Take advantage of tax benefits in Germany
We are your partner for limited tax liability!
You are subject to limited tax liability in Germany if you earn income from/in Germany but have neither a place of residence nor your habitual abode here. It is irrelevant whether you are an entrepreneur yourself or work for a company.
Steuerkanzlei Johannes Witzel advises individuals and companies based abroad on limited tax liability. We prepare your tax model on the basis of your business activities and represent your interests vis-à-vis the German tax authorities: transparent – reliable – efficient.
What are the requirements?
To be subject to limited tax liability, the following conditions must be met:
- There is no residence in Germany.
- There is no habitual residence in Germany: Your stay in Germany is no longer than 183 days per year.
The following legal bases apply: Income Tax Act (EStG), in particular Section 1 (4).
Fiscal Code (AO), in particular § 9.
What is taxable income?
The following income earned in Germany is subject to limited tax liability:
- Wages for work carried out in Germany.
- Income from German real estate.
- Income from German investments.
- Income from self-employment in Germany.
What exactly do we do for you?
We offer you comprehensive advice and support on all issues relating to limited tax liability in Germany:
- We check your tax liability under German law.
- We optimize your tax burden on the basis of our targeted advice.
- We prepare and submit tax returns.
- We represent you vis-à-vis the German tax authorities.
