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Archive for the Author ‘Susanne H. Articus’
What are the Possible Functions of a Holding Company in Germany?
In our last article we presented the legal and tax advantages of holding structures. All holding companies have one thing in common: the main operational purpose is to hold shares in companies. Apart from this, holding companies perform a variety of […]
Doing Business in Germany (With the Proper Legal Form)
Anyone in Germany, who wishes to open a business, will inevitably raise the question of which legal form will be the proper one. An important consideration in this context is the taxation of the company to be founded. Ideally, the founders […]
Ministry of Finance Responds to Unlawful German Anti-Treaty Shopping Regulations
What are treaty shopping and anti-treaty shopping regulations? The term “treaty shopping” (or directive shopping) originates from U.S. treaty law and refers to tax structures implemented to benefit from tax relief under a treaty or benefits provided by a directive. The […]