Tax Law

German tax law is complex enough but situation is even more confusing when business operations are affected by the tax regimes of multiple countries.

Answers

Our experts know the answers to taxation questions of all kinds, both national and international. We give you access to the right information to make tax planning choices for your company's specific needs, and continuously adapt it in the light of frequent changes to the statutory framework.

Tax Planning Advice

Solutions

It is increasingly important for businesses of all sizes and legal forms to have competent tax advisors, and this is no less true for private individuals. The complexity of national and international tax law and constant changes to legislation mean that, in numerous cases, it is essential to identify and evaluate alternative possible solutions.

Strategic Planning

Given the high level of taxation on businesses based in Germany, entrepreneurs' decisions are contingent upon tax implications to a high degree. Bear in mind that strategic tax planning can not only reduce the burden of taxation but also increase financial performance.

Strategy

We support you in developing and implementing a strategy to optimise tax planning and minimise your tax burden within the allowances granted by the present statutory framework. We develop ideas and find innovative solutions with verifiably successful results.

Fiscal Representation

We are also glad to help you safeguard your rights and interests in the event of a tax audit. We can represent your case if you seek legal redress from the financial authorities, in cases before the financial courts and the Federal Fiscal Court, in relation to fiscal offences or misdemeanours as well as tax investigations.

Regular Tax Consultancy

Consultancy

We are fully competent to advise you on all types of tax and on any relevant taxation issue. Besides producing tax returns and auditing tax assessment notices, we assist in completing fiscal balance sheets, compiling cash flow accounts and supplementary tax balance sheets, and we provide a full range of tax administration services.

Financial Bookkeeping

We are pleased to set up your bookkeeping and accounting systems, including payroll accounting with the necessary tax and social security returns.

Efficiency

Our special strengths include fast and efficient completion of work while optimising your costs.

International Tax Consultancy

Challenges

Advancing globalisation is posing new challenges to German companies where taxation is concerned. Large corporations, but more particularly medium-sized enterprises with multinational operations across borders, require consultancy which extends to international as well as national tax law. The same applies to foreign companies with subsidiaries and branches in Germany.

Besides classic international tax consultancy, we also assist with cross-border turnover taxation, income tax consultancy in relation to staff seconded abroad (Expatriate Services), international services for private clients, and customs duty planning.

Transfer Pricing

We also support businesses with multinational operations by advising on transfer pricing. We gather and document comparative data, assist in selecting the optimum method, and coordinate it between the different countries. This removes the risk of double taxation for cross-border deliveries and services among affiliates, and prevents objections from financial authorities.

Advice on Succession

Expertise

Expert planning of your succession arrangements, on your behalf, to minimise taxation is only a part of the guidance we can provide in this area. Beyond this we also identify the best legal and economic arrangements, tailoring our advice to your circumstances.

If no successor is on hand, we are also happy to help with company sales, employee participation arrangements and stock market flotations.

Turnover Tax Consultancy

EU

Because EU law is the legal basis for German turnover tax, the associated regulations have become substantially more complex. Despite the common basis in EU law, EU member states are far from having standardised their national turnover tax laws.

Consultancy

This means that consultancy on turnover tax for companies with national and international operations no longer falls within general tax consultancy; it has become a specialist job in its own right. Likewise we are pleased to assist you with matters concerning customs duty law or consumption taxes.

Law on Fiscal Offences

Approach

Preliminary investigations of suspected fiscal offences are becoming more and more efficient: the growing number of tax fraud investigators, effective computerisation of data, and intensive cooperation between national and international authorities are heightening the risk of taxpayers becoming involved in a court case. This can be counteracted by timely preventative consultancy: where there is a risk of offences coming to light, for example in the course of tax audits, inheritances, divorces or disputes among partners, our experts will scrutinise the critical mattters from a fiscal law perspective. Certain problems can be alleviated by a strategic self-accusation of tax evasion.

Consultancy to Charitable Organisations

Approach

Even in charitable organisations, transactions and business accounts are increasingly taking on importance for tax reasons. We are glad to assist with aspects of financing and appropriation of funds, income tax and turnover tax planning, and issues concerning taxable business operations.

Expatriate Services - Staff Secondments

Employment Abroad

With the advance of globalisation, a growing number of employees are seconded abroad for periods of their working lives. This has tax and social security implications in the home country and the host country, which can work to the detriment of employees and the company they work for.

Applications

We estimate the amounts which would be payable in foreign tax during the period and compare them with the tax payable in Germany. If need be, we also prepare the necessary applications to social security authorities.

Secondment Contracts

We can also assist you in producing international secondment contracts. Here two aspects are of prime importance:

  1. Minimising taxes for the company and the employee, taking account of national tax laws and the double taxation agreements in force.
  2. Optimising the employee's costs and social security provision with reference to provisions under national and international social security law.

Tax Returns

For double residency, employment in several countries or income from a number of foreign sources, we are also pleased to produce the necessary tax returns, taking the opportunity to incorporate national and international advantages.