 32
15. 1. I. Indirect tax directives No access
  2. 1. 1. The substantive scope of the Reorganisation Tax Act with respect to the Merger Directive No access
    2. 2. The personal scope of the Reorganisation Tax Act No access
  3. 1. 1. The personal scope of the Parent-Subsidiary Directive implemented in German tax law No access
    2. 2. The substantive scope of the Parent-Subsidiary Directive implemented in German tax law No access
  4. 1. 1. The personal scope of the Interest and Royalties Directive as implemented in German tax law No access
    2. 2. The substantive scope of the Interest and Royalties Directive as implemented in German tax law No access
16. 1. I. General No access
  2. II. Subject to tax clauses No access
17. Q. Anti-treaty/directive-shopping rule No access Pages 38 - 38
18. R. CFC regulations No access Pages 38 - 40
19. S. Assessment procedure No access Pages 40 - 41
20. T. Filing and payment No access Pages 41 - 41
21. U. Objection to tax assessment No access Pages 41 - 42
22. V. Statute of limitations No access Pages 42 - 42
23. W. German tax authorities No access Pages 42 - 42
24. X. Tax audits No access Pages 42 - 44
25. Y. Rulings No access Pages 44 - 45
1. A. Establishment of a corporation No access Pages 45 - 46
2. 1. I. Stock corporation No access
  2. II. Limited liability company No access
  3. III. Societas Europaea No access
  4. IV. Commercial Register No access
3. C. Taxation of corporations No access Pages 48 - 50
4. D. Taxation of the shareholder No access Pages 50 - 50
5. 1. I. Escape clauses No access
  2. II. Exemption from escape clauses No access
  3. III. Definitions No access
  4. IV. Interest expense carry-forward No access
  5. V. EBITDA carry-forward No access
6. F. Dividend taxation No access Pages 53 - 53
7. G. Capital gains No access Pages 53 - 54
8. H. Held for trading shares No access Pages 54 - 54
9. 1. I. General No access
  2. II. Change-in-ownership rule since 1 January 2008 No access
  3. III. Exceptions No access
10. 1. I. Add-backs No access
  2. II. Deductions No access
11. 1. I. General No access
  2. II. Legal conditions No access
  3. III. Advantages No access
  4. IV. Risks No access
  5. V. Consolidated return – tax group No access
  6. VI. Future of German fiscal unity rules No access
12. L. Tax assessment period No access Pages 61 - 62
13. M. Electronic tax declaration No access Pages 62 - 63
1. A. Overview No access Pages 63 - 64
2. 1. 1. 1. General No access
    2. 2. Short explanations No access
  2. II. Tax law classification No access
3. 1. 1. 1. Commercial partnerships No access
    2. 2. Deemed-commercial partnerships No access
    3. 3. Non-commercial partnerships No access
  2. 1. 1. Special remuneration No access
    2. 2. Special business assets No access
  3. 1. 1. Transfer of assets between partnerships and partners No access
    2. 2. Sale of partnership interest and winding-up No access
    3. 3. Fictitious ‘split of business’ No access
    4. 4. Option to corporate taxation No access
  4. IV. Tax rates/earnings retention No access
4. 1. I. General No access
  2. II. Restrictions due to § 15a EStG regarding losses No access
  3. III. Uniform determination of profits No access
5. 1. 1. 1. General No access
    2. 2. Special remuneration No access
  2. II. Deemed-commercial partnerships No access
  3. III. Non-commercial partnership No access
  4. IV. Inbound-investment through foreign partnerships No access
6. 1. 1. 1. Structure chart No access
    2. 2. Explanation No access
  2. 1. 1. Structure chart No access
    2. 2. Explanation No access
  3. 1. 1. Structure chart No access
    2. 2. Explanation No access
  4. 1. 1. Structure chart No access
    2. 2. Explanation No access
  5. 1. 1. Structure chart No access
    2. 2. Explanations No access
  6. 1. 1. Structure chart No access
    2. 2. Explanation No access
  7. 1. 1. Structure chart No access
    2. 2. Explanation No access
  8. 1. 1. Structure chart No access
    2. 2. Explanation No access
1. 1. 1. 1. Legal perspective No access
    2. 2. Allocation of taxation rights between states No access
  2. 1. 1. National tax law vs OECD Model Tax Convention No access
    2. 2. § 12 AO No access
  3. III. Permanent representative No access
2. B. Taxation rules No access Pages 105 - 105
3. 1. I. Basic problems No access
  2. 1. 1. Direct method No access
    2. 2. Indirect method No access
  3. 1. 1. Attribution of assets No access
    2. 2. Attribution of business expenditures and business income No access
    3. 3. Funding of the permanent establishment No access
    4. 4. Transfer of assets No access
    5. 5. Currency exchange rate problems No access
    6. 6. Bookkeeping of the permanent establishment No access
4. 1. 1. 1. Structure chart No access
    2. 2. Explanation No access
  2. 1. 1. Structure chart No access
    2. 2. Explanation No access
  3. 1. 1. Structure chart No access
    2. 2. Explanation No access
  4. 1. 1. Structure chart No access
    2. 2. Explanation No access
1. A. Introduction No access Pages 124 - 124
2. 1. I. ‘General tax assessment procedure-income’ No access
  2. 1. 1. Dividends No access
    2. 2. Interest income No access
    3. 3. Salaries No access
    4. 4. Construction works No access
    5. 5. Artists, athletes and journalists No access
    6. 6. Exploitation of intellectual property rights No access
  3. 1. 1. Dividends No access
    2. 2. Income under § 50a(1) no. 1 EStG No access
1. A. VAT refund problems No access Pages 137 - 138
2. 1. I. Calculation of trade tax No access
  2. 1. 1. Add-backs No access
    2. 2. Deductions No access
3. 1. I. Exemption from escape clauses No access
  2. II. Definitions No access
  3. III. Interest expense carry-forward No access
  4. IV. EBITDA carry-forward No access
4. D. Cross-border aspects of German tax groups No access Pages 142 - 143
5. E. Dual consolidated loss rules No access Pages 143 - 144
6. F. Bookkeeping abroad No access Pages 144 - 144
7. 1. I. General No access
  2. II. Portfolio dividends No access
  3. III. Hidden profit distributions No access
  4. IV. Hidden equity contribution No access
8. 1. I. Anti-abuse regulations No access
  2. I. Background No access
  3. II. New provision: § 50d(3) EStG No access
  4. III. Personal scope of application No access
  5. IV. Substantive scope of application No access
  6. V. Possibility of counter-evidence No access
  7. VI. Miscellaneous No access
9. 1. 1. 1. The personal scope of the Parent-Subsidiary Directive implemented in German tax law No access
    2. 2. The substantive scope of the Parent-Subsidiary Directive implemented in German tax law No access
    3. 3. Implementation of Art. 4(1)(a) Parent-Subsidiary Directive No access
    4. 4. Application of § 43b EStG with respect to hybrid entities No access
  2. 1. 1. The personal scope of the Interest and Royalties Directive as implemented in German tax law No access
    2. 2. The substantive scope of the Interest and Royalties Directive as implemented in German tax law No access
    3. 3. Application of § 50g EStG with respect to hybrid entities No access
  3. 1. 1. The substantive scope of the Reorganisation Tax Act with respect to the Merger Directive No access
    2. 2. The personal scope of the Reorganisation Tax Act No access
    3. 3. Implementation of Art. 4(2) Merger Directive No access
    4. 4. Implementation of Art. 8(3) Merger Directive No access
    5. 5. Implementation ofArt. 10a Merger Directive 2005/19/EC No access
  4. 1. 1. Issues arising from the application of different treaty articles to income earned by a hybrid entity No access
    2. 2. Special remunerations No access
  5. V. Most recent changes from 2021 onwards No access
1. 1. I. Closed-end funds (KG structures) No access
  2. 1. 1. Mutual Funds No access
    2. 2. Special funds No access
2. 1. I. VAT No access
  2. 1. 1. RETT-blocker structure for acquisition of shares No access
    2. 2. Structure for acquisition of partnership interest No access
    3. 3. Intra-group reorganisations No access
    4. 4. Hive-down restructuring using a RETT-blocker KG No access
    5. 5. Tax efficient interposition of GmbH No access
3. 1. I. German tonnage tax system No access
  2. 1. 1. General No access
    2. 2. Reflection of Art. 8 in German tax treaties No access
    3. 3. Major problems in practice No access
4. D. Distribution models: principal structures No access Pages 187 - 190
5. E. M&A/Private Equity – cross-border reorganisations No access Pages 190 - 193
6. 1. I. General No access
  2. 1. 1. Public-benefit purposes No access
    2. 2. Charitable purposes No access
    3. 3. Religious purposes No access
  3. III. General requirements for tax privilege No access
7. 1. I. Difficulties with taxing e-commerce No access
  2. II. Main problems of direct taxation No access
  3. III. Value-added tax No access
8. 1. I. General advantages of leasing No access
  2. II. Tax balance sheet issues No access
  3. III. Relevant category of income No access
1. A. General No access Pages 203 - 204
2. B. Acquisition No access Pages 204 - 204
3. C. Financing No access Pages 204 - 205
4. D. Comparison of corporation and partnership as holding company No access Pages 205 - 206
5. E. VAT – entrepreneur status No access Pages 206 - 207
6. F. Limited tax liability No access Pages 207 - 208
7. G. Taxation of partnerships No access Pages 208 - 209
8. 1. I. Dividend income No access
  2. II. Capital gains No access
  3. III. Held-for-trading shares No access
  4. IV. Withholding taxes No access
9. 1. I. General No access
  2. II. Exception and EU law No access
10. 1. I. General principles No access
  2. II. Qualifying assets No access
  3. III. Types of reorganisation No access
  4. IV. Conversion from corporation to partnership No access
  5. V. Merger of a corporation into a German partnership No access
  6. VI. Merger of corporations No access
  7. VII. Demerger of corporations No access
  8. VIII. Hive-down into corporations No access
  9. IX. Share-for-share exchanges No access
  10. X. Conversion of partnership into corporation No access
  11. XI. Hive-down of single assets into partnership No access
11. 1. I. Low taxation No access
  2. II. De minimis threshold No access
  3. III. Lower tier intermediary companies No access
  4. IV. Escape rule for EU companies No access
  5. V. Income amount computation No access
  6. VI. Tax credit No access
  7. VII. Capital gains No access
1. A. Introduction No access Pages 230 - 231
2. 1. 1. 1. Profit allocation under double taxation agreements No access
    2. 2. Hidden profit distribution and hidden capital contribution No access
    3. 3. § 1 AStG No access
  2. II. Business relations to affiliated persons No access
3. 1. I. The arm’s length test No access
  2. 1. 1. Comparable uncontrolled price method No access
    2. 2. Resale price method No access
    3. 3. Cost plus method No access
    4. 4. General: set-off of benefits No access
    5. 5. Application of the methods No access
  3. 1. 1. Supply of goods and services No access
    2. 2. Commercial services No access
    3. 3. Advertising costs No access
    4. 4. Market penetration costs No access
    5. 5. Start-up costs No access
  4. 1. 1. General No access
    2. 2. Relevant interest rates No access
    3. 3. Guarantees and similar obligations No access
    4. 4. Transfer of intangible assets No access
    5. 5. Administrative services within the group No access
    6. 6. New judgments on inter-company financing No access
4. 1. I. Introduction No access
  2. II. OECD Transfer Pricing Guidelines No access
  3. 1. 1. General No access
    2. 2. Special aspects of specific relocations of functions No access