Income Tax for Individuals
For the income tax return, the bases of taxation are determined in the individual types of income on the basis of the national tax law requirements. Income tax returns can then be prepared and one’s interests represented before the tax authorities. It must be taken into account whether there is an obligation to file a tax return or whether a voluntary tax return is advantageous in order to obtain tax refunds for taxes paid in advance. We have developed a short tax guide that outlines the income tax and social security situations in the individual states.
Business Tax and Accounting
Business taxes concern business activity regardless of the legal form. A form of accounting is required to determine the taxable business income. Certain types of taxes, such as corporate income tax or trade tax, are directly related to business operations. Other business taxes, such as sales tax or real estate transfer tax, are associated with business transactions. We have compiled the most important points in a short tax guide.
Inheritance, Wealth and Property Tax
If the tax liability in one state coincides with the tax liability in another state, then cases of double taxation may arise. We help you to anticipate, plan, optimize and handle these cases of double taxation according to the legal rules of the states concerned, taking into account any double taxation treaties. In cases of emigration, personnel secondment, foreign investment, inheritance or gifts prior tax planning is essential.
On many incomes, tax is withheld by the paying party and paid to the tax authorities (withholding tax). The aim is to prevent or reclaim the excessive withholding of withholding taxes abroad.
Our international tax guide presents some of the most relevant cases.