Information sheets

Information sheets
Topic	Annotation
VAT changes up to 1.1.2010	Important VAT changes up to 1.1.2010
Key Data 2009	Tax facts at a glance
Key Data 2010	Tax facts at a glance
Taxation of capital income from 2009	Amendments concerning the taxation of capital income from 1 January 2009
Binding information	Binding informations issued by the Federal Central Tax Office
Registration - freelancers	Registration duties and necessities if staff is to be employed
Registration - business enterprises	Registration duties and necessities if staff is to be employed
Registration - Special formalities	Legal information especially for foreigners and particularities for the establishment of a new business in Germany
Taxation of salaries under DTC	BMF letter about tax treatment of salaries under double taxation conventions
Trade tax	General information about trade tax including calculation scheme and example
REITs in Germany	General information about the establishment of Real Estate Investment Trusts in Germany
Permanent establishments	Fiscal questions concerning setting up a dependent permanent establishment in Germany
Forms of organisation	Forms in which foreign businesses can operate in Germany: a comparison between permanent establishments, branches & subsidiaries
VAT - central tax offices	VAT - central tax offices
Taxation of capital gains from private disposal	Taxation of capital gains from private disposal of property and financial holdings in incorporated companies
Business gains on sale	Business gains on sale