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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 […]
Operators of Internet marketplaces should be liable for VAT of their dealers! The German Government wants to prevent VAT losses in trade with goods on electronic marketplaces on the Internet (e.g. eBay). For this reason, section 22f of the Value Added tax Act was introduced that is intended to make operators of Internet marketplaces more […]
How to prepare a meeting with the bank? If you require funds, you can go to your bank and apply for a loan or open an overdraft on your current account. However, banks hesitate to approve credit to new customers and recently established companies. The same holds true if the company is not making a […]
Funding of business operations should correspond to the transactions to be financed with respect to their periods. Take a look at a couple of examples below: Customer payment term 30 days – funding by current account Building project or assembly order, which requires several years – funding corresponding to the construction period Vehicle corresponding to the […]
The audit of annual financial statements is mandatory for corporations with specific balance sheet totals or number of employees. As per Sections 267 (1) in conjunction with 316 (1) of the German Commercial Code (HGB), if any two of the three below mentioned criteria are exceeded on two consecutive balance sheet dates, it is mandatory […]
Financial and tax due diligence answers the question: “Can or should we acquire this company?” Figuratively, “due diligence” could be described as an umbrella term for the comprehensive analysis of a company before its acquisition. In particular, it concerns checking and evaluating companies to see whether the information provided at the time of the offer […]
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