Restricted Stock Units (RSU) are a way an employer can grant company shares to employees as a form of compensation. This form of compensation became very popular in attracting and retaining talents in the past years. Restricted Stock Units are issued to employees under certain conditions. In particular under consideration of a vesting schedule – …
How are Restricted Stock Units (RSU) taxed in Germany? Read More »
When living in Germany, receiving a gift or making a gift may result in a German gift tax obligation. This post shall give you an overview about the German gift tax rules and the taxation to expect when receiving or making a gift. What is qualified as a gift? In Germany, the gift and inheritance …
Notification requirements for cross-border tax structuring (alias DAC6) Bureaucratic chaos for entrepreneurs: From July 1, 2020, new compliance obligations apply to entrepreneurs with activities abroad. The basis for the new regulation is an EU directive, which has obliged all member states to implement it. Thus, companies with business relations in the EU might have an …
Setting-up a US trust is a common form to design the asset transfer after the death. However, the tax situation become complex when there is a relation to Germany, e.g. German assets, beneficiaries living in Germany; involved persons living in both countries. Of course, there are some benefits in setting-up a foreign trust like to …
While a relocation to Germany requires a careful tax planning, moving away from Germany to another country can trigger German tax issues as well. This applies to entrepreneurs who already are shareholder when relocating to Germany, but also to entrepreneurs who start investing in different businesses while living in Germany. One thing to consider is …
German exit taxation – Entrepreneurs pay attention! Read More »
If you are an US based company licensing your product to German B2B customers, then this might be of interest for you: Royalty income is only to be taxed in the USA. This is backed-up by the Double Tax Treaty between Germany and the USA. So, the big question is, did you receive the total …
Are you still paying withholding tax on royalties in Germany? Read More »
A US shareholder of a US company who intend to relocate to Germany is often worried about his/her personal tax situation. Of course, this requires careful tax planning for the individual. However, it is important to note that there are special tax pitfalls for the US company and the other US shareholder who might be …
5 tax pitfalls for US companies with German resident shareholders Read More »
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