Foreign investments / Taxation of foreign income

  • Investments need to be diligently planned. Tax aspects should not be neglected.
  • Depending on the category of income, it could be taxable in Germany, in a different country, or even in both countries.
  • We will provide you with every assistance in all of these areas.

Source tax, e.g. on compensation for members of a supervisory board or on artistic performances

  • In general, source tax has to be withheld on compensation for foreign members of a supervisory board or for performances given by foreign artists in Germany.
  • The person or company who engages the supervisory board member or the artist is liable to pay source tax.
  • The tax situation can be optimized if some prerequisites are fulfilled.
  • We will be happy to advise you in all related procedural questions.