German Tax Insights
German tax explained
German tax guidance on individual income tax, business taxation, inheritance and gifts, real estate, accounting and international tax matters from a German perspective.
Orientation
From the German tax system to your actual situation
German tax law consists of numerous taxes, filing requirements and specialist rules. In practice, however, a tax issue usually starts with a real-life situation rather than a statutory provision.
Employees want to know whether they must file a tax return. Business owners need clarity on GmbH taxation, VAT, annual accounts or shareholdings. Real estate, inheritances, pensions and international matters often involve several tax areas at the same time.
Our German tax knowledge is therefore structured around four main areas. The corresponding hub pages bring together the relevant articles and guide you from general principles to more detailed topics.
Topic Overview
German tax knowledge by area
These four areas form the main navigation through the German TaxRep knowledge base.
Individual Tax
German tax for individuals
German income tax for employees, families, retirees, investors and individuals with real estate or international income.
- Employees
- Income tax
- Investments
- Real estate
- Pensions
- Moving to Germany
Business Tax
German tax for businesses
German business taxation for GmbHs, UGs, sole proprietors, shareholdings and international business structures.
- Corporate income tax
- Trade tax
- VAT
- GmbH & shareholders
- Shareholdings
- Foreign entities
Wealth & Succession
Succession, inheritance & real estate
German tax issues involving inheritances, lifetime gifts, real estate, business succession and cross-border estates.
- Inheritance tax
- Gift tax
- Real estate valuation
- Rental property
- Business succession
- Cross-border estates
Accounting & Reporting
German accounting
Bookkeeping, HGB annual accounts, E-Bilanz, VAT, GoBD and group reporting for businesses in Germany.
- Bookkeeping
- Annual accounts
- German HGB
- E-Bilanz
- GoBD
- Group reporting
Published Articles
Direct access to important German tax topics
These articles are already available and provide more detailed guidance on common German tax issues. Further specialist material can be accessed through the four topic hubs above.
German tax return for employees
Filing requirements, voluntary tax returns, employment expenses, home office, deductions and international employee situations.
Read articlePension taxation in Germany
Taxable pension portions, pension allowances, statutory pensions, occupational pensions and foreign retirement income.
Read articleGmbH tax returns & compliance
Corporate income tax, trade tax, VAT, annual accounts, E-Bilanz and statutory disclosure.
Read articleBusiness registration in Germany
Gewerbeanmeldung requirements, registration process, business changes, freelancers and German tax registration.
Read articleReporting inheritances & gifts
German reporting requirements, the three-month deadline, exceptions and information required by the tax authorities.
Read articleShare disposals under Section 17 EStG
Disposal of substantial corporate interests, the one-percent threshold, partial-income taxation and foreign corporations.
Read articleGerman CFC taxation
German controlled-foreign-company rules for interests in low-taxed foreign entities under the German Foreign Tax Act.
Read articleMoving to Germany
Start of German tax residence, worldwide income, the move year, tax treaty issues and continued U.S. filing obligations.
Read articleCoordinate German & U.S. tax returns
Coordinating income, treaty positions, foreign tax credits, exchange rates and international reporting.
Read articleU.S. person living in Germany
Form 1040, FBAR, Form 8938, PFICs, German investments and cross-border tax compliance.
Read articleU.S. real estate on a German tax return
Rental income, treaty rules, German depreciation, progression and the sale of U.S. real estate.
Read articleU.S. employer with an employee in Germany
German payroll, employee taxation, social security and potential permanent-establishment issues.
Read articleInternational Tax
German taxation does not stop at the border
Many of our articles connect German tax law with foreign income, foreign companies, retirement arrangements and international reporting obligations.
Germany–U.S. · Individuals
U.S. persons, retirement and investments
U.S. citizens and other U.S. persons living in Germany need to coordinate German taxation with continuing U.S. filing and reporting obligations.
Germany–U.S. · Businesses
Companies and shareholdings
U.S. LLCs, German GmbHs and international shareholdings can involve German business taxation, CFC rules and U.S. compliance at the same time.
More Germany–U.S. Tax Articles
Retirement plans, treaty rules and cross-border compliance
Additional specialist articles cover individual U.S. retirement arrangements, treaty positions and international reporting issues.
Pension plans under Article 18A
Treaty protection for 401(k)s, IRAs, Roth IRAs and certain German retirement arrangements.
Read article401(k) distributions in Germany
German taxation of distributions, Section 22 No. 5 EStG and the relevant rules from 2025 onward.
Read articleRoth IRA when moving to Germany
Treaty protection, contributions, distributions and Roth conversions following a move to Germany.
Read articleU.S. occupational pension in Germany
German treatment of U.S. occupational pensions, treaty rules, Article 18A and Section 22 No. 5 EStG.
Read articleForm 8833 and treaty positions
Treaty-based return positions, tie-breaker rules, exceptions and common coordination issues.
Read articleU.S. person with a German pension
German statutory pensions, occupational pensions, treaty rules, Article 18A and U.S. taxation.
Read articleRelated Services
From tax knowledge to practical advice
Our articles provide general tax guidance. For a German tax return, business tax issue, annual accounts or a cross-border matter, we can assist with the individual analysis and implementation.
Contact
Does your tax situation involve several areas?
During the initial consultation, we identify the relevant German tax issues, possible international connections and the appropriate scope of work.
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