Permanent Establishment Taxation
Who taxes what?
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.
The various information is intended to provide a practical, clear introduction to this complex topic.
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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".
Slovakia's new financial transaction tax also applies to foreign companies.
Starting too late can lead to delays in accounting and unexpected withholding tax deductions.
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.
Description
Overview of double taxation treaties and income tax exemption for stays abroad (only in German).
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!
Plant construction projects are a complex matter of international taxation of large plants.
Who taxes what?
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.
Hybrid work models are becoming increasingly important. However, if employees work for a German company in other countries on a permanent and regular basis, this has tax consequences.
The taxation of technical services provided abroad is becoming increasingly challenging. Errors can trigger additional tax burdens that are often impossible to correct.
This practical study asked about the experiences and expectations with foreign permanent establishments.
Veranstaltungen & Messen
Closed circle - for working group members only.
Find out about the tax aspects you should consider for a successful work assignment in the USA.
Find out about the tax aspects you should consider for a successful work assignment in the USA.
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