Transparency in your foreign income - for accurate tax returns under German tax law

Do you do business across borders or do you invest abroad privately?

Then international income is an essential part of your tax return. The correct calculation of this income in accordance with German guidelines is crucial, and this is precisely where we come in: with expertise and a clear eye for detail and sensible transparency.

According to Section 34d EStG, various types of foreign income are tax-relevant: from commercial profits to capital gains and rental income. German tax law stipulates how these are to be calculated. This is not always easy, as the rules differ from those in other countries.

With our specialized knowledge of international tax law, we take the direct route with you in a very rough terrain, ensuring that your foreign income is recorded accurately and advantageously according to German regulations, taking into account all imputation and exemption options.

What foreign income is available under German tax legislation:

  • Commercial profits, insofar as they are attributable to a permanent establishment abroad
  • Capital gains if the asset sold, such as a property, is located abroad
  • Income from capital assets if the debtor has its registered office or management abroad
  • Income from letting and leasing, for example if the property is located abroad

Relevant paragraphs

§ 34d EstG

§ 34c EstG

Wondering how this works in practice?

Talk to us and make an appointment with us right away.

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