German Tax Knowledge
German tax foundations for international casesGerman Tax Knowledge for Cross-Border Cases
This section brings together the German tax and accounting rules that repeatedly matter in international cases. The articles explain the German domestic starting point for tax residence, individuals, businesses, companies, accounting, real estate, inheritance and succession. These German building blocks can then be reused in the relevant Germany–Switzerland, Germany–United States and other cross-border cases.
Purpose of the Germany Section
Germany Provides the Domestic Building Blocks
An international tax case first requires a determination of which German domestic rules apply. Typical questions concern German tax residence and tax liability, income classification, companies and shareholdings, German filing obligations, real-estate taxation and German inheritance and gift tax.
The cross-border coordination is then dealt with in the relevant country section. This allows the same German domestic rule to be used in a Switzerland, U.S. or other international case without recreating the German analysis in every country cluster.
Reusable Core Building Blocks
German Rules That Recur Across Cross-Border Cases
These articles form the core German reference layer for immigration, emigration, foreign income, brokerage accounts, shareholdings and continuing German tax exposure.
German Tax Setup
The Main Areas of the German Tax and Business System
The following areas provide a broad but compact picture of the German side without turning this section into a general German tax portal.
Taxes for Individuals
Income tax, employment, investments, pensions, foreign income and the beginning and end of German tax liability.
Business Taxes
Corporate income tax, trade tax, VAT and ongoing German tax compliance.
Companies & Shareholdings
Shareholders, share disposals, foreign companies and German rules for international ownership structures.
Accounting & Reporting
Bookkeeping, annual financial statements, HGB, E-Bilanz, publication and the accounting base for German tax returns.
Real Estate
Deutsche Grundregeln für Vermietung, Veräußerung, Real Estatevermögen und die steuerliche Behandlung deutscher Real Estate bei Auslandsbezug.
Succession & Inheritance
German inheritance and gift tax, reporting duties, wealth transfers and business succession.
Vorhandene Technical Guides
Direct Access to Existing German Building Blocks
Existing content remains available as the technical reference layer whenever a cross-border article needs to explain the German domestic position in more detail.
Tax Liability & Residence
Residence, habitual abode, worldwide income and the treaty layer.
Read guideGerman Tax Residence
Dwelling, availability, retention and use under Section 8 AO.
Read guideResidence Despite Moving Abroad
When a German dwelling can preserve German tax residence after moving abroad.
Read guideLeaving Germany & Ending Residence
Ending German tax residence and remaining German tax connections.
Read guideUnlimited Tax Liability
Section 1(1) and 1(3) EStG, including the worldwide-income principle.
Read guideLimited Tax Liability
German-source income for individuals without residence or habitual abode in Germany.
Read guideEmployment & Business Activity
Employment, self-employment and business income under German tax law.
Read guideEmployees & German Tax Returns
German income-tax returns for employees and common deductions.
Read guideAnlage KAP bei ausländischen Depots
Investment income without German withholding, foreign tax and foreign-currency issues.
Read guidePension Taxation
German domestic rules for statutory and occupational retirement benefits.
Read guideGmbH Tax Returns & Compliance
Corporate income tax, trade tax, VAT, annual financial statements and E-Bilanz.
Read guideBusiness Registration
Registration, amendments, distinction from freelance activity and tax registration.
Read guideBeteiligungsveräußerung nach § 17 EStG
Substantial shareholdings, partial-income taxation and foreign corporations.
Read guideGerman CFC Taxation
German CFC rules for low-taxed foreign companies.
Read guideReporting Inheritances & Gifts
Reporting duties, three-month deadline and required information for the tax office.
Read guideCross-Border Application
The Actual Coordination Takes Place in the Relevant Country Cluster
The German articles provide the domestic starting point. The interaction with foreign tax law, tax treaties, withholding tax, foreign tax credits and foreign reporting is then addressed in the relevant cross-border country cluster.
Germany–Switzerland
Ansässigkeit, Grenzgänger, Unternehmen, Beteiligungen, Real Estate, Kapitalanlagen, Vorsorge sowie Erbschaft und Schenkung.
German Tax Knowledge–SchweizGermany–United States
U.S.-Personen, Umzug, Arbeit, Depots, PFIC, Vorsorge, LLC und Corporation, Real Estate sowie Estate- und Gift-Tax-Fragen.
German Tax Knowledge–USACross-Border Tax Advice
Does Your Tax Situation Connect Germany With Another Country?
We first determine the German domestic tax treatment and then coordinate the foreign rules, the applicable tax treaty, foreign tax credits and required filings as one cross-border case.