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Tax guide germany Germany ?? Business and Taxation Guide Business and Taxation Guide to Germany C Germany ?? Business and Taxation Guide Preface This guide was prepared by Falk GmbH Co KG in Here is a complete list of Praxity participating ?rms in Germany

Germany ?? Business and Taxation Guide Business and Taxation Guide to Germany C Germany ?? Business and Taxation Guide Preface This guide was prepared by Falk GmbH Co KG in Here is a complete list of Praxity participating ?rms in Germany Falk GmbH Co KG Contact Gerhard Meyer Gerhard Meyer falk-co de Website www falk-co de FIDES Treuhand GmbH Co KG Contact Dr Christoph L? er c loe er ?des-treuhand de Website www ?des-treuhand de Mazars GmbH Contact Uwe Wolf Uwe Wolf mazars de Website www mazars de ? Praxity This guide is intended as a general guide only and should not be acted upon without further advice C Germany ?? Business and Taxation Guide Contents Page General information Opportunities and possible obstacles for foreign investors Area and population Government and law Key economic indicators Financial status Currency Regulation of foreign investment Government incentives Cash grants Interest-reduced loans Research Development project incentives Business organisations available to foreigners Joint Stock Corporation AG European Company SE Limited Liability Company GmbH Partnership OHG or KG Limited Liability Partnership GmbH Co KG Sole proprietorship Permanent establishment or branch Joint venture Silent partnership Commercial register Setting up and running business organisations Business environments Permanent establishment or branch Work and residency permits Labour law Acquisition of German enterprises Corporate taxes and social charges General information Domestic corporations and corporate income tax Calculating taxable pro ?t Service charges and inter-company transactions Losses Foreign income Inter-company dividends Group taxation Taxation of non-resident corporation Taxation for a branch of a foreign corporation Trade tax C Germany ?? Business and Taxation Guide Dates for tax declarations tax payments and refunds Social security contributionsPersonal taxation Income tax Personal income tax rates Assessment and ?ling Taxation of non-residents Inheritance and gift tax Double taxation agreements Sales tax ?? Value Added Tax VAT rate Input VAT deduction International VAT considerations Portfolio investment for foreigners Trusts Practical information Transport Language Time relative to Greenwich Mean Time GMT Business hours Public holidays Useful links C Germany ?? Business and Taxation Guide General information Opportunities and possible obstacles for foreign investors The Federal Republic of Germany welcomes investment from abroad Many foreign companies are active here conducting business either as a subsidiary of a foreign parent corporation or as a branch o ?ce Germany is one of the most attractive locations for setting up business enterprises in Europe Some of the key attractions for foreign investors include ? Excellent sales opportunities ? Access to a signi ?cant world market ? Attractive terms of ?nance and a low in ation rate ? A favourable competitive environment Investing in Germany means investing in the economic core of the European Union The single European market has the potential to reach million consumers Area and population The Federal Republic of Germany lies in the heart of Europe It borders nine countries Denmark to the north Netherlands Belgium Luxembourg and France to the west Switzerland and Austria to the south and the Czech Republic and Poland to the east The reuni