- resident taxpayers in Germany who receive income from a foreign country
- resident taxpayers in foreign countries who receive income from a German income source (e.g. real estate in Germany)
Double tax treaties between Germany and other countries help to avoid double taxation. However, a diligent check which country has the right of taxation and which technical method has to be applied to avoid double taxation is indispensable.
However, double tax treaties do not always exist. For example, in the field of gift and inheritance tax only a few treaties exist. Thus, only national tax law might help to avoid a double taxation.
The possession of German real estate obliges the foreigner to file tax returns in Germany. In many cases our client contact starts with an inherited real estate and the question of how to reduce German inheritance tax as much as legally possible. The beginning of long term partnerships with our foreign clients...
