The increasing complexity of international trading activities and cross-border business relationships are creating a variety of new rules and obligations around tax. One of our main practice areas is the assessment of cross-border activities of institutional and private clients from a German tax angle. We support our clients to implement tax optimized cross-border structures and to declare foreign income in Germany.
- Assessment of withholding tax requirements for license and dividend payments
- Application of exemption certificates relating to German royalties
- Exit taxation of private individuals upon transfer of residence
- Taxation of foreign investment income in Germany
- Taxation of permanent establishments of foreign companies in Germany
- Evaluation of German taxation rules based on European Law (Violations of European Fundamental Freedoms such as freedom of capital movement and freedom of establishment)