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The Complete Accounting Guide to Germany
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The Foreign Investor's Accounting Guide to Germany
The Foreign Investor's Guide
The Foreign Investor's Accounting Guide to Germany
Operating in a jurisdiction without being resident in it: establishment, permanent establishment risk, local reporting and repatriation.
- Jurisdiction
- Germany
- Audience
- Cross-border finance teams
- Chapters
- 6
Commissioned but not yet written. The outline below is provisional.
Read the free Germany profileContents
Chapter outline
- 10
Routes to market
Branch, subsidiary, representative office and their consequences.
- 20
Permanent establishment
When activity creates a taxable presence.
- 30
Local reporting duties
What a non-resident business must file locally.
- 40
Intra-group pricing
Documentation thresholds and local filing duties.
- 50
Repatriating profits
Withholding, treaty relief and procedural requirements.
- 60
Exit and deregistration
Closing down cleanly and final filings.
Related
Read alongside
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Germany Tax Handbook
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Payroll and Employer Compliance in Germany
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VAT and Indirect Tax Manual: Germany
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Financial Reporting Standards in Germany
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Starting a Business in Germany