CROSS-BORDER INVESTMENTS WITH GERMANY- TAX, LEGAL AND ACCOUNTING

Transcription

1 CROSS-BORDER INVESTMENTS WITH GERMANY- TAX, LEGAL AND ACCOUNTING In Honour of Detlev J. Plltz Published by the Partners of Flick Gocke Schaumburg Editorial Team: Prof. Dr. Thomas Rödder, Dr. Jochen Bahns & Dr. Jens Schönfeld 2014 FGS Flick Gocke Schaumburg Hick G o ck e S c h a u m b u rg is a lax-fo c u sed P artn ersh ip o f Lawyers, Tax A dvisors a n d Public A uditors w ith O ffices in Bonn, Berlin, Frankfurt, M unich a n d Zurich. ottoschmidt

2 A u th o rs... Forew ord... G lossary... V VII XIII I. Tax 1. Taxation of Inbound and Outbound Investments Wolf W assermeyer Tax Classification of Foreign Legal Entities ('Comparability T e st') Jörg W. Lüttge The Taxation of German Corporations and Partnerships by Com parison Thom as Rödder International and Domestic Aspects of German Group T axatio n 25 Jens Schönfeld Controlled Foreign Company L egislation Jochen Bahns Repatriation by Foreign Investors of Profits from German Investm ents Helder Schnittker Cross-Border Investments in German Private Equity F u n d s M artin Oltm anns Typical Transaction Structures for Buyout Investments in G e rm a n y... SI Franz Wassermeyer Taxation of Partnership Income Under German International L a w Klaus Sieker Germ an Income Taxation of Foreign Partners in German Trading Partnership Florian Kutt German Tax Aspects in M&A T ransactions Torsten Engers Taxation of Real Estate Investm ents in G erm any M atthias Rogall Tax Aspects of Corporate Financing IX

3 Marcus Mick The Germ an Investm ent Tax A ct Transfer Pricing Hubertus Baumhoff Taxation of Royalties Between Affiliated Com panies Xaver Ditz German Transfer Pricing Docum entation Requirem ents M arkus Greinert Business R estructurings Reorganization Tax Ingo Stangl An Overview of Reorganizations Under German Tax Law Holger D ietrich Tax-Neutral Contributions in Kind of Business U n its Jens Hageböke Share-for-Share T ransactio n s Andreas Schumacher Foreign Reorganizations w ith a Connection to the German Tax N e t Tax Accounting Joachim Hennrichs Provisions in German Income Tax Law Norbert Herzig Specific Features of Tax Accounting in G erm any VAT, Trade and Real Estate Transfer Tax Ulrich Grünwald Subordination or Close L inks Arne von Freeden International Aspects of German Trade T a x Oliver Hötzel The Cornerstones and Quirks of Real Estate Transfer T ax X

4 6. Tax Procedure Michael Hendricks Tax Disputes and Litigation in G erm any Stefan Schloßmacher / Joachim Schmitt Tax Audits in G erm any M artin Cordes Ruling Practice in Germany - Achieving Legal Certainty on T axation. 331 II. Private Clients and Succession Planning Frank Hannes Unlim ited and Limited Inheritance Tax Liability of Individuals and Business E n titie s Bernd Noll Foundation and Trust in Succession Planning Christian von Oertzen Inheritance and Gift Tax Planning Strategies for Individuals Subject to Nonresident Taxation (Foreigners) Johannes Baßler Immigration and Emigration of Individuals Stephan Schauhoff Using German Tax Incentives for Nonprofit Organizations Across National Borders Carsten Schlotter Taxation of Sportsmen and A rtists III. Corporate, M&A and Labor/Employment Law Christoph Schulte Legal Forms in German Corporate Law Jens Eggenberger Private M&A in Germ any Stephan Göckeler M&tA Involving Listed C orporations Philipp Rulf Cross-Border Reorganizations M ichael Erkens Corporate Reorganizations in G erm any XI

5 Michael R. Wiesbrock Legal Aspects of Investments in German Real Estate Dieter Lettering Delisting as a Com ponent of Taking Private Transactions Jens Eric G otthardt German Corporate Governance C o d e Stefan Simon Recent Developments in Corporate and Financial R e stru ctu rin g 513 Lambertus Fuhrmann Corporate Litigation in G erm any Jan Christian Giedinghagen Forms of Distribution Under German Commercial L a w Tobias Nießen M atrix Structures as a Means of Steering Groups Under Corporate Law and Labor-and-Employment L aw Michael W inter Corporate Codeterm ination and Its Avoidance IV. Tax Crime Jörg Schauf Voluntary Disclosure of Tax Evasion Under German L aw Karsten Randt Changed Criminal Tax Law F ram ew ork V. Public Auditing, Accounting and Business Valuation Torsten Kohl A Comparison of Valuation Principles in Germ any and Internationally Marc Schmidt Financial Statements: Disclosure Requirements and Ways of Avoiding T h e m Andreas Söffing Accounting for Advertising Spots Jesco Idler Tax Compliance - A Challenge for Tax D epartm ents In d e x XII