German Tax Law

Contents

IntroductionEdit

Sources of Law Effecting GermanyEdit

References & DefinitionsEdit

Taxation of Natural IndividualsEdit

  1. German Residents 0% developed  as of Jan 26, 2006
    1. Taxation 0% developed  as of Jan 26, 2006
      1. Income from German Sources 0% developed  as of Jan 26, 2006
        1. International 0% developed  as of Jan 26, 2006
          1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
          2. Bi-Lateral 0% developed  as of Jan 26, 2006
            1. DTC's 0% developed  as of Jan 26, 2006
              1. Uni-Lateral 0% developed  as of Jan 26, 2006
                1. EStG §2(1) Income Source Identification 0% developed  as of Jan 26, 2006
                  1. Agriculture and forestry income 0% developed  as of Jan 26, 2006
                  2. Business income 0% developed  as of Jan 26, 2006
                  3. Independent Personal Services 0% developed  as of Jan 26, 2006
                  4. Dependent personal service income 0% developed  as of Jan 26, 2006
                  5. Capital Investment income 0% developed  as of Jan 26, 2006
                  6. Rental income 0% developed  as of Jan 26, 2006
                  7. Other, income including annuities ad private short-term capital gains 0% developed  as of Jan 26, 2006
                2. Non-taxed Sources (i.e. Exclusions from Sources) 0% developed  as of Jan 26, 2006
                  1. Gifts, bequests, prizes & lottery winnings 0% developed  as of Jan 26, 2006
                  2. Long term capital gains unless 0% developed  as of Jan 26, 2006
                    1. Part of trade or business 0% developed  as of Jan 26, 2006
                    2. Sale of corporate stock held as personal property 0% developed  as of Jan 26, 2006
      2. Income from Other Worldwide (i.e. Non-German) Sources 0% developed  as of Jan 26, 2006
        1. Taxation 0% developed  as of Jan 26, 2006
          1. International 0% developed  as of Jan 26, 2006
            1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
            2. Bi-Lateral 0% developed  as of Jan 26, 2006
              1. DTC's 0% developed  as of Jan 26, 2006
                1. Uni-Lateral 0% developed  as of Jan 26, 2006
                  1. Tax Free Foreign Income 0% developed  as of Jan 26, 2006
                    1. EStG §34(c)(5) Specific Employment Income when earned by DE Resident from Foreign Companies in Foreign Locations 0% developed  as of Jan 26, 2006
                  2. Double Taxation Prevention i.e. Income earned by DE resident from Foreign Activities 0% developed  as of Jan 26, 2006
                    1. Foreign Tax Act (i.e. AStG Außßensteuergesetz)0% developed  as of Jan 26, 2006
                      1. AStG §12, Gives Human DE Residents a Reduction in their DE Tax Paid based on Foreign Tax Already Paid on Foreign Income Earned via...0% developed  as of Jan 26, 2006
                        1. EStG §34(c)Foreign Tax Credit re Foreign Tax Paid by DE resident on Foreign Income earned0% developed  as of Jan 26, 2006
                          1. EStG §34(c)(1) Method 1: Maximum Limit Calculation re Foreign Tax Paid OR0% developed  as of Jan 26, 2006
                          2. EStG §34(c)(2) Method 2: Straight Deduction re Foreign Tax Credit Allowed0% developed  as of Jan 26, 2006
                        2. EStG Ordinance §68A0% developed  as of Jan 26, 2006
          2. Tax Avoidance Provisions 0% developed  as of Jan 26, 2006
            1. Foreign Tax Act (i.e Außensteuergesetz) 0% developed  as of Jan 26, 2006
              1. AStG §1 re Human Individuals 0% developed  as of Jan 26, 2006
              2. Which Sections Apply? and what's the penalty? 0% developed  as of Jan 26, 2006
                1. AStG §2 - 5 0% developed  as of Jan 26, 2006
  2. Non-German Residents 0% developed  as of Jan 26, 2006
    1. Income from German Sources 0% developed  as of Jan 26, 2006
      1. Taxation 0% developed  as of Jan 26, 2006
        1. International 0% developed  as of Jan 26, 2006
          1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
          2. Bi-Lateral 0% developed  as of Jan 26, 2006
            1. DTC's 0% developed  as of Jan 26, 2006
              1. Uni-Lateral 0% developed  as of Jan 26, 2006
                1. AO §1 Taxation on German Income Sources Only (i.e. limited liability) 0% developed  as of Jan 26, 2006
    2. Income from Other Worldwide (i.e. Non-German) Sources 0% developed  as of Jan 26, 2006
      1. Taxation 0% developed  as of Jan 26, 2006
        1. International 0% developed  as of Jan 26, 2006
          1. Multinational (i.e. EU) 0% developed  as of Jan 26, 2006
          2. Bi-Lateral 0% developed  as of Jan 26, 2006
            1. DTC's 0% developed  as of Jan 26, 2006
              1. Un-Lateral 0% developed  as of Jan 26, 2006

Taxation of Legal IndividualsEdit

Taxation of Partners & PartnershipsEdit

Permanent EstablishmentsEdit

Tax Optimization PlanningEdit

Tax AccountingEdit