International tax law deals with the cross-border taxation of individuals, partnerships and limited companies and with all the German tax regulations affecting persons living abroad or international transactions of German residents. Without international tax law, many questions regarding the taxation of income in Germany and other countries or of inbound and outbound investments would not be clarified. The area of tax law described as international tax law determines which state has the right of taxation in such cases and how double taxation is avoided.

The double taxation treaties under international law are applied to determine rights of taxation. They deal with the rights of taxation and avoidance of double taxation on a country-specific basis. International tax law applies, for example, when a business is acquired abroad or a German firm by bought by entrepreneurs from abroad.

TAX WORLDWIDE – GOOD ADVICE IS ESSENTIAL

As business becomes ever more global, our tax advisers and partners can assist in all aspects of international tax law. Our specialists create the optimal tax structures for international investments and advise you on all international tax matters. This starts with the choice of location from a tax standpoint and advice on the choice of legal form in Germany and other countries. We also support clients acquiring businesses abroad and represent them in foreign-language negotiations. Of course, foreign investors that wish to make acquisitions in Germany or have already done so can expect the same range of services.

In addition to all questions regarding double taxation of income, advice on VAT in cross-border transactions also falls under the field of “international tax law”. Our tax consultants and specialists are of course always ready to assist individuals who want to take up residence abroad, move to Germany, acquire investment properties abroad or need advice on cross-border gift and inheritance matters.

Structuring of investments in foreign countries

• Selecting the right location on the basis of tax criteria
• Tax due diligence
• Providing assistance in connection with international acquisitions (e.g. share deal versus asset deal)
• Choosing the appropriate legal form in Germany and other countries
• Dealing with tax issues on employee assignments
• Transfer price planning including documentation
• Advising on the application and impact of double taxation treaties

PROVIDING ASSISTANCE TO FOREIGNERS INVESTING IN GERMANY

• Choosing the appropriate legal form for the planned investment
• Providing information and assistance on the legal and tax environment
• Advising on how to avoid double taxation
• Assisting in the structuring of investment models

PROVIDING VAT ADVICE ON CROSS-BORDER CASES

• Registration in Germany
• VAT refund procedures in Germany and other countries

TAX ISSUES REGARDING NATURAL PERSONS AND SPECIAL AREAS

• Advising clients taking up residence abroad or in Germany
• Advising on the acquisition of investment properties abroad
• Providing assistance in connection with cross-border gifts and inheritance
• Clarifying obligations in connection with withholding taxes for foreign private persons and businesses

Our services in detail