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Nexia Ebner Stolz

Tax Advice

In­ter­na­tio­nal Tax Law Spe­ci­fi­ca­ti­ons of the fe­deral mi­nis­try of fi­nance re­gar­ding DAC 6 re­por­ting ob­li­ga­ti­ons

Since 1 July 2020, cer­tain cross-bor­der tax ar­ran­ge­ments must be re­por­ted to the tax aut­ho­ri­ties (DAC6 re­por­ting ob­li­ga­ti­ons). Af­ter publis­hing the draft of a let­ter of in­ter­pre­ta­tion in July 2020, Ger­many’s Fe­deral Mi­nis­try of Fi­nance (BMF) un­vei­led the fi­nal ver­sion on 29 March 2021. In the over 70-page do­cu­ment, the BMF pro­vi­des its in­ter­pre­ta­tion of the many un­de­fi­ned le­gal con­cepts in the sta­tutory pro­vi­si­ons on DAC6 and whi­te­lists stan­dard ca­ses that would ge­ne­rally not lead to a re­por­ting ob­li­ga­tion. ...read more

Contacts

  • Volker Schmidt, Steuerberater, Rechtsanwalt, Ebner Stolz, Kronenstraße 30, 70174 Stuttgart
  • Thomas Krönauer, Steuerberater, Rechtsanwalt, Legum Magister, Ebner Stolz, Arnulfstraße 27, 80335 München
  • Dr. Markus Emmrich, Steuerberater und Partner bei Ebner Stolz in Hamburg
  • Christof Zondler, Rechtsanwalt, Steuerberater und Fachberater für internationales Steuerrecht, Ebner Stolz Stuttgart
  • Franz Meller, Partner Ebner Stolz, Köln
  • Dr. Henrik Sundheimer, Steuerberater, Partner bei Ebner Stolz Bonn und Siegen
  • Sten Günsel, Steuerberater, Rechtsanwalt bei Ebner Stolz in Stuttgart
  • Alexander Euchner, Steuerberater, Fachberater für internationales Steuerrecht und Partner am Ebner Stolz Standort Stuttgart
  • Jochen Kirsammer, Steuerberater, Ebner Stolz, Kaiserstraße 88/1, 72764 Reutlingen
  • Wolfgang A. Klövekorn LL.M., Rechtsanwalt und Steuerberater, Ebner Stolz Mendelssohnstraße 87, 60325 Frankfurt a.M.
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.

In Ne­xia – a world­wide net­work of inde­pen­dent acco­un­ting, audi­ting and tax ad­vice firms – we have a strong, ca­pable part­ner that gi­ves us ac­cess to the ex­per­tise of 620 part­ner com­pa­nies in more than 90 coun­tries.

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 Ne­xia 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 Ne­xia 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 Ne­xia part­ners
    • Re­vie­wing inhe­ri­tance-tax as­pects of hol­ding as­sets ab­road
    • Advi­sing on avo­i­ding dou­ble taxa­tion of for­eign as­sets in ca­ses of gifts or bequ­ests

News

Publications

  • Doing Business in Germany
  • Nexia - The International Tax Handbook, 6th Edition (2017)

Spe­ci­fi­ca­ti­ons of the ger­man tax aut­ho­ri­ties re­gar­ding DAC6

to the PDF download

Publications
Thinkstock

The le­gal and tax frame­work when doing busi­ness ab­road

The Ger­man mid­mar­ket is hea­vily in­vol­ved in for­eign trade. Ac­cor­ding to a study by KfW, more than two-thirds of me­dium-si­zed firms in Ger­many ac­tively ex­port to for­eign mar­kets. The num­ber of mid­mar­ket com­pa­nies with di­rect in­vest­ments ab­road is also gro­wing. In many ca­ses, pro­xi­mity to cer­tain ...read more

OECD Gaining Ground in Fight against Aggressive Tax Structuring

OECD Gai­ning Ground in Fight against Ag­gres­sive Tax Struc­tu­ring

The ob­jec­tive of the OECD’s Ac­tion Plan on Base Ero­sion and Pro­fit Shif­ting (BEPS) is to curb the tax ad­van­ta­ges as­so­cia­ted with what is con­side­red de­tri­men­tal cross-bor­der pro­fit shif­ting by mul­ti­na­tio­nal en­ter­pri­ses. ...read more