Germany International & Cross-Border Guides
5 guides on Non-resident tax, DBA treaties, Wegzugsbesteuerung, moving to/from Germany, and permanent establishmen.
Germany Cross-Border Tax Guide (Grenzüberschreitende Besteuerung)
Cross-border taxation for individuals and businesses operating across German borders — Germany's network of over 90 double taxation agreements (DBAs), permanent establishment (Betriebsstätte) risk, exit tax (Wegzugsbesteuerung) under §6 AStG for shareholders with >1% stakes, and Grenzgänger (cross-border commuter) rules with neighbouring countries.
Germany Expat Tax Guide (Steuern für Expats & Zuzug)
Tax rules for expats moving to Germany — registration (Anmeldung) at the Bürgeramt within 14 days, Finanzamt registration for Steuer-ID, tax class selection (I or III/V), relocation cost deduction as aussergewöhnliche Belastungen, and international school fees deductible up to €5,000 per child. Germany has no special expat tax regime (no 30% ruling) — standard progressive rates apply.
Germany Non-Resident Tax Guide (Beschränkte Steuerpflicht)
Non-resident taxation (beschränkte Steuerpflicht) in Germany — taxable German-source income includes rental property income, employment physically performed in Germany, business income from a German PE, dividends from German companies (25% + Soli, reduced under DBAs), and German-sourced pensions. Withholding tax rates and refund procedures under DBAs are explained.
Germany Permanent Establishment Guide (Betriebsstätte)
What constitutes a permanent establishment (Betriebsstätte) in Germany under §12 AO and the DBA network — fixed place of business, construction sites >6 months, and dependent agents who habitually conclude contracts. Foreign companies must register with the Finanzamt, file corporate tax returns for the PE, and pay KSt + Gewerbesteuer on attributable profits. Profit attribution follows the functional and factual analysis (separate entity approach).
Germany Tax Treaties Guide (Doppelbesteuerungsabkommen — DBA)
Germany's network of ~90+ double taxation agreements (Doppelbesteuerungsabkommen). Most European treaties use the exemption method (Freistellungsmethode) with Progressionsvorbehalt, while treaties with the US, Japan, and South Korea use the credit method (Anrechnungsmethode). The treaty override under §50d EStG can limit treaty benefits. Key treaties include the US DBA, UK DBA, France DBA, and Switzerland DBA with special Grenzgänger rules.