International Tax Law

The ongoing trend of globalisation, an ever increasing number of new international trade agreements and tax laws that are constantly changing on a global basis in their respective states present complex challenges to private individuals and entrepreneurs alike when it comes to tax legislation. Components of international provisions are integrated into the individual tax laws that form a part of the national laws of the respective individual states. Nevertheless, there is no coherent and consistent regulation to govern international tax legislation; consequently the respective optimal individual   tax classification is very important for each and every SKS client. 



International tax legislation is an area of specialisation at SKS Steuerberatung. Our SKS clients benefit from our expert knowledge in dealing with the problems associated with the cross-order issues that are of significance with respect to the taxation of natural persons, partnerships and public limited companies. Without professional advice, support and assistance, they may have to face a multitude of problems, unnecessary tax payments and even inadvertently caused criminal charges. International tax legislation will play an increasingly important part in years to come. All our SKS clients, from sole proprietorships to partnerships and public limited companies in the various sectors can benefit from our expert knowledge in this special field.

The economic upturn in Germany makes the federal republic increasingly attractive for foreign companies. Errors under the double taxation conventions, the taxation of permanent establishments and taxation within the framework of partial tax exemptions abound in practice due to the lack of specialisation among tax consultants. Tax and business management related counselling by SKS Steuerberatung covers all aspects of national and international requirements.



SKS Steuerberatung specialises in the area of business immigration. We offer tax and business management related support and assistance especially for clients from the CIS countries and from all other countries of the world and provide consulting services for companies and private individuals who wish to become active in the Federal Republic of Germany or are already engaged in business activities there.

The German Außensteuergesetz - Foreign (International) Transactions Tax Act or Law to Prevent International Fiscal Evasion - ensures that at least for a certain period, taxes are levied in Germany when income or assets are transferred and relocated. However, even in cases of a move to Germany, the German International Transactions Tax Act can lead to serious financial consequences.

Basically every taxable entity is obligated to keep a record with the relevant information regarding the business relationships in cases of transactions that have a foreign element. This includes the presentation of the economic and legal bases for agreements on prices.

In a globalised economy, international knowledge of the various tax law regulations for companies is of enormous significance. SKS Steuerberatung provides advice and support for you regarding the application and effects of double taxation conventions and with its comprehensive consulting services identifies the many advantages of international tax planning.

Since the restructuring of the IASC into the IASB, standards have indeed kept their validity, but are undergoing constant modifications and are supported by the IFRS with suggestions for the improvement of individual standards. The first IFRS was published in 2003 by the IASB and have been in use ever since.