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. In addition to documenting the internal/intercompany transfer prices, diverse terms and conditions of business as well as individual service relationships must be indicated. All transactions with a foreign element based on business relationships must be recorded by the respective taxable business and are subject to the obligation to cooperate.
SKS Steuerberatung consults, assists and supports its SKS clients in all matters relating to international integration and business interdependencies, relocation into areas of lower taxes, dealing with participations, partnerships in intermediate or holding companies or family trusts. SKS Steuerberatung evaluates your subject matter in accordance with AStG (DBA) and offers tailor-made solutions and avenues.