Taxation of Enterprises in Germany

Name: Taxation of Enterprises in Germany | Cross-border Aspects, M&A, Reorganisations
Brand: C.H.BECK
Price: 239.99 EUR
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Cross-border Aspects, M&A, Reorganisations

Jochen Bahns(Autor*in)

C.H.BECK (Verlag)

1. Auflage

Erschienen am 30. Juli 2024

1247 Seiten

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978-3-406-82637-5 (ISBN)

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Inhalt

Cover
Title
Imprint
Preface
Author
Summary table of contents
List of important abbreviations
English translations of German legislation and other resources
A. Overview of fully translated German tax provisions
B. Further translations of German tax provisions
C. Online translations and other useful resources
Part I Introduction and Frequently Asked Questions
Chapter 1. Introduction
A. Overview of the German tax system
B. Influence of European law on German tax law
C. Outlook
D. Additional information
Chapter 2. 150 Frequently Asked Questions
A. General
B. Personal income tax
C. Corporate income tax
D. Trade tax
E. Partnerships
F. Cross-border activities
G. Value added tax
H. Real estate transfer tax
I. Inheritance and gift tax
J. Limitation, deadlines, interests, penalties and other procedural aspects
Part II Taxation of Natural Persons, Corporations and Partnerships with Income Taxes
Chapter 3. Taxation of natural persons with personal income tax
A. Introduction
B. Personal income tax liability
C. Assessment period
D. Determination of taxable income
E. Computation of personal income tax liability
F. Limited personal income tax liability in case of domestic source income
G. Tax collection
Chapter 4. Taxation of corporations with corporate income tax
A. Introduction
B. Taxable entity and separation principle
C. Commencement and end of corporate income tax liability
D. Formation and termination of a corporation
E. Unlimited and limited corporate income tax liability
F. Assessment period
G. Objective tax exemptions
H. Hidden profit distributions and hidden contributions
I. Tax base and computation scheme for taxable income
J. Corporate income tax rate
K. Assessment and tax collection
L. Taxation of the shareholders
Chapter 5. Taxation of commercial operations with trade tax
A. Introduction
B. Assessment base for trade tax
C. Taxpayer
D. Tax liability of the commercial operation
E. Commencement and end of trade tax liability
F. Trade tax additions and deductions
G. Trade tax on capital gains
H. Trade tax losses
I. Trade tax group
J. Forfeiture of trade tax loss carry-forward for corporations
K. Assessment procedure
L. Credit of trade tax against personal income tax
Chapter 6. Taxation of partnerships with income taxes
A. Introduction
B. Co-entrepreneurial risk and co-entrepreneurial initiative
C. Attribution of the co-entrepreneurial interest
D. Types of income for the partnership
E. Income from commercial operations
F. Limitation of loss deduction for the limited partner of a limited partnership
G. Possibility to retain profits in a partnership
H. Trade tax
I. Taxation of the partners
J. Formation and termination of partnerships
K. Partnerships in cross-border situations
L. Tax treatment of partnerships for other taxes than income taxes
Chapter 7. Selected aspects of personal income tax, corporate income tax and trade tax
A. Disposal and acquisition of individual assets, interests in partnerships and shares in corporations
B. Tax group for income tax purposes
C. Tax aspects of debt financing
D. Forfeiture of losses for corporations
E. Deduction of taxes at source
F. Germany as holding location
G. Minimum taxation based on the Minimum Tax Act
Part III German Tax Aspects in Cross-Border Activities and M&A
Chapter 8. German tax aspects of cross-border activities of German and foreign enterprises
A. Overview of selected German tax regulations in a cross-border context
B. Double taxation and its avoidance through a double taxation treaty
C. Classification and recognition of foreign legal forms for German tax purposes
D. Investments of foreign enterprises in Germany (inbound investment)
E. Investments of a domestic enterprise abroad (outbound investment)
F. Selected aspects of inbound and outbound investments
Chapter 9. German tax aspects in M&A transactions
A. Introduction
B. Tax objectives of seller and purchaser
C. Sale of shares in corporations
D. Sale of individual assets
E. Sale of interests in commercial partnerships
F. Tax aspects for the purchaser
G. Value added tax
H. Transactions with real estate and real estate companies
I. Special topics
Part IV Reorganisations
Chapter 10. Reorganisations of enterprises in Germany
A. Introduction
B. Reorganisations under German corporate law
C. Reorganisations in the German commercial balance sheet
D. Reorganisations under German tax law
Chapter 11. Domestic reorganisations of enterprises under the Reorganisation Tax Act
A. Merger of a corporation into a commercial partnership
B. Conversion of a corporation into a commercial partnership
C. Merger of a corporation into a corporation
D. Split off of qualified business property from a corporation to a corporation
E. Split off of qualified business property from a corporation to a commercial partnership
F. Contribution of qualified business property to a corporation under the Reorganisation Tax Act
G. Reorganisations of commercial partnerships under the RT Act
H. Contribution of qualified business property to a commercial partnership under the Reorganisation Tax Act
I. Reorganisations outside the scope of the Reorganisation Tax Act
J. Implications of reorganisations on income tax groups
K. Legal text and translation of the Reorganisation Tax Act
Chapter 12. Reorganisations involving persons and/or business property in foreign countries
A. General
B. German reorganisation of German legal entities with a foreign connection
C. Cross-border reorganisations
D. Reorganisations of foreign legal entities with a German connection
Part V Taxation with Value added Tax, Real Estate Transfer Tax, and Inheritance and Gift Tax
Chapter 13. Taxation of entrepreneurs with value added tax
A. Introduction
B. General principles
C. VAT group
D. VAT aspects of reorganisations of enterprises
E. VAT aspects of M&A transactions
Chapter 14. Taxation of transactions with real estate transfer tax
A. Introduction
B. Tightening of the Real Estate Transfer Tax Act in 2021
C. Taxpayer of real estate transfer tax
D. Real estate in Germany
E. Transactions triggering real estate transfer tax
F. Tax base for real estate transfer tax
G. Tax rate for real estate transfer tax
H. Taxation procedure for real estate transfer tax
I. Non-assessment of real estate transfer tax
J. Obligation to report the ultimate beneficial owner of real estate to the German Transparency Register
Chapter 15. Taxation of persons with inheritance tax and gift tax
A. Introduction
B. Unlimited and limited tax liability
C. Object of taxation with inheritance and gift tax
D. Tax exemptions
E. Taxable acquisition
F. Tax classes and tax allowances
G. Tax rates
H. Accrual of inheritance tax
I. Notification obligations and tax return
Part VI Tax Procedural Aspects, Legal Forms and Comparison of Tax Burdens
Chapter 16. Aspects of tax procedural law
A. General aspects of tax procedural law
B. Aspects of tax procedural law in an international context
C. General anti-avoidance rule
Chapter 17. Legal forms under German law
A. Overview
B. Sole proprietors
C. Partnerships
D. Corporations
Chapter 18. Choice of legal form and comparison of tax burden
A. Introduction
B. Choice of legal form
C. Comparison of the income tax burden of a GmbH and a GmbH & Co. KG
Appendix 1: Glossary
Appendix 2: Status of existing German double taxation treaties and other agreements in the tax area as of 1 January 2023
Appendix 3: Withholding tax rates under German double taxation treaties
Appendix 4: Legal forms of international enterprises and their classification in Germany
Appendix 5: Overview on international corporate income taxation (2022)
Appendix 6: Social security contributions and income/wage taxes as a percentage of gross salary for employees in 2022
Index

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