COURSE OBJECTIVES: The course explains the complex German tax system for corporations and offers a detailed overview of the specific tax regulations. At the end of the course participants will have a deeper understanding of the German tax system, enabling them to benefit from further tax planning or requests from German controllers from British subsidiaries.
COURSE CONTENT
The course will cover the following areas:
- Who is subject to German corporate tax
- Interaction between German corporate and trade tax
- Determination of taxable income
- Anti-avoidance rules including basics of transfer price and interest deduction limitations
- Structuring an investment in Germany
- Fiscal Unity (“Organschaft”)
- Case study for filing German tax returns
WHO SHOULD ATTEND
The course is intended for individuals with tax responsibility in groups having a Germany subsidiary of for tax managers of a UK subsidiary of a German multinational. It should also be valuable for practitioners working with German clients.
"The speaker was excellent and explained matters very clearly."
"Excellent notes to take away and recap - best I've had from a course."
This course is designed to be run either as an in-house course or as a training pool title only. For more information on how the training pool works please click on the Quorum Training Pool item in the menu on the left of this page.
To enquire about this course please complete the enquiry form or call our in-house course bookings team on 0207 566 8207.