Doing Business in Germany

This website is intended to provide an initial overview of the of the economic, legal and tax environment in Germany as well as information on specific topics that are relevant when investing in Germany. Your contacts at RSM Ebner Stolz will be more than happy to answer any questions you may have.

Our services at a glance

Advising subsidiaries and establishments of foreign investors in Germany about all German legal and tax issues
Assistance with meeting German tax obligations
Reviewing options for optimizing tax impact
Assistance with structuring international transfer pricing
All-inclusive assistance with hiring foreign employees in Germany (expatriates)

Current Insights

Reporting obligations for foreign participations

Domestic taxpayers, such as companies based in Germany that are part of an international group, must report certain foreign activities to the German tax authorities in accordance with Sec. 138 para. 2 German Fiscal Code (“AO”). Failure to comply may result in a fine of up to 25,000 euros.

Changes in the submission of transfer pricing documentation

From 2025, stricter submission requirements for transfer pricing documentation will apply in Germany in terms of content and timing. In practice, this will require the documentation to be updated on an ongoing basis.

Global Minimum Tax: A challenge for large groups

Multinational and purely national groups of companies are affected by the Global Minimum Tax Act.