International tax law

Intense globalisation has led to the emergence of new ideas and company registrations around the world, which in turn has led to the emergence of new international agreements to determine the place of withholding of tax payments. At the same time, ever-changing national tax laws determine the right to tax the income of individuals and companies around the world. In addition, certain provisions of international commercial law may incorporate national tax laws. The high degree of complexity involved in determining the accountability of profits is a challenge for both the owner of an international company and an individual who earns income in different countries. SKS therefore tailors a unique tax optimisation scheme for each client on a strictly individual basis.

SKS Steuerberatung specialises in international tax law - our clients can rely on our professional knowledge of all the nuances of cross-border taxation for both individuals and corporate entities. Without professional advice, support and guidance, it is easy to find yourself in all sorts of unpleasant situations, from overpaying taxes to being fined for inadvertently breaking the law. International tax law will become even more important in the future. Our experience and expertise are available to all SKS clients: entrepreneurs and private individuals, partnerships and corporations in various sectors.

International Structuring Consulting

Structuring Consulting on International Tax Law

In a globalised economy, knowledge of international tax regulations plays an important role. SKS Steuerberatung advises on the application of double taxation agreements and international tax planning rules. We use fine-tuning so that you can take advantage of all tax systems. We eliminate potential risks, provide concrete solutions and advise you on tax law and technical business organisation at both domestic and international level to ensure the long-term success of your company.

Consulting of Foreign Companies and Natural Persons

Germany remains an attractive investment destination for foreign companies. In practice, however, due to the lack of specialisation of tax advisors, mistakes are often made in the application of double tax treaties, e.g. in determining the German taxing authority in cross-border transactions, whether directly in the form of a branch or indirectly through an interest in a foreign company, and in the division of profits into the taxable part of the "domestic" profit, the so-called core profit, and the tax-exempt profit of the branch, which is subject to foreign taxation. SKS Steuerberatung's advice covers all aspects of national and international requirements.

Is the contract between your foreign parent company and your German subsidiary able to withstand the scrutiny of the tax authorities under the so-called arm's length principle, i.e. does it contain terms and conditions and is it enforced in the same way as if it had been concluded between independent parties? Why is this important? Is there a right to be taxed in Germany under the Income Tax Act and/or do the investment tax provisions apply? Is it more appropriate to rent an office or appoint a representative to establish the company's domicile? These are just a few of the questions that SKS Steuerberatung will cover in a comprehensive international tax consultancy. Thanks to the varied and extensive experience gained from many years of working with many SKS clients from Eastern Europe, new clients can count on the highest level of expertise and competence when SKS Steuerberatung advises them.

Are you facing the issue of business immigration?

SKS Steuerberatung specialises in business immigration. We provide tax and legal advice to companies and individuals from the former Soviet Union and around the world who wish to set up a business in Germany or who are already active in the country. Whether it is the complete relocation of a business to Germany or the splitting of a business into several countries, the establishment of new companies, the purchase of existing companies or real estate in Germany, SKS Steuerberatung provides full support for your business immigration or business investment in all areas of international tax law. Thanks to our partner Derra, Meyer & Partner Rechtsanwälte, SKS Steuerberatung can also provide SKS clients with comprehensive support in all aspects of national and international law.

Thanks to many years of experience with our clients, we have accumulated a wealth of strategies, concepts and solutions for various forms of business immigration, making SKS Steuerberatung one of the leading firms in this field. In addition to International Business English, our staff speak Ukrainian and Russian, which - thanks to their understanding of the culture and mentality - enables SKS to provide a personal and comfortable service to people from the former Soviet Union, thanks to their understanding of the culture and mentality.

International tax legislation is an important factor to consider when deciding whether to go international. As tax and economic factors are closely linked, SKS Steuerberatung is continually expanding its advisory services into additional areas such as due diligence, business valuation, mergers & acquisitions and investment counselling. In addition to its expertise in business immigration, SKS also has extensive experience in property transactions.

Verification of facts in accordance with the Foreign Tax Act / Double Taxation Agreement

SKS Steuerberatung advises, accompanies and supports its clients in all matters relating to international relations, relocation to low-tax jurisdictions, the establishment or acquisition of shares in foreign or intermediate companies as well as family foundations. SKS Steuerberatung assesses your situation with regard to the provisions of the German Foreign Tax Act (AStG) / double taxation agreement (DTA) and offers you customised solutions.

IAS/IFRS Annual Accounts

We will prepare your company's financial annual statements in accordance with the recognised International Financial Reporting Standards (IFRS), taking into account the latest changes and maximising the scope of their application to pursue your interests.

Consulting on Transfer Pricing Documentation

As a general rule, every legal entity resident in Germany that has business relations with associated companies abroad is obliged to keep special transfer pricing documentation.

The taxpayer is obliged to submit transfer pricing documentation if certain statutory factors are present or if the tax authorities request it. The requirements regarding the type, content, scope and detail of this documentation are regulated by special regulations of the Ministry of Finance. SKS Steuerberatung provides comprehensive advice, guidance and support in the preparation of transfer pricing documentation. Carefully and correctly prepared documentation is the basis for a smooth tax audit. Our long-term partners worldwide rely on the professional know-how of SKS Steuerberatung.

Business Start-ups Consulting

Do you have an idea for a start-up but don't know where to start?

We have helped many start-ups and are happy to share our knowledge with you. With a focus on the growth of your business, we can advise you in the following areas: