Taxation of enterprises in Germany: cross-border aspects, M&A, reorganisations
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
München
C.H. Beck
2024
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| Ausgabe: | 1. Auflage |
| Schriftenreihe: | German Law Accessible
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 1246 Seiten |
| ISBN: | 9783406802645 3406802648 |
Internformat
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Datensatz im Suchindex
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Summary table of contents Preface. V Author. . VII List of important abbreviations. XV English translations of German legislation and other resources . A. Overview of fully translated German tax provisions . B. Further translations of German tax provisions. C. Online translations and other useful resources. XIX XIX XX XXI PARTI INTRODUCTION AND FREQUENTLY ASKED QUESTIONS Chapter 1. Introduction. A. Overview of the German taxsystem . B. Influence of European law on German tax law. C. Outlook. D. Additional information . 1 3 9 20 21 Chapter 2. 150 Frequently Asked Questions. A. General
. B. Personal income tax . C. Corporate income tax. D. Trade tax. E. Partnerships. F. Cross-border activities. G. Value added tax. H. Real estate transfer tax. I. Inheritance and gift tax. J. Limitation, deadlines, interests, penalties and other procedural aspects . 22 22 25 27 31 33 34 35 36 38 39 PART II TAXATION OF NATURAL PERSONS, CORPORATIONS AND PARTNERSHIPS WITH INCOME TAXES Chapters. Taxation of natural persons with personal income tax. A. Introduction. B. Personal income tax liability. C. Assessment period. D. Determination of taxable
income. E. Computation of personal income tax liability. F. Limited personal income tax liability incase of domestic source income. G. Tax collection. 45 48 49 54 55 110 112 121 IX
Summary table of contents Chapter 4. Taxation of corporations with corporate income tax. A. Introduction. B. Taxable entity and separation principle. C. Commencement and end of corporate income tax liability. D. Formation and termination of a corporation. E. Unlimited and limited corporate income tax liability . F. Assessment period. G. Objective tax exemptions. H. Hidden profit distributions and hidden contributions. I. Tax base and computation scheme for taxable income. J. Corporate income tax rate. K. Assessment and tax collection.,. L. Taxation of the shareholders., 124 127 129 130 131 135 140 140 140 156 159 159 ,159 Chapter 5. Taxation of commercial operations with trade tax . A. Introduction . B. Assessment base for trade
tax. C. Taxpayer. D. Tax liability of the commercial operation. E. Commencement and end of trade tax liability. F. Trade tax additions and deductions. G. Trade tax on capital gains. H. Trade tax losses . I. Trade tax group. J. Forfeiture of trade tax loss carry-forward for corporations . K. Assessment procedure. L. Credit of trade tax against personal income tax. \;. 187 189 191 194 195 197 198 227 228 236 236 237 238 Chapter 6. Taxation of partnerships with income taxes . A. Introduction. B. Co-entrepreneurial risk and co-entrepreneurial initiative. C. Attribution of the co-entrepreneurial interest. D. Types of income for the partnership . E.
Income from commercial operations. F. Limitation of loss deduction for the limited partner of a limited partnership . G. Possibility to retain profits in a partnership . . . H. Trade tax. I. Taxation of the partners. J. Formation and termination of partnerships. K. Partnerships in cross-border situations. L. Tax treatment of partnerships for other taxes than income taxes. . 240 243 249 251 252 254 275 277 278 281 283 289 302 Selected aspects of personal income tax, corporate income tax and trade tax. . 303 Disposal and acquisition of individual assets, interests in partnerships and shares in corporations. 308 Tax group for income tax purposes. 352 Tax aspects of debt financing . 380 Forfeiture of losses for corporations. 408 Deduction of taxes at source. 421 Germany as holding location. 436 Minimum taxation based on the Minimum Tax Act. 439 Chapter 7. A. B. C. D. E. F. G. X
Summary table of contents PART III GERMAN TAX ASPECTS IN CROSS-BORDER ACTIVITIES AND M A Chapter 8. German tax aspects of cross-border activities of German and foreign enterprises. 451 A. Overview of selected German tax regulations in a cross-border context. B. Double taxation and its avoidance through a double taxation treaty. C. Classification and recognition of foreign legal forms for German tax purposes D. Investments of foreign enterprises in Germany (inbound investment). E, Investments of a domestic enterprise abroad (outbound investment). F. Selected aspects of inbound and outbound investments . 456 459 470 476 504 535 Chapter 9. German tax aspects in M A transactions. 588 A. Introduction . '. . . 593 B. Tax objectives of seller and purchaser. ’. 594 C. Sale of shares in corporations. . 597 D. Sale of individual assets. 609 E. Sale of interests in commercial partnerships . 617 F. Tax aspects for the purchaser . 625 G. Value added tax. . . I.;. 639 H. Transactions with real estate and real estate companies. 643 I. Special topics. .'. 650 PART IV
REORGANISATIONS Chapter 10. Reorganisations of enterprises in Germany. A. Introduction. B. Reorganisations under German corporate law. . . . . C. Reorganisations in the German commercial balance sheet. D. Reorganisations under German tax law. . . 693 694 695 705 709 Chapter 11. Domestic reorganisations of enterprises under the Reorganisation Tax Act . . . . . 743 A. Merger of a corporation into a commercial partnership.'. 748 B. Conversion of a corporation into a commercial partnership. 760 C. Merger of a corporation into a corporation . 767 D. Split off of qualified business property from a corporation to a corporation . 775 E. Split off of qualified business property from a corporation to a commercial partnership . . . . . 786 F. Contribution of qualified business property to a corporation under the Reorganisation Tax Act. . 795 G. Reorganisations of commercial partnerships under the RT Act. 813 H. Contribution of qualified business property to a commercial partnership under the Reorganisation Tax Act. 818 I. Reorganisations outside the scope of the Reorganisation Tax Act. 826 J. Implications of reorganisations on income tax groups. 839 K. Legal text and translation of the Reorganisation Tax Act
.;. 844 XI
Summary table of contents Chapter 12. Reorganisations involving persons and/or business property in foreign countries. . 879 A. General. B. German reorganisation of German legal entities with a foreign connection . C. Cross-border reorganisations. D. Reorganisations of foreign legal entities with a Germanconnection. 881 882 892 909 PART V TAXATION WITH VALUE ADDED TAX, REAL ESTATE TRANSFER TAX, AND INHERITANCE AND GIFT TAX Chapter 13. Taxation of entrepreneurs with value added tax. A. Introduction. B. General principles. C. VAT group. D. VAT aspects of reorganisations of enterprises. E. VAT aspects of M A transactions. 915 917 918 937 944 951 Chapter 14. Taxation of transactions with real estate transfer tax . A. Introduction. B. Tightening of the Real Estate Transfer Tax Act in 2021 . C. Taxpayer of real estate transfer
tax. D. Real estate in Germany. E. Transactions triggering real estate transfer tax. F. Tax base for real estate transfer tax . G. Tax rate for real estate transfer tax. H. Taxation procedure for real estate transfer tax. I. Non-assessment of real estate transfer tax . J. Obligation to report the ultimate beneficial owner of real estate to the Ger man Transparency Register. 952 954 956 956 957 957 989 989 990 992 Chapter 15. Taxation of persons with inheritance tax and gift tax. A. Introduction. B. Unlimited and limited tax liability. C. Object of taxation with inheritance and gift tax. D. Tax exemptions . E. Taxable acquisition. F. Tax classes and tax allowances. G. Tax rates . H. Accrual of inheritance
tax . . . . I. Notification obligations and tax return. 996 997 998 1000 1005 1006 1018 1019 1020 1020 994 PART VI TAX PROCEDURAL ASPECTS, LEGAL FORMS AND COMPARISON OF TAX BURDENS Chapter 16. Aspects of tax procedural law. A. General aspects of tax procedural law. B. Aspects of tax procedural law in an international context. C. General anti-avoidance rule. XII 1021 1024 1060 1077
Summary table of contents Chapter 17, Legal forms under German law. 1081 A. Overview. 1083 B. Sole proprietors . 1084 C. Partnerships. 1084 D. Corporations . 1107 Chapter 18. Choice of legal form and comparison of tax burden. 1136 A. Introduction. 1137 B. Choice of legal form . 1137 C. Comparison of theincome tax burden of a GmbH and a GmbH Co. KG . 1139 Appendix 1: Glossary. 1149 Appendix 2: Status of existing German double taxation treaties and other agreements in the tax area as of 1 January 2023. 1179 Appendix 3: Withholding tax rates under German double taxation treaties. 1195 Appendix 4: Legal forms of international enterprises and their classification in Germany. 1209 Appendix 5: Overview on international corporate income taxation (2022)
. 1219 Appendix 6: Social security contributions and income/wage taxes as a percent age of gross salary for employees in 2022 . 1221 Index . 1223 XIII |
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| spelling | Bahns, Jochen 1968- Verfasser (DE-588)122061160 aut Taxation of enterprises in Germany cross-border aspects, M&A, reorganisations by Jochen Bahns München C.H. Beck 2024 XXII, 1246 Seiten txt rdacontent n rdamedia nc rdacarrier German Law Accessible Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Mergers and Acquisitions (DE-588)4205916-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Internationales Steuerrecht German Tax Law Unternehmenssteuerrecht Deutschland (DE-588)4011882-4 g Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s Mergers and Acquisitions (DE-588)4205916-1 s Rechtsvergleich (DE-588)4115712-6 s DE-604 Erscheint auch als Online-Ausgabe, ePDF 978-3-406-82637-5 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034086236&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bahns, Jochen 1968- Taxation of enterprises in Germany cross-border aspects, M&A, reorganisations Rechtsvergleich (DE-588)4115712-6 gnd Mergers and Acquisitions (DE-588)4205916-1 gnd Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd |
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| title | Taxation of enterprises in Germany cross-border aspects, M&A, reorganisations |
| title_auth | Taxation of enterprises in Germany cross-border aspects, M&A, reorganisations |
| title_exact_search | Taxation of enterprises in Germany cross-border aspects, M&A, reorganisations |
| title_exact_search_txtP | Taxation of enterprises in Germany |
| title_full | Taxation of enterprises in Germany cross-border aspects, M&A, reorganisations by Jochen Bahns |
| title_fullStr | Taxation of enterprises in Germany cross-border aspects, M&A, reorganisations by Jochen Bahns |
| title_full_unstemmed | Taxation of enterprises in Germany cross-border aspects, M&A, reorganisations by Jochen Bahns |
| title_short | Taxation of enterprises in Germany |
| title_sort | taxation of enterprises in germany cross border aspects m a reorganisations |
| title_sub | cross-border aspects, M&A, reorganisations |
| topic | Rechtsvergleich (DE-588)4115712-6 gnd Mergers and Acquisitions (DE-588)4205916-1 gnd Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Rechtsvergleich Mergers and Acquisitions Unternehmen Steuerrecht Deutschland |
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