Germany’s tax treatment of cross border royalty payments to non-residents
eBook - PDF

Germany’s tax treatment of cross border royalty payments to non-residents

  1. 51 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Germany’s tax treatment of cross border royalty payments to non-residents

About this book

Document from the year 2008 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: This booklet is specifically addressed to foreign licensors and its tax advisors receiving licence income from German sources and which are faced or threatened with tax deduction in Germany. The intention of this book is to provide you with an adequate but hardly exhaustive understanding of the German tax consequences and also opportunities as a foreign licensor. After reading this book you should have a good understanding of you rights as taxpayer and should be able deal with the main tax issues as foreign licensor in Germany. Important Notice: The Tax Act of 2009 has changed large parts of the section 50a German Income Tax Act and thus the tax withholding procedure. In many cases a deduction of related expenses is now possible at least to a certain extent. Still not so, however, for royalty payments for which reason the domestic withholding tax rate has been reduced to 15% (plus solidarity surcharge), regardless if the foreign licensor is a corporation or other person.

Information

Publisher
GRIN Verlag
Year
2008
Edition
1
eBook ISBN
9783638026192
Topic
Business
Subtopic
Accounting
Index
Business

Table of contents

    Trusted by 375,005 students

    Access to over 1.5 million titles for a fair monthly price.

    Study more efficiently using our study tools.

    Frequently asked questions

    Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription
    No, books cannot be downloaded as external files, such as PDFs, for use outside of Perlego. However, you can download books within the Perlego app for offline reading on mobile or tablet. Learn how to download books offline
    Perlego offers two plans: Essential and Complete
    • Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
    • Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.5M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
    Both plans are available with monthly, semester, or annual billing cycles.
    We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1.5 million books across 990+ topics, we’ve got you covered! Learn about our mission
    Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more about Read Aloud
    Yes! You can use the Perlego app on both iOS and Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
    Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app
    Yes, you can access Germany’s tax treatment of cross border royalty payments to non-residents by Ruediger Urbahns in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over 1.5 million books available in our catalogue for you to explore.