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International taxation law


Nowadays, matters pertaining to international taxation law arise not only in the context of a strategic realignment but also in everyday business. The stringent demands placed on companies to document their international business dealings require foresight and accurate knowledge. Transfer pricing documentation plays a crucial role here. Secondments abroad, a change of residence or inheritance also force private individuals to engage with international taxation law.

For more than 20 years now, KONLUS has advised domestic and foreign companies on cross-border issues. For example, we can help you to plan and make foreign investments as well as set up international corporate structures. When choosing the legal form and location of your company, tax implications play a key role in terms of entrepreneurial activity. We advise on foreign tax law and double taxation agreements. We also provide support to private individuals facing issues relating to deployment abroad, relocation to or from Germany as well as asset succession with a foreign dimension. We can advise you in German, English, French and Italian.

Our main focus is to provide support to employers and employees involved in secondments abroad. In today's globalised economy, it is no longer unusual to dispatch employees abroad. However, such secondments may be fraught with numerous legal and tax issues. We can accompany you throughout this process, in other words, from planning a secondment through to providing tax advice to the employee in the country of destination. For secondments abroad, KONLUS can provide consultancy services to both the employer and the employee. To make the secondment a success for both parties, we can provide our consultancy services for the entire duration of the secondment.

We also specialise in advising private individuals on the taxation of severance payments, especially if there a foreign dimension. Numerous tax regulations come into play when a person resident in Germany receives severance payments from a foreign company or a person resident abroad receives severances payments from a company based in Germany. Double taxation agreements make provisions for various regulations relating to the taxation of severance payments, especially in relation to allocating the right of taxation. The tax regulations in the countries concerned must be examined in detail in order to ensure that severance payments are handled correctly from a tax perspective. We can advise you in a competent and reliable manner and work with you to find the best possible solution.

KONLUS also supports domestic and foreign permanent establishments in all tax matters. Generally, the first question to arise concerns whether, under the respective double taxation agreement, a permanent establishment actually exists. The rules involved are highly complex and vary considerably between individual countries. Furthermore, a permanent establishment must conduct its own book-keeping in order to determine its profits. Employing staff in permanent establishments has implications in relation to the treatment of income tax and national insurance. Frequently, the VAT assessment for permanent establishments, and the implications of such an assessment, also pose a challenge. However, with us by your side, you can deal with the numerous issues that arise in permanent establishments (both domestic and foreign). Moreover, we can work with you to find the best possible tax structure for you.

As a member of PrimeGlobal, a referral network of independent auditing and tax consultancy firms, we have expert contacts worldwide in the areas of tax consultancy, auditing and management consultancy. Our ongoing collaboration with colleagues in the United States, Malta, Great Britain, South Africa, Switzerland and many other countries enables us to consider international matters from other perspectives (that is, not only from a German perspective).

Our range of services includes:

  • Assisting employers and employees involved in secondments. This includes the following activities:
    • Planning a secondment abroad, for example, avoiding permanent establishments, taxation of income in accordance with the double taxation agreement (DTA)),
    • Advice on tax optimisation in relation to remuneration (for example, salary split, severance payments),
    • Advice on income tax,
    • Payroll accounting,
    • Review of business trips abroad in order to assess the relevant tax implications,
    • Comprehensive tax advice both at home and abroad
  • We also specialise in advising private individuals on the taxation of severance payments,especially if there a foreign dimension.
  • We offer comprehensive tax advice to corporations and partnerships in international taxation law . We are also happy to advise on activity clauses in double taxation agreements.
  • We can also advise you on the best way to structure your domestic and foreign permanent establishments. We can provide support for the following:
    • Assessing whether a permanent establishment actually exists under the DTA,
    • Determining the country in which income is taxable under the DTA,
    • Daily support in relation to VAT, income tax and book-keeping,
    • Determining the profit of the permanent establishment,
    • Registering the permanent establishment for tax purposes,
    • Preparing tax returns,
    • Assisting in external audits.
  •  Advice in relation to planning and establishing branches, especially in Malta and Madeira as well as in other countries.
  • We advise on inheritance cases with an international dimension.
  • The examination and documentation of international transfer prices.
  • We advise you on matters concerning foreign tax law and the double taxation agreement law.
  • We can support private individuals relocating abroad or relocating to Germany in relation to the tax implications of such a move as well as the best possible tax structure for the individual.
  • We can also provide cross-border advice on issues such as finding the best location and choosing the correct legal form.






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Bensberg:

Schloss-Straße 20
51429 Bergisch Gladbach
Tel.: +49 (0) 22 04 / 9 50 81 00
Fax: +49 (0) 22 04 / 9 50 81 10

Service Hotline

+49 2204 9 50 81 00

Cologne:

Im Mediapark 5a
50670 Köln
Tel.: +49 (0) 221 / 95 26 81 - 170
Fax: +49 (0) 221 / 95 26 81 - 113

Berlin:

Kurfürstendamm 182
10707 Berlin
Tel.: +49 (0) 30 / 88 62 54 - 94
Fax: +49 (0) 30 / 88 62 73 - 98

International taxation law: tax consultant in Cologne & Berlin