Taxation of international networks and issues
(international tax law)

MerzArnoldWuepper consists of a capable and internationally experienced team of highly qualified colleagues.
Our tax lawyers are used to working on international issues. They are happy to advise and represent you in questions concerning international matters and specific questions about international tax law.

Our services in this area include in particular:

  • Double Tax Treaties between Germany and non-EU-member states (so called Drittstaaten) and the USA (avoidance of double and Minder taxation)
  • Foreign assignments and expatriates (Advice concerning aspects employment law and tax law, e.g. designing of a contract, consequences for the wage tax and social insurance, consideration of relevant double tax treaties)
  • Tax consulting of payroll accounting of employees sent to Germany
  • Tax consulting of payroll accounting of German employees sent abroad
  • Procedures for input tax rewards in the member states of the EU
  • Support in determining the adequacy of transfer prices between connected companies
  • Documentation of transfer price determinations
  • Splitting of profits when there are permanent establishments abroad and in the inland
  • Taxation of German investors abroad (Outbound Investments)
  • Taxation of foreign investors in Germany (Inbound Investments)
  • Consideration of profits and losses of inbound income
  • Assistance in choosing a European legal form, e.g. a Ltd. (information on the advantages and disadvantages of each particular legal form, as well as the taking over the formal requirements)
  • Support by the foundation of subsidiary companies abroad (e.g. in Ireland, the United Kingdom, or in the United States)
  • Consulting and support in matters of the US tax law in cooperation with US law firms