Expertenthemenbeschreibung International Taxation

International Taxation

Avoid double taxation in cross-border projects

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As a special field of tax law, international tax law deals with the problems of cross-border situations that are relevant for the taxation of individuals, partnerships and corporations.

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Starting too late can lead to delays in accounting and unexpected withholding tax deductions.

From our content

From our content
New fact sheet on cross-border audit cooperation

On May 15, 2025, the Federal Ministry of Finance (BMF) published the "Fact sheet on cross-border audit cooperation with tax administrations of other countries and territories: joint and simultaneous audits and presence of officials".

Assembly Project in Slovakia?

Slovakia's new financial transaction tax also applies to foreign companies.

USA - Form W-8BEN-E

The US withholding tax is an essential part of the US tax system.

Italy: Interesting investment incentives for plant and machinery

Italy currently offers companies interesting investment incentives for machinery and equipment. These are granted in an efficient form via tax credits, which can be offset against current tax and contribution payments.

Sweden - Successful project start with the right registrations

Starting too late can lead to delays in accounting and unexpected withholding tax deductions.

US tariffs and transfer pricing

On April 3, 2025, the US government announced the introduction of a general 10% base tariff and 20% additional tariff on all imports, including those from Europe and Germany.

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US Election: "Make America Great Again"

Donald Trump's tax policy and its impact on German mechanical engineering companies

Discussion draft for minimum tax adjustment law

The Federal Ministry of Finance has published a discussion draft for a Minimum Tax Adjustment Act (MinStGAnpG). The main aim of the law is to make the application of the CbCR safe harbour more specific.

DTA Overview 2024

Overview of double taxation treaties and income tax exemption for stays abroad (only in German).

Supply of excise goods - EMCS procedure

On February 13, 2023, new reporting obligations were introduced under the new Excise Duty System Directive for excise goods in free circulation that are delivered or received across EU borders.

VDMA tax findings in spring 2024

The VDMA's regional associations have a long tradition of organizing tax events. We will be offering these events again in the first half of 2024. We give you a small preview of when and where!

India - Increase of withholding tax

In fiscal year 2023/2024 (01/04/2023 - 31/03/2024), India will increase the domestic withholding tax rate on remuneration for technical services and royalties from 10% to 20% plus Surcharge and Health Education Cess.

Brazil - New Transfer Pricing Regime

Brazil will in the future follow the OECD Transfer Pricing Guidelines, thus turning away from the previous special regime.

Discussion draft for Pillar II published

The BMF has published its first discussion draft for the national implementation of the global minimum tax in Germany.

India - Form 10 F

CBDT provides relaxation, allows manual filing of Form 10F by non-resident taxpayers not having PAN till March 31, 2023.

The implementation of Pillar II begins!

Countries such as the United Kingdom and the Netherlands have already taken the first steps towards national implementation of Pillar II, and other countries are in the starting blocks.

International tax comparison

The German Federal Ministry of Finance (BMF) has published the brochure "The most important taxes in international comparison".

Pillar 2 - No agreement in ECOFIN

The unanimity necessary for the adoption of the directive failed due to the veto of Poland, Sweden, Malta and Estonia.

Global minimum taxation

Global minimum tax rules are designed to be very complex and will increase tax compliance efforts.

Tax Database: Plant construction projects

Plant construction projects are a complex matter of international taxation of large plants.

OECD’s Two Pillar Approach: An Indian Perspective

India is one of the 139 member countries who are already onboard to the two pillar plan for reformation of international tax rules and have expressed their commitment thereto.

Sweden: New Regulations for foreign companies since 2021

Now in effect: 30 % withholding tax on remuneration paid to foreign companies without F-Tax registration, introduction of economic employer concept and reporting obligations to the tax authority.

Video: Technical services and double taxation

The video explains in two minutes how and why technical services trigger double taxation.

Taxation of international construction business

This article provides an overview of the latest developments and is intended to help avoid unnecessary tax burdens and prevent double taxation in the area of corporate taxation.

Tax Databse: Technical Services

The taxation of technical services provided abroad is becoming increasingly challenging. Errors can trigger additional tax burdens that are often impossible to correct.

Supreme Court of India Decides about Software License Fees

The Supreme Court of India on March 02, 2021 settled the long pending issue of taxability of cross border payments for import of software licenses in favor of the assessees. The application of the decision requires that the foreign Taxpayer is protected by a Double Taxation Avoidance Agreement (“DTAA”). The decision is of high relevance.

India Budget 2021 (Summary)

Scope of digital tax (Equalization Levy) to be narrowed.

Do not worry about the Indian PAN Card, TAN and digital signature

Anyone doing business in India often stumbles very quickly over a certain amount of bureaucracy as well as long periods of time until payment of their bills and high interest rates for back taxes.

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Find out about the tax aspects you should consider for a successful work assignment in the USA.

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More VDMA services

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Tax Database: Taxation of technical services
The taxation of maintenance, repairs, etc. performed abroad is becoming increasingly challenging. With this country-specific information, additional tax burdens can be avoided in advance.

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Tax Database: Taxation of plant construction projects
The taxation of plant construction projects abroad is hardly a walk in the park. These country-specific resources provide an overview of the relevant tax framework.

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Newsletter according to our specialist topics
Our topic-based newsletters contain valuable information on the latest developments and the most important decisions in the field of tax law.

More expert and focus topics

More expert and focus topics
Permanent Establishment Taxation
The permanent establishment is a tax fiction that can quickly become complex in its handling. Despite the fact that it is not legally independent, it triggers registration and tax declaration obligations in the source country, for example.
Transfer pricing
The implementation of regulatory requirements on transfer pricing will be one of the major future challenges for companies. The digitalization of data is playing an increasingly central role, as is the networking of tax administrations.
Global markets
The world is changing fast - what was good practice yesterday may not be good practice tomorrow. The VDMA helps its members to keep track of the latest developments in global markets, customs, export financing, export controls and trade policy.

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