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Providing treatment of landlord and tenant matters, this book covers both commercial and residential issues. The reader is informed with the changing complexities of legislation and case law in this area. The coverage of cases and legislation is complemented by practical advice on issues facing practitioners in their daily work
My German Tax Return by Akademische Arbeitsgemeinschaft Pdf
This is a tax guide for all employed persons who want or need to file an income tax return (or: tax declaration) in Germany but do not speak much German. It explains the basics of German tax law and guides you through the most important questions and tax forms: Where do I file an income tax return (Steuererklärung)? What deadlines do I need to know regarding my tax return? Which tax office (Finanzamt) do I have to submit my tax return to? May I send a German tax return by email? Which expenses are deductible in a tax return? Are there lump sums (Pauschbeträge) or do I have to calculate every little bit? What do all these weird words in the tax forms mean? What do I need may wage tax certificate (Lohnsteuerbescheinigung) for? What do tax payers mean when they talk about the " Mantelbogen"? What the heck is " Elster", if not a magpie? How do I fill in the Annex N? Is there a chance for a tax refund? ...And so much more! It's so much easier than you think! Even for native speakers, German tax law sometimes seems rather incomprehensible. But then, most of the time, it's not as complicated as you may have feared! Many tax forms are actually quite self-explanatory. Whether you do your tax return yourself or seek professional advice: This guide about filing a tax return in Germany will help you! Though you may speak little or no German, you can basically do your tax return yourself. But even if you use the services of a tax advisor (Steuerberater) or go to an income tax help association (Lohnsteuerhilfeverein), the following applies: only if you know the basics of German tax law you can point out important facts to your advisor that may be unusual for other taxpayers.
Germany's Tax Treatment of Cross Border Royalty Payments to Non-residents by Ruediger Urbahns Pdf
Document from the year 2008 in the subject Business economics - Accounting and Taxes, grade: keine, 11 entries in the bibliography, language: English, abstract: This booklet is specifically addressed to foreign licensors and its tax advisors receiving licence income from German sources and which are faced or threatened with tax deduction in Germany. The intention of this book is to provide you with an adequate but hardly exhaustive understanding of the German tax consequences and also opportunities as a foreign licensor. After reading this book you should have a good understanding of you rights as taxpayer and should be able deal with the main tax issues as foreign licensor in Germany. Important Notice: The Tax Act of 2009 has changed large parts of the section 50a German Income Tax Act and thus the tax withholding procedure. In many cases a deduction of related expenses is now possible at least to a certain extent. Still not so, however, for royalty payments for which reason the domestic withholding tax rate has been reduced to 15% (plus solidarity surcharge), regardless if the foreign licensor is a corporation or other person.
Harvard Law School. International Program in Taxation,Henry J. Gumpel,Carl Boettcher
Author : Harvard Law School. International Program in Taxation,Henry J. Gumpel,Carl Boettcher Publisher : Unknown Page : 1280 pages File Size : 40,6 Mb Release : 1963 Category : Income tax ISBN : UOM:39015019184459
United States. Office of General Counsel for the Treasury,Germany,United States. Department of the Treasury. Office of the General Counsel
Author : United States. Office of General Counsel for the Treasury,Germany,United States. Department of the Treasury. Office of the General Counsel Publisher : Unknown Page : 68 pages File Size : 50,7 Mb Release : 1938 Category : Income tax ISBN : UCAL:$B175622
German Income Tax Laws by United States. Office of General Counsel for the Treasury,Germany,United States. Department of the Treasury. Office of the General Counsel Pdf
Here For The first time in English is a full-scale, authoritative analysis of German tax law for use in international business transactions and investment activities. An expert team of fifteen experienced tax lawyers from Germany And The United States provides detailed practical commentary on the ground rules of internationally relevant German tax law, including the following crucial areas: sources of German tax law; taxes applicable to international business; details of the major tax reform now under way; double taxation treaties; taxation of nonresident individuals; corporate tax; tax implications of reorganizations and acquisitions; and accounting and reporting procedures. Throughout the presentation, terminology appears in both English and German. An appendix contains the major German tax laws in parallel English and German text. This is the ideal practical resource for companies and individuals resident abroad who must deal with cross-border tax issues as they invest or do business under German law. Including as it does references, As they arise in context, To the major German tax reform of 1999-2002, German Tax Guide is unlikely to be superseded for many years.
The book deals with German taxation. In the introduction the financial system, the sources of German tax law and the major taxes are explained. The following chapters deal with the taxation of individuals, companies, corporations, and partnerships. Furthermore, the German rules for permanent establishment, transfer pricing, and thing capitalization are concerned. An extensive chapter is dedicated to tax aspects of international reorganization. Financial instruments, controlled foreign corporations and tax-advantaged structured inbound corporate acquisitions are discussed. The appendix contains an overview of the current state of German Double Taxation Conventions, the German treaty rates as well as the German and English version of the Foreign Tax Act and circulars issued by Federal Ministry of Finance.
German Profit Taxes by Christoph Freichel,Gernot Brähler,Christian Lösel,Andreas Krenzin Pdf
In this book you will find compact, up-to-date basic knowledge about German income tax, German corporate income tax and German trade tax (legal status 1.1.2018). The textbook, which has already been published in its sixth German edition, has now been translated into English language. It clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on the fundamental systematics of the subject matter. The book is therefore the ideal companion for targeted preparation for examinations in the Bachelor's and Master's programmes at universities that are oriented towards business taxation or tax law. It is also ideally suited for self-study. Target groups are therefore students, lecturers in the field of business taxation and tax law. The book is also suitable for English-speaking practitioners (including those from abroad) who wish to develop basic knowledge of German profit taxes useful for everyday professional life. Assistants in tax consulting, tax clerks as well as landlords specialising in tax and not least also tax advisers are addressed here.
Dual Income Tax by SACHVERSTÄNDIGENRAT,MPI für Geistiges Eigentum,,Zentrum für Europäische Pdf
In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.
Author : International Monetary Fund Publisher : International Monetary Fund Page : 108 pages File Size : 54,9 Mb Release : 1990-10-01 Category : Business & Economics ISBN : 9781451952216
Tax Policy Options for a United Germany by International Monetary Fund Pdf
A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax reform in the GDR are developed in two scenarios, contrasting the approach of taking over the FRG tax system (adoption scenario) and an autonomous tax reform in the GDR (reform scenario). Both scenarios recommend a flexible adjustment approach which anticipates the medium-term development of the German tax system pursuant to domestic reform requirements, international tax harmonization and fiscal federalism.