International tax law for individuals

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Starting a job or studying in a different country or moving one’s place of residence abroad has never been easier. However, these favourable opportunities of globalization bring with them far-reaching tax-related repercussions.

While tax law is a riddle wrapped up in an enigma for laypeople even in their own country, depending on the individual case, foreign tax law and intergovernmental double-tax agreements (as well as the corresponding special standards of German tax law) may also need to be taken into consideration.

In the case of permanent emigration, most people seek the advice of a tax expert as a matter of course. Albeit, even in the case of a temporary stay abroad, for studying or participating in a project, there may be hidden problems which often go undetected or are misinterpreted in actual practice.

Planning your stay abroad or your move to Germany

I would be happy to help support your plans, also using my network of international partners as required. We provide consulting in German and English in these and other areas:

Double taxation agreements
Exit taxation
Advice for persons with limited tax liability
Creation of income tax declarations for persons with unlimited and limited tax liability
Cross-border inheritances and endowments, and creation of the corresponding tax declarations
Investment of assets abroad

Internationally active employees

With nearly two decades of intensive experience in the area of internationally active employees, I support both employees and employers with comprehensive expertise: from preparation and ongoing assistance to possible repatriation. I provide help, e.g. with the following:

Advice prior to starting employment abroad to explain tax-related consequences
Creation of German income tax declarations
Expert reports on tax-related questions (e.g. taxation of severance payments or subsequent bonuses)
Advice on stock option plans (stock options, restricted stock units, phantom shares, etc.)

Cases of international inheritances and endowments

International inheritances and endowments across one or several borders are becoming more common in times of globalized families and relationships. However, many national tax systems are not yet coordinated in terms of inheritance tax. This situation affects nationals with assets abroad as well as non-nationals with domestic assets.

Avoiding double taxation

In contrast with, for instance, income tax, in these cases in particular, there are considerable double taxation risks – with the emphasis on ‘considerable’. Only very few double taxation treaties currently prevent this risk, and thus it is regularly the case that there is at least partial double taxation, and sometimes even multiple taxation.

I help my clients to defend against such scenarios using appropriate countermeasures and far-sighted planning, and in the best case even avoid them altogether. The objective is to successfully implement forward-looking inheritance tax and endowment tax planning in your best interests from start to finish.

STEP I - PLANNING

In close coordination with you,

I check the inheritance tax aspects of your assets abroad
I deliver expert drafting advice for avoiding possible double taxation of your assets in the case of an endowment and/or inheritance
I provide extensive support on the subject of ‘international asset planning’, with consideration of the impacts of inheritance tax and endowment tax

STEP II: IMPLEMENTATION

Within the scope of careful implementation,

in the case of an inheritance, I evaluate any structuring options for tax optimization which may still be available
I create the endowment tax declaration and/or inheritance tax declaration, also in complex cases involving foreign countries
I process the inheritance case in cooperation with lawyers specialized in inheritance law here and abroad

Some questions come up again and again in our day-to-day routine at the firm.

Here you can find an overview of the classic ones we get together with practical answers. If you would like to know more or have your own particular questions, please do not hesitate to get in touch with us at any time.