| Topic | Annotation |
|---|
 VAT changes up to 1.1.2011 (PDF, 57 KB, barrier-free⁄barrier-low file) | Important VAT changes up to 1.1.2011 |
| Key Data 2012 (PDF, 49 KB, barrier-free⁄barrier-low file) | Tax facts at a glance |
| Tax on income from Capital Assets from 2009 (PDF, 48 KB, barrier-free⁄barrier-low file) | Amendments concerning the taxation of capital income from 1 January 2010 |
| Binding informations (PDF, 117 KB, barrier-free⁄barrier-low file) | Binding informations issued by the Federal Central Tax Office |
| Registration - freelancers (PDF, 58 KB, barrier-free⁄barrier-low file) | Registration duties and necessities if staff is to be employed |
| Registration - business enterprises (PDF, 60 KB, barrier-free⁄barrier-low file) | Registration duties and necessities if staff is to be employed |
| Registration - Special formalities (PDF, 41 KB, barrier-free⁄barrier-low file) | Legal information especially for foreigners and particularities for the establishment of a new business in Germany |
| Taxation of salaries under DTC (PDF, 145 KB, barrier-free⁄barrier-low file) | BMF letter about tax treatment of salaries under double taxation conventions |
| Information sheet - trade tax (PDF, 56 KB, barrier-free⁄barrier-low file) | General information about trade tax including calculation scheme and example |
| Permanent establishments (PDF, 107 KB, barrier-free⁄barrier-low file) | Fiscal questions concerning setting up a dependent permanent establishment in Germany |
| Forms of organisation (PDF, 49 KB, barrier-free⁄barrier-low file) | Forms in which foreign businesses can operate in Germany: a comparison between permanent establishments, branches & subsidiaries |
| List of the tax offices (PDF, 43 KB, barrier-free⁄barrier-low file) | VAT - central tax offices |
| Taxation of capital gains from private disposal (PDF, 146 KB, barrier-free⁄barrier-low file) | Taxation of capital gains from private disposal of property and financial holdings in incorporated companies |
| Business gains on sale (PDF, 47 KB, barrier-free⁄barrier-low file) | Business gains on sale |
