Tax exempt amount (§ 16 ErbStG) Tax class (§ 15 ErbStG) for the spouse and the partner (civil partnerships) 500.000 € I for children and grandchildren, whose parents have passed away, as well as for stepchildren and adopted children 400.000 € I for grandchildren 200.000 € I for parents and grandparents for acquisition by inheritance 100.000 € […]
There are very few experts in the field of international taxation among certified tax advisors and lawyers. The title “Specialist Advisor for International Taxation” is protected and also demands some amount of effort from the certified tax advisors. To qualify, a person must be appointed as a certified tax advisor for at least 3 years. […]
In Germany, the following transfer pricing methods are recognised by the tax authorities: Comparable Uncontrolled Price method (CUP) Resale price method Cost plus method Profit split method Transactional Net Margin Method (TNMM) This could also be interesting for you: Transfer Price – Definition Transfer pricing documentation Did we get your attention? Click here to find […]
If a German company or a German permanent establishment is involved and if the cross-border services exceed a value of € 600,000 p.a. or the supplies exceed a value of € 6 million p.a, a transfer pricing documentation must be presented, which corresponds to the strict and detailed regulations. Companies, which have not fulfilled this […]
Internal price (also known as transfer price) is the price charged between different departments of a company or between different companies in a group for internally exchanged goods and services (e.g. delivery of goods, royalties, loans, provision of employees). It plays an important role in tax law since it can be used to shift profits […]
Tax Consulting Company, Public Audit Company
Hanauer Landstr. 148a
60314 Frankfurt am Main
Germany