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Tax Advice

In­ter­na­tio­nal Tax Law Im­ple­men­ta­tion of the Glo­bal Mi­ni­mum Tax in Ger­many

On 15 De­cem­ber 2023, the Fe­deral Coun­cil of Ger­many pas­sed the law to im­ple­ment the Mi­ni­mum Tax Di­rec­tive. This spe­ci­fies the re­qui­re­ments that large cor­po­rate groups will have to ful­fill as part of the glo­bal mi­ni­mum tax in Ger­many from 2024. ...read more

Contacts

  • Christof Zondler, Rechtsanwalt, Steuerberater und Fachberater für internationales Steuerrecht, Ebner Stolz Stuttgart
  • Volker Schmidt, Steuerberater, Rechtsanwalt, Ebner Stolz, Kronenstraße 30, 70174 Stuttgart
  • Dr. Markus Emmrich, Steuerberater und Partner bei Ebner Stolz in Hamburg
  • Thomas Krönauer, Steuerberater, Rechtsanwalt, Legum Magister, Ebner Stolz, Arnulfstraße 27, 80335 München
  • Dr. Daniel Zöller, Steuerberater bei Ebner Stolz in Stuttgart
  • Alexander Euchner, Steuerberater, Fachberater für internationales Steuerrecht und Partner am RSM Ebner Stolz Standort Stuttgart
  • Franz Meller, Partner Ebner Stolz, Köln
  • Jochen Kirsammer, Steuerberater, Ebner Stolz, Kaiserstraße 88/1, 72764 Reutlingen
  • Wolfgang Klövekorn, Ebner Stolz Frankfurt
  • Sten Günsel, Steuerberater, Rechtsanwalt bei Ebner Stolz in Stuttgart
Contacts

Contacts

International Tax Law

Globalization is no longer a matter just for big corporations. Small and medium-sized companies have been operating across borders for years now. But they have to deal with legal and tax requirements, both at home and abroad, that are often as unknown as they are complex, all the more so because tax authorities in virtually every country want to protect tax revenues and increase them whenever possible. So they’re giving much closer scrutiny to cross-border matters.

On the other hand, the dif­fe­ren­ces in le­gal and tax sys­tems also of­fer many op­por­tuni­ties to re­duce or opti­mize tax im­pact.

We can help you th­read your way th­rough the jun­gle of in­ter­na­tio­nal tax laws. We of­fer sug­ges­ti­ons about tax struc­tu­ring, and point out risks.

Take ad­van­tage of our ex­per­tise in orga­ni­zing your in­vest­ments ab­road, and in choo­sing in­ter­na­tio­nal sites. We can also help you opti­mize tax ra­tes, re­struc­ture wit­hin your cor­po­rate group, and orga­nize cross-bor­der tran­sac­ti­ons.

When you relo­cate func­ti­ons and post emp­loyees ab­road, we help you avoid both un­wan­ted taxa­tion and dou­ble taxa­tion.

Our services at a glance

  • Con­sul­ting on in­ter­na­tio­nal struc­tu­res
    • Tax-opti­mi­zed orga­niza­tion of plan­ned in­ter­na­tio­nal acti­vi­ties and in­ter­na­tio­nal re­struc­tu­ring of your com­pany, using com­pa­ra­tive stu­dies of tax im­pact
    • Assi­s­tance with choo­sing a loca­tion
    • Tax opti­miza­tion of cross-bor­der ser­vices
    • Orga­ni­zing in­tra-group fi­nan­cing struc­tu­res
    • Assi­s­tance with re­lief from for­eign with­hol­ding ta­xes
    • Ad­vice about cross-bor­der off­set­ting of los­ses
  • In­ter­na­tio­nal tax admi­ni­s­t­ra­tion
    • Iden­ti­fy­ing tax risks for your agency, es­tab­lish­ment, com­mer­cial rep­re­sen­ta­tive or sub­si­di­ary in ano­ther coun­try
    • Assi­s­tance in com­p­ly­ing with do­mestic and for­eign tax regu­la­ti­ons for your in­vest­ment ab­road
    • Re­vie­wing opti­ons for sim­p­li­fy­ing admi­ni­s­t­ra­tion, for ex­am­ple by re­struc­tu­ring your in­vest­ment ab­road
  • In­bound tax ad­vice
    • Advi­sing sub­si­dia­ries and es­tab­lish­ments of for­eign inve­s­tors in Ger­many about all Ger­man tax is­sues
    • Assi­s­tance with mee­ting Ger­man tax obli­ga­ti­ons
    • Re­vie­wing opti­ons for opti­mi­zing tax im­pact
    • Assi­s­tance with struc­tu­ring in­ter­na­tio­nal trans­fer pri­cing
  • Out­bound tax ad­vice
    • Advi­sing on struc­tu­ring in­vest­ments in sub­si­dia­ries, es­tab­lish­ments or equity inte­rests ab­road, in close coope­ra­tion with our in­ter­na­tio­nal part­ners and in com­p­li­ance with both do­mestic and for­eign tax law
    • Re­vie­wing the do­mestic tax im­pact of exis­ting in­vest­ments ab­road
    • Advi­sing on tax opti­miza­tion for in­vest­ments ab­road
    • Assi­s­tance in struc­tu­ring in­ter­na­tio­nal trans­fer pri­cing
  • In­ter­na­tio­nal trans­fer pri­ces / Relo­ca­ti­ons of func­ti­ons
    • Advi­sing on struc­tu­ring trans­fer pri­cing sys­tems
    • Assi­s­tance with pre­pa­ring and upda­ting trans­fer pri­cing docu­men­ta­tion re­qui­red by law
    • Imp­le­men­ting in­ter­na­tio­nal trans­fer pri­cing sys­tems un­der ad­vance pri­cing agree­ments (APAs) with do­mestic and for­eign tax aut­ho­ri­ties
    • Re­vie­wing the tax im­pact of cross-bor­der relo­ca­ti­ons of func­ti­ons, espe­ci­ally in ca­ses of dup­li­cate func­ti­ons
    • Ob­tai­ning tax re­co­gni­tion from the rele­vant aut­ho­ri­ties for trans­fer pri­cing sys­tems
  • All-in­clu­sive assi­s­tance with pos­ting emp­loyees to other coun­tries, or hi­ring for­eign emp­loyees in Ger­many (expa­tria­tes)
    • Re­vie­wing eco­no­mic ad­van­ta­ges of in­ter­na­tio­nal pos­tings for the com­pany
    • Draf­ting com­pany pos­ting gui­de­li­nes
    • Cla­ri­fy­ing all le­gal, tax, so­cial-secu­rity and orga­niza­tio­nal is­sues asso­cia­ted with pos­tings
    • Re­vie­wing le­gal, tax and so­cial-secu­rity con­se­qu­en­ces of spe­ci­fic pos­tings
    • Con­sul­ting on ques­ti­ons of pay­ments and lia­bi­lity for emp­loyee with­hol­ding tax
    • Pre­pa­ring indi­vi­dual tax re­turns for pos­ted emp­loyees both in Ger­many and in coope­ra­tion with our in­ter­na­tio­nal part­ners ab­road
    • Con­sul­ting on the rein­te­g­ra­tion of emp­loyees af­ter their re­turn, from le­gal, tax and so­cial-secu­rity view­po­ints
  • In­ter­na­tio­nal taxa­tion of pri­vate indi­vi­du­als
    • Advi­sing on avo­i­ding dou­ble taxa­tion of in­come ear­ned ab­road, in­clu­ding in cross-bor­der tran­sac­ti­ons and in dis­po­sals of real es­tate ab­road
    • Re­vie­wing the tax con­se­qu­en­ces of relo­ca­ting a resi­dence ab­road (espe­ci­ally Ger­man exit tax)
    • Cla­ri­fi­ca­tion of tax con­se­qu­en­ces of relo­ca­ting as­sets ab­road, both un­der Ger­man tax law and un­der for­eign tax law in coope­ra­tion with our in­ter­na­tio­nal part­ners
    • Re­vie­wing inhe­ri­tance-tax as­pects of hol­ding as­sets ab­road
    • Advi­sing on avo­i­ding dou­ble taxa­tion of for­eign as­sets in ca­ses of gifts or bequ­ests

News

In­ter­na­tio­nal Tax Law RSM Ebner Stolz Transitional CbCR Safe Harbour Quick Check

In­ter­na­tio­nal Tax Law RSM Ebner Stolz Transitional CbCR Safe Harbour Quick Check

The RSM Eb­ner Stolz Tran­si­tio­nal CbCR Safe Har­bour Quick Check can be used to quickly as­sess pos­si­ble re­lief when ap­ply­ing the Mi­ni­mum Tax Di­rec­tive in Ger­many. ...read more

In­ter­na­tio­nal Tax Law Belgium: Action Required for Pillar II Compliance

In­ter­na­tio­nal Tax Law Belgium: Action Required for Pillar II Compliance

In Bel­gium, cor­po­rate groups fal­ling un­der the scope of Pil­lar II are re­qui­red to ap­ply for re­gis­tra­tion. ...read more

Trans­fer Pri­cing Transfer pricing: Simplified pricing for routine sales activities from 2024?

Trans­fer Pri­cing Transfer pricing: Simplified pricing for routine sales activities from 2024?

With the pu­bli­ca­tion of a con­sul­ta­tion pa­per on Amount B as one of the com­pon­ents of Pil­lar I, the OECD in­tends to sim­plify and stan­dar­dize the trans­fer pri­cing ru­les for cer­tain core dis­tri­bu­tion ac­tivi­ties. The pro­po­sed ap­proach should also ap­ply to SMEs and be in­clu­ded in the OECD Trans­fer ...read more

Publications

Glo­bal Mi­ni­mum Tax: A chal­lenge for large cor­po­ra­ti­ons

to the PDF download

Publications

Related Topics

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Pro­vi­sio­nal list of sta­tes for the au­to­ma­tic ex­change of in­for­ma­tion on fi­nan­cial ac­counts for tax pur­po­ses

On 30 Sep­tem­ber 2023 , in­for­ma­tion on fi­nan­cial ac­counts in tax mat­ters will be au­to­ma­ti­cally ex­chan­ged bet­ween the Fe­deral Cen­tral Tax Of­fice and the com­pe­tent aut­ho­ri­ties of the par­ti­ci­pa­ting sta­tes. For this pur­pose, the Fe­deral Mi­nis­try of Fi­nance has publis­hed an up­dated preli­mi­nary list of sta­tes. ...read more