Tax law in Germany:
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
München
Beck
2012
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| Series: | [German law accessible]
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVIII, 290 S. graph. Darst. |
| ISBN: | 9783406635595 3406635598 |
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Record in the Search Index
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|---|---|
| adam_text | IMAGE 1
CONTENTS
ABOUT THE AUTHORS IV
FOREWORD V
CHAPTER 1: INTRODUCTION 1
A. PURPOSE OF THIS BOOK 1
B. BENEFITS FOR READERS 1
C. PECULIARITIES OF GERMAN TAX LAW 2
D. GOOD TO KNOW - USEFUL INFORMATION AND RECOMMENDATIONS FOR FOREIGN
INVESTORS 9
CHAPTER 2: OVERVIEW OF THE GERMAN TAX SYSTEM 19
A. TAX SUBJECTS; TAX LIABILITY 19
B. TAXPAYER 20
C. TAXABLE INCOME 22
D. CORPORATE INCOME TAX 24
E. TRADE TAX 25
F. FINANCIAL STATEMENTS, ACCOUNTING AND REPORTING 25
G. ELECTRONIC TAX BALANCE SHEET 26
H. GROUP TAXATION 27
I. TAX LOSSES 27
J. VALUE-ADDED TAX 28
K. REAL ESTATE TAX 31
L. REAL ESTATE TRANSFER TAX 33
M. CUSTOMS AND EXCISE DUTIES WHEN IMPORTING GOODS TO GERMANY 34 N. TAX
INCENTIVES FOR ORGANISATION OF GENERAL INTEREST - CHARITABLE
ORGANISATIONS 34
O. EU LAW 36
P. TAX TREATIES 40
Q. ANTI-TREATY/DIRECTIVE-SHOPPING RULE 41
R. CFC REGULATIONS 41
S. ASSESSMENT PROCEDURE 43
T. FILING AND PAYMENT 44
U. OBJECTION TO TAX ASSESSMENT 45
V. STATUTE OF LIMITATION 45
W. GERMAN TAX AUTHORITIES 45
X. TAX AUDITS 46
Y. RULINGS 47
CHAPTER 3: INVESTMENT THROUGH GERMAN CORPORATION 48
A. ESTABLISHMENT OF A CORPORATION 48
B. FORMS OF CORPORATIONS 49
C. TAXATION OF CORPORATIONS 52
D. TAXATION OF THE SHAREHOLDER 53
E. THIN CAPITALISATION RULES 54
F. DIVIDEND TAXATION 57
G. CAPITAL GAINS 57
H. HELD FOR TRADING SHARES 58
HTTP://D-NB.INFO/1022583972
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VIII
C O N T E N T S
I. CHANGE IN OWNERSHIP RULE 58
J. TRADE TAXABLE INCOME 61
K. TAX GROUP 64
L. TAX ASSESSMENT PERIOD 67
M. ELECTRONIC TAX DECLARATION 68
CHAPTER 4: INVESTMENTS THROUGH GERMAN PARTNERSHIPS 69
A. OVERVIEW 69
B. AVAILABLE CLASSES OF PARTNERSHIPS 70
C. GENERAL TAXATION PRINCIPLES 72
D. PROCEDURAL ASPECTS OF INCOME DETERMINATION 85
E. APPLICATION OF TAX TREATIES 86
F. INBOUND TAX PLANNING WITH PARTNERSHIPS - EXAMPLES 92
CHAPTER 5: INVESTMENTS THROUGH GERMAN PERMANENT ESTABLISHMENTS 110
A. GENERAL 110
B. TAXATION RULES 116
C. PROFIT ALLOCATION 117
D. INBOUND TAX PLANNING WITH PERMANENT ESTABLISHMENTS - EXAMPLES... 129
CHAPTER 6: TAXATION OF DIRECT BUSINESS ACTIVITIES 138
A. INTRODUCTION 138
B. LIMITED GERMAN TAX LIABILITY 138
CHAPTER 7: SPECIAL TAX PROBLEMS OF CROSS-BORDER INVESTMENTS 153
A. VAT REFUND PROBLEMS 153
B. GERMAN TRADE TAX SYSTEM 154
C. THIN CAPITALISATION RULES 157
D. CROSS-BORDER ASPECTS OF GERMAN TAX GROUPS 160
E. DUAL CONSOLIDATED LOSS RULES 161
F. BOOKKEEPING ABROAD 162
G. TAXATION OF CROSS-BORDER DIVIDENDS 162
H. TAXATION OF ROYALTY PAYMENTS 168
I. ANTI-ABUSE REGULATIONS 169
J. HYBRID ENTITIES 176
CHAPTER 8: TAX PROBLEMS OF SPECIAL INDUSTRIES/BUSINESS SECTORS 195
A. INVESTMENT FUNDS 195
B. REAL ESTATE SECTOR 199
C. SHIPPING INDUSTRY 209
D. DISTRIBUTION MODELS: PRINCIPAL STRUCTURES 214
E. M&A/PRIVATE EQUITY - CROSS-BORDER REORGANIZATIONS 217
F. NON-PROFIT ORGANIZATIONS 219
G. E-COMMERCE 222
H. LEASING 224
CHAPTER 9: HOLDING COMPANIES IN GERMANY 230
A. GENERAL 230
B. ACQUISITION 231
IMAGE 3
CONTENTS IX
C. FINANCING 231
D. COMPARISON OF CORPORATION AND PARTNERSHIP AS HOLDING C O M P A N Y .
. . . 232 E. VAT - ENTREPRENEUR STATUS 233
F. LIMITED TAX LIABILITY 234
G. TAXATION OF PARTNERSHIP 235
H. PARTICIPATION EXEMPTION FOR CORPORATIONS 237
I. WITHHOLDING TAXES 239
J. EXIT TAXATION 240
K. REORGANISATIONS 242
L. CFC REGULATIONS 252
CHAPTER 10: TRANSFER PRICING FROM A GERMAN PERSPECTIVE 259
A. INTRODUCTION 259
B. GENERAL PROVISIONS GOVERNING PROFIT ALLOCATION BETWEEN RELATED
PARTIES 260
C. GENERAL PRINCIPLES FOR THE ALLOCATION OF INCOME 264
D. BUSINESS RESTRUCTURINGS: RELOCATION OF FUNCTIONS 276
INDEX 284
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DETAILED TABLE OF CONTENTS
ABOUT THE AUTHORS IV
FOREWORD V
CHAPTER 1: INTRODUCTION 1
A. PURPOSE OF THIS BOOK 1
B. BENEFITS FOR READERS 1
C. PECULIARITIES OF GERMAN TAX LAW 2
I. HIGH DEGREE OF CODIFICATION 2
II. TAX COURT SYSTEM AND TAX CLIMATE IN GERMANY 3
M . EUROPEAN UNION LAW AND ITS INFLUENCE 5
IV. GERMAN CONSTITUTIONAL COURT 6
V. TAX TREATIES AND TREATY OVERRIDES 7
VI. TRADE TAX . Y 8
D. GOOD TO KNOW - USEFUL INFORMATION AND RECOMMENDATIONS FOR FOREIGN
INVESTORS 9
I. RULING PRACTICE/APA PRACTICE 9
II. VAT FOR FOREIGN ENTREPRENEURS - PRACTICAL ISSUES 10
1. GENERAL INFORMATION 10
2. CONTACT DETAILS 11
3. APPLICATION PROCESS 11
4. TAX REPRESENTATIVE 12
III. COOPERATION DUTIES IN INTERNATIONAL TAX CASES 13
IV. TRANSFER PRICING DOCUMENTATION REQUIREMENTS 14
V. DISCLOSURE DUTIES FOR INTERNATIONAL PAYMENTS 15
VI. ESTIMATION OF TAXABLE INCOME 16
VII. VOLUNTARY DISCLOSURE PROCEDURE 16
VIII. GENERAL RULES FOR KEEPING BOOKS AND RECORDS 17
CHAPTER 2: OVERVIEW OF THE GERMAN TAX SYSTEM 19
A. TAX SUBJECTS; TAX LIABILITY 19
B. TAXPAYER 20
C. TAXABLE INCOME 22
I. DEPRECIATION 22
II. THIN CAPITALISATION RULES 23
D. CORPORATE INCOME TAX 24
I. CORPORATE INCOME TAX FOR CORPORATIONS 24
II. INCOME TAX FOR PARTNERSHIPS 24
E. TRADE TAX 25
F. FINANCIAL STATEMENTS, ACCOUNTING AND REPORTING 25
G. ELECTRONIC TAX BALANCE SHEET 26
H. GROUP TAXATION 27
I. TAX LOSSES 27
J. VALUE-ADDED TAX 28
K. REAL ESTATE TAX 31
L. REAL ESTATE TRANSFER TAX 32
I. INDIRECT TRANSFER OF REAL ESTATE PROPERTY 32
II. TAX EXEMPT TRANSFERS 32
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DETAILED TABLE O F C O N T E N T S
M. CUSTOMS AND EXCISE DUTIES WHEN IMPORTING GOODS TO GERMANY 33 N. TAX
INCENTIVES FOR ORGANISATION OF GENERAL INTEREST - CHARITABLE
ORGANISATIONS 34
O. EU LAW 36
I. EU - INDIRECT TAX DIRECTIVES 36
II. MERGER DIRECTIVE 36
1. THE SUBSTANTIVE SCOPE OF THE REORGANISATION TAX ACT WITH RESPECT TO
THE MERGER DIRECTIVE 37
2. THE PERSONAL SCOPE OF THE REORGANISATION TAX ACT 37
III. PARENT-SUBSIDIARY DIRECTIVE 37
1. THE PERSONAL SCOPE OF THE PARENT-SUBSIDIARY DIRECTIVE IMPLEMENTED I N
GERMAN TAX LAW 38
2. THE SUBSTANTIVE SCOPE OF THE PARENT-SUBSIDIARY DIRECTIVE IMPLEMENTED
IN GERMAN TAX LAW 38
IV. INTEREST AND ROYALTIES DIRECTIVE 39
1. THE PERSONAL SCOPE OF THE INTEREST AND ROYALTY DIRECTIVE AS
IMPLEMENTED IN GERMAN TAX LAW 39
2. THE SUBSTANTIVE SCOPE OF THE INTEREST AND ROYALTY DIRECTIVE AS
IMPLEMENTED IN GERMAN TAX LAW 39
P. TAX TREATIES 40
I. GENERAL 40
II. SUBJECT TO TAX CLAUSES 40
Q. ANTI-TREATY/DIRECTIVE-SHOPPING RULE 41
R. CFC REGULATIONS 41
S. ASSESSMENT PROCEDURE 43
T. FILING AND PAYMENT 44
U. OBJECTION TO TAX ASSESSMENT 45
V. STATUTE OF LIMITATION 45
W. GERMAN TAX AUTHORITIES 45
X. TAX AUDITS 46
Y. RULINGS 47
CHAPTER 3: INVESTMENT THROUGH GERMAN CORPORATION 48
A. ESTABLISHMENT OF A CORPORATION 48
B. FORMS OF CORPORATIONS 49
I. STOCK CORPORATION 49
II. LIMITED LIABILITY COMPANY 49
III. SOCIETAS EUROPAEA 50
IV. COMMERCIAL REGISTER 50
C. TAXATION OF CORPORATIONS 52
D. TAXATION OF THE SHAREHOLDER 53
E. THIN CAPITALISATION RULES 54
I. ESCAPE CLAUSES 54
II. EXEMPTION FROM ESCAPE CLAUSES 55
III. DEFINITIONS 56
IV. INTEREST EXPENSE CARRY-FORWARD 56
V. EBITDA CARRY-FORWARD 57
F. DIVIDEND TAXATION 57
G. CAPITAL GAINS 57
H. HELD FOR TRADING SHARES 58
I. CHANGE IN OWNERSHIP RULE 58
I. GENERAL 58
IMAGE 6
DETAILEDTABLE O F C O N T E N T S XIII
II. NEW CHANGE-IN-OWNERSHIP RULE SINCE 1 JANUARY 2008 59
IN. EXCEPTIONS 60
J. TRADE TAXABLE INCOME 61
I. ADD-BACKS 61
II. DEDUCTIONS 61
K. TAX GROUP 64
I. GENERAL 64
II. LEGAL CONDITIONS 64
III. ADVANTAGES 65
IV. RISKS 65
V. CONSOLIDATED RETURN - TAX GROUP 66
VI. FUTURE OF GERMAN FISCAL UNITY RULES 66
L. TAX ASSESSMENT PERIOD 67
M. ELECTRONIC TAX DECLARATION 68
CHAPTER 4: INVESTMENTS THROUGH GERMAN PARTNERSHIPS 69
A. OVERVIEW 69
B. AVAILABLE CLASSES OF PARTNERSHIPS 70
I. LEGAL CLASSIFICATION 70
1. GENERAL 70
2. SHORT EXPLANATIONS 70
II. TAX LAW CLASSIFICATION 71
C. GENERAL TAXATION PRINCIPLES 72
I. DIFFERENT CLASSES OF PARTNERSHIP IN GERMAN TAX LAW 72
1. COMMERCIAL PARTNERSHIPS 72
2. DEEMED-COMMERCIAL PARTNERSHIPS 76
3. NON-COMMERCIAL PARTNERSHIPS 77
II. RELATIONSHIP BETWEEN PARTNERS AND THEIR PARTNERSHIP 78 1. SPECIAL
REMUNERATION 78
2. SPECIAL BUSINESS ASSETS 79
III. SPECIAL ISSUES 80
1. TRANSFER OF ASSETS BETWEEN PARTNERSHIPS AND PARTNERS 80 2. SALE OF
PARTNERSHIP INTEREST AND WINDING-UP 82
3. FICTITIOUS SPLIT OF BUSINESS 83
IV. TAX RATES/EARNINGS RETENTION 83
D. PROCEDURAL ASPECTS OF INCOME DETERMINATION 85
I. GENERAL 85
II. RESTRICTIONS DUE TO SECTION 15A INCOME TAX ACT REGARDING LOSSES. 85
III. UNIFORM DETERMINATION OF PROFITS 86
E. APPLICATION OF TAX TREATIES 86
I. COMMERCIAL PARTNERSHIPS 86
1. GENERAL 86
2. SPECIAL REMUNERATION 88
II. DEEMED-COMMERCIAL PARTNERSHIPS 89
HI. NON-COMMERCIAL PARTNERSHIP 90
IV. INBOUND-INVESTMENT THROUGH FOREIGN PARTNERSHIPS 90
F. INBOUND TAX PLANNING WITH PARTNERSHIPS - EXAMPLES 92
I. USING PARTNERSHIPS TO AVOID THE GERMAN INTEREST BARRIER RULE . . . 92
1. STRUCTURE CHART 92
2. EXPLANATION 93
II. DOUBLE DIP STRATEGIES WITH PARTNERSHIPS 94
1. STRUCTURE CHART 94
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XIV DETAILEDTABLE O F C O N T E N T S
2. EXPLANATION 94
HI. OUTBOUND INVESTMENTS WITH PARTNERSHIPS 96
1. STRUCTURE CHART 96
2. EXPLANATION 96
IV. SIMPLIFICATION OF STRUCTURES WITH PARTNERSHIPS 98
1. STRUCTURE CHART 98
2. EXPLANATION 98
V. STEP-UP PLANNING WITH PARTNERSHIPS 99
1. STRUCTURE CHART 99
2. EXPLANATION 100
VI. AVOIDING RETT WITH PARTNERSHIPS 100
1. STRUCTURE CHART 100
2. EXPLANATIONS 101
VII. US/GERMAN FINANCING STRUCTURE 103
1. STRUCTURE CHART 103
2. EXPLANATION 104
VIII. TAX PLANNING WITH NON-EU/NON-TREATY COUNTRIES 105
1. STRUCTURE CHART 105
2. EXPLANATION 105
IX. CREATION OF DIVISIONS FOR REORGANIZATION PURPOSES 106
1. STRUCTURE CHART 106
2. EXPLANATION 107
X. IMMEDIATE LOSS UTILIZATION THROUGH PARTNERSHIPS 108
1. STRUCTURE CHART 108
2. EXPLANATION 108
CHAPTER 5: INVESTMENTS THROUGH GERMAN PERMANENT ESTABLISHMENTS 110
A. GENERAL 110
I. INTRODUCTION 110
1. LEGAL PERSPECTIVE 110
2. ALLOCATION OF TAXATION RIGHTS BETWEEN STATES 110
II. WHAT CONSTITUTES A PERMANENT ESTABLISHMENT? I L L
1. NATIONAL TAX LAW VERSUS OECD MODEL CONVENTION I L L
2. SECTION 12 GERMAN FEDERAL FISCAL CODE I L L
III. PERMANENT REPRESENTATIVE 116
B. TAXATION RULES 116
C. PROFIT ALLOCATION 117
I. BASIC PROBLEMS 117
II. PROFIT DETERMINATION: ELIGIBLE METHODS 119
1. DIRECT METHOD 119
2. INDIRECT METHOD 120
III. ALLOCATION OF ASSETS AND PROFITS AND OTHER PROBLEMS 121
1. ATTRIBUTION OF ASSETS 121
2. ATTRIBUTION OF BUSINESS EXPENDITURES AND BUSINESS INCOME... 122 3.
FUNDING OF THE PERMANENT ESTABLISHMENT 124
4. TRANSFER OF ASSETS 125
5. CURRENCY EXCHANGE RATE PROBLEMS 127
6. BOOKKEEPING OF THE PERMANENT ESTABLISHMENT 128
D. INBOUND TAX PLANNING WITH PERMANENT ESTABLISHMENTS - EXAMPLES... 129
I. DOUBLE DIP STRATEGIES WITH A PE IN AN ACQUISITION PROCESS 129 1.
STRUCTURE CHART 129
2. EXPLANATION 129
IMAGE 8
DETAILEDTABLE O F C O N T E N T S XV
II. AVOIDING THE INTEREST BARRIER RULE WITH A PE 130
1. STRUCTURE CHART 130
2. EXPLANATION 130
EI. SIMPLIFICATION OF PE STRUCTURE 132
1. STRUCTURE CHART 132
2. EXPLANATION 132
IV. LOSS UTILIZATION WITH PE STRUCTURE 134
1. STRUCTURE CHART 134
2. EXPLANATION 134
V. TAX CREDIT PE STRUCTURE FOR FOREIGN INVESTORS 135
1. STRUCTURE CHART 135
2. EXPLANATION 135
CHAPTER 6: TAXATION OF DIRECT BUSINESS ACTIVITIES 138
A. INTRODUCTION 138
B. LIMITED GERMAN TAX LIABILITY 138
I. GENERAL TAX ASSESSMENT PROCEDURE-INCOME 138
N. WHT-INCOME 139
1. DIVIDENDS 139
2. INTEREST INCOME 140
3. SALARIES 141
4. CONSTRUCTION WORKS 141
3. ARTISTS, SPORTSMEN AND JOURNALISTS 143
4. EXPLOITATION OF INTELLECTUAL PROPERTY RIGHTS 148
HI. SPECIAL REFUND PROCEDURE FOR WHT 150
1. DIVIDENDS 150
2. INCOME UNDER SECTION 50A PARA 4 GERMAN INCOME TAX ACT 151
CHAPTER 7: SPECIAL TAX PROBLEMS OF CROSS-BORDER INVESTMENTS 153
A. VAT REFUND PROBLEMS 153
B. GERMAN TRADE TAX SYSTEM 154
I. CALCULATION OF THE TRADE TAX 154
N. TRADE TAXABLE INCOME 155
1. ADD-BACKS 155
2. DEDUCTIONS 155
C. THIN CAPITALISATION RULES 157
I. EXEMPTION FROM ESCAPE CLAUSES 158
II. DEFINITIONS 159
M . INTEREST EXPENSE CARRY-FORWARD 159
IV. EBITDA CARRY-FORWARD 160
D. CROSS-BORDER ASPECTS OF GERMAN TAX GROUPS 160
E. DUAL CONSOLIDATED LOSS RULES 161
E BOOKKEEPING ABROAD 162
G. TAXATION OF CROSS-BORDER DIVIDENDS 162
I. GENERAL 162
II. PORTFOLIO DIVIDENDS 163
HI. HIDDEN PROFIT DISTRIBUTIONS 164
IV. HIDDEN EQUITY CONTRIBUTION 166
H. TAXATION OF ROYALTY PAYMENTS 168
I. ANTI-ABUSE REGULATIONS 169
I. GENERAL 169
II. OLD ANTI-ABUSE RULES 169
IMAGE 9
XVI
DETAILEDTABLE O F C O N T E N T S
EQ. NEW ANTI-ABUSE RULE 170
1. STEPS OF ANALYSES 171
2. TIMING ASPECTS 172
IV. SHAREHOLDER TEST 172
V. BUSINESS INCOME TEST 173
VI. BUSINESS PURPOSE TEST 174
VII. SUBSTANCE TEST 175
VIII. EXCEPTION FOR LISTED COMPANIES 176
IX. DE MINIMIS RULE 176
X. PRACTICAL IMPLICATIONS 176
J. HYBRID ENTITIES 176
I. DIVIDENDS 177
1. THE PERSONAL SCOPE OF THE PARENT-SUBSIDIARY DIRECTIVE IMPLEMENTED IN
GERMAN TAX LAW 177
2. THE SUBSTANTIVE SCOPE OF THE PARENT-SUBSIDIARY DIRECTIVE IMPLEMENTED
IN GERMAN TAX LAW 178
3. IMPLEMENTATION OF ARTICLE 4 PARA L A OF THE PARENT- SUBSIDIARY
DIRECTIVE 178
4. APPLICATION OF SECTION 43B OF THE INCOME TAX ACT WITH RESPECT TO
HYBRID ENTITIES 179
II. ROYALTY PAYMENTS 181
1. THE PERSONAL SCOPE OF THE INTEREST AND ROYALTY DIRECTIVE AS
IMPLEMENTED IN GERMAN TAX LAW 181
2. THE SUBSTANTIVE SCOPE OF THE INTEREST AND ROYALTY DIRECTIVE AS
IMPLEMENTED IN GERMAN TAX LAW 181
3. APPLICATION OF SECTION 50G INCOME TAX ACT WITH RESPECT TO HYBRID
ENTITIES 181
III. REORGANISATIONS 183
1. THE SUBSTANTIVE SCOPE OF THE REORGANISATION TAX ACT WITH RESPECT TO
THE MERGER DIRECTIVE 184
2. THE PERSONAL SCOPE OF THE REORGANISATION TAX ACT 184
3. IMPLEMENTATION OF THE ARTICLE 4 PARA 2 OF THE MERGER DIRECTIVE 184
4. IMPLEMENTATION OF ARTICLE 8 PARA 3 MERGER DIRECTIVE 185
5. IMPLEMENTATION OF THE ARTICLE 10A OF THE MERGER DIRECTIVE 185
IV. IMPLEMENTATION OF THE OECD APPROACH TO HYBRID ENTITIES IN GERMAN
LEGISLATION AND TAX TREATIES 186
1. ISSUES ARISING FROM THE APPLICATION OF DIFFERENT TREATY ARTICLES TO
INCOME EARNED BY A HYBRID ENTITY 191
2. SPECIAL REMUNERATIONS 192
CHAPTER 8: TAX PROBLEMS OF SPECIAL INDUSTRIES/BUSINESS SECTORS 195 A.
INVESTMENT FUNDS 195
I. CLOSED-END FUNDS (KG STRUCTURES) 195
II. OPEN-ENDED FUNDS 196
B. REAL ESTATE SECTOR 199
I. VAT 199
H. RETT 200
1. RETT-BLOCKER STRUCTURE FOR ACQUISITION OF SHARES 200
2. STRUCTURE FOR ACQUISITION OF PARTNERSHIP INTEREST 203
IMAGE 10
DETAILEDTABLE O F C O N T E N T S XVII
3. INTRA-GROUP REORGANIZATIONS 204
4. HIVE-DOWN RESTRUCTURING USING A RETT-BLOCKER KG 205 5. TAX EFFICIENT
INTERPOSITION OF GMBH 207
C. SHIPPING INDUSTRY 209
I. GERMAN TONNAGE TAX SYSTEM 209
N. ARTICLE 8 OECD MODEL CONVENTION AND THE GERMAN APPROACH. . 210 1.
GENERAL 210
2. REFLECTION OF ARTICLE 8 IN GERMAN TAX TREATIES 210
3. MAJOR PRACTICAL PROBLEMS 211
D. DISTRIBUTION MODELS: PRINCIPAL STRUCTURES 214
E. M&A/PRIVATE EQUITY - CROSS-BORDER REORGANIZATIONS 217
F. NON-PROFIT ORGANIZATIONS 219
I. GENERAL 219
II. TAX-PRIVILEGED PURPOSES 220
1. PUBLIC-BENEFIT PURPOSES 220
2. CHARITABLE PURPOSES 221
3. RELIGIOUS PURPOSES 221
HI. GENERAL REQUIREMENTS FOR TAX PRIVILEGE 221
G. E-COMMERCE 222
I. DIFFICULTIES WITH TAXING E-COMMERCE 222
II. MAIN PROBLEMS OF DIRECT TAXATION 222
III. VALUE ADDED TAX 223
H. LEASING 224
I. GENERAL ADVANTAGES OF LEASING 225
II. TAX BALANCE SHEET ISSUES 225
III. RELEVANT CATEGORY OF INCOME 227
CHAPTER 9: HOLDING COMPANIES IN GERMANY 230
A. GENERAL 230
B. ACQUISITION 231
C. FINANCING 231
D. COMPARISON OF CORPORATION AND PARTNERSHIP AS HOLDING COMPANY 232 E.
VAT - ENTREPRENEUR STATUS 233
F. LIMITED TAX LIABILITY 234
G. TAXATION OF PARTNERSHIP 235
H. PARTICIPATION EXEMPTION FOR CORPORATIONS 237
I. DIVIDEND INCOME 237
II. CAPITAL GAINS 237
III. HELD FOR TRADING SHARES 238
I. WITHHOLDING TAXES 239
J. EXIT TAXATION 240
I. GENERAL 240
II. EXCEPTION AND EU LAW 241
K. REORGANISATIONS 242
I. GENERAL PRINCIPLES 243
II. QUALIFYING ASSETS 243
III. TYPES OF REORGANISATION 244
IV. CONVERSION FROM CORPORATION TO PARTNERSHIP 244
V. MERGER OF A CORPORATION INTO A GERMAN PARTNERSHIP 245
VI. MERGER OF CORPORATIONS 245
VII. DEMERGER OF CORPORATIONS 247
VIII. HIVE-DOWN INTO CORPORATIONS 248
IMAGE 11
XVIII
DETAILEDTABLE O F C O N T E N T S
IX. SHARE-FOR-SHARE EXCHANGES 249
X. CONVERSION OF PARTNERSHIP INTO CORPORATION 251
XI. HIVE-DOWN OF SINGLE ASSETS INTO PARTNERSHIP 252
L. CFC REGULATIONS 252
I. LOW TAXATION 254
N. DE MINIMIS THRESHOLD 255
IN. LOWER TIER INTERMEDIARY COMPANIES 255
IV. ESCAPE FOR EU COMPANIES 256
V. INCOME AMOUNT COMPUTATION 257
VI. TAX CREDIT 258
VII. CAPITAL GAINS 258
CHAPTER 10: TRANSFER PRICING FROM A GERMAN PERSPECTIVE 259
A. INTRODUCTION 259
B. GENERAL PROVISIONS GOVERNING PROFIT ALLOCATION BETWEEN RELATED
PARTIES 260
I. NATIONAL GERMAN TAX LAW 260
1. PROFIT ALLOCATION UNDER DOUBLE TAX TREATIES 261
2. HIDDEN PROFIT DISTRIBUTION AND HIDDEN CAPITAL CONTRIBUTION . . 262 3.
SECTION 1 GERMAN FOREIGN TAX ACT 262
II. BUSINESS RELATIONS TO AFFILIATED PERSONS 264
C. GENERAL PRINCIPLES FOR THE ALLOCATION OF INCOME 264
I. THE ARM S LENGTH TEST 264
II. STANDARD TP METHODS 266
1. COMPARABLE UNCONTROLLED PRICE METHOD 266
2. RESALE PRICE METHOD 266
3. COST PLUS METHOD 266
4. GENERAL: SET-OFF OF BENEFITS 267
5. APPLICATION OF THE METHODS 267
III. GOODS AND SERVICES 268
1. SUPPLY OF GOODS AND SERVICES 268
2. COMMERCIAL SERVICES 270
3. ADVERTISING COSTS 271
4. MARKET PENETRATION COSTS 271
5. START-UP COSTS 271
IV. INTEREST AND SIMILAR REMUNERATION 272
1. GENERAL 272
2. RELEVANT INTEREST RATES 272
3. GUARANTEES AND SIMILAR OBLIGATIONS 273
4. TRANSFER OF INTANGIBLE ASSETS 274
5. ADMINISTRATIVE SERVICES WITHIN THE GROUP 274
D. BUSINESS RESTRUCTURINGS: RELOCATION OF FUNCTIONS 276
I. INTRODUCTION 276
II. OECD TRANSFER PRICING GUIDELINES 276
III. GERMAN APPROACH TO BUSINESS RESTRUCTURINGS 277
1. GENERAL 277
2. SPECIAL ASPECTS OF SPECIFIC RELOCATIONS OF FUNCTIONS 278
INDEX 283
|
| any_adam_object | 1 |
| author | Haase, Florian 1974- Steierberg, Daniela |
| author_GND | (DE-588)133225135 |
| author_facet | Haase, Florian 1974- Steierberg, Daniela |
| author_role | aut aut |
| author_sort | Haase, Florian 1974- |
| author_variant | f h fh d s ds |
| building | Verbundindex |
| bvnumber | BV040327996 |
| classification_rvk | PP 3020 QL 500 QL 800 |
| ctrlnum | (OCoLC)820374148 (DE-599)DNB1022583972 |
| dewey-full | 343.4304 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.4304 |
| dewey-search | 343.4304 |
| dewey-sort | 3343.4304 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV040327996 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:21:46Z |
| institution | BVB |
| isbn | 9783406635595 3406635598 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025182477 |
| oclc_num | 820374148 |
| open_access_boolean | |
| owner | DE-M382 DE-12 DE-1050 DE-1051 DE-19 DE-BY-UBM DE-523 DE-11 DE-20 |
| owner_facet | DE-M382 DE-12 DE-1050 DE-1051 DE-19 DE-BY-UBM DE-523 DE-11 DE-20 |
| physical | XVIII, 290 S. graph. Darst. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Beck |
| record_format | marc |
| series2 | [German law accessible] |
| spelling | Haase, Florian 1974- Verfasser (DE-588)133225135 aut Tax law in Germany Florian Haase ; Daniela Steierberg München Beck 2012 XVIII, 290 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier [German law accessible] Steuerrecht (DE-588)4116614-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Steuerrecht (DE-588)4116614-0 s DE-604 Steierberg, Daniela Verfasser aut DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025182477&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Haase, Florian 1974- Steierberg, Daniela Tax law in Germany Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4011882-4 |
| title | Tax law in Germany |
| title_auth | Tax law in Germany |
| title_exact_search | Tax law in Germany |
| title_full | Tax law in Germany Florian Haase ; Daniela Steierberg |
| title_fullStr | Tax law in Germany Florian Haase ; Daniela Steierberg |
| title_full_unstemmed | Tax law in Germany Florian Haase ; Daniela Steierberg |
| title_short | Tax law in Germany |
| title_sort | tax law in germany |
| topic | Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Steuerrecht Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025182477&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT haaseflorian taxlawingermany AT steierbergdaniela taxlawingermany |