Foreign companies are generally subject to limited income or corporation tax liability with their domestic income in Germany in accordance with Section 49 (1) No. 2 EStG or Section 2 KStG. This applies, among other things, to companies that have a permanent establishment/representative in Germany (sole proprietorships) or that have neither their registered office nor management in Germany (corporations). This means that such companies are also obliged to comply with and fulfill their tax obligations.
In addition to income tax (income tax, corporate income tax, etc.), which is levied on a company's profits, there may be other tax obligations. If a company employs employees in Germany, it is obliged to withhold and pay wage tax to the tax office if it has a domestic permanent establishment or a domestic representative. The existence of a permanent establishment or a domestic representative is determined in accordance with §§ 12, 13 of the German Fiscal Code (AO).
Double taxation agreements concluded between Germany and the foreign state may in turn restrict Germany's right of taxation and must be observed in individual cases.
In addition, there may also be turnover tax obligations, which can be taken from the country overviews listed below.
Foreign companies from France, Switzerland, Liechtenstein and Monaco
The tax office Offenburg is responsible for:
- The turnover taxation for foreign companies of France and Monaco (for all tax offices in Germany)
- The taxation of works companies and works employees in the construction industry from France and Monaco (for all tax offices in Germany)
- The transfer of employees in the construction industry from France and Monaco (for all tax offices in Germany)
- The taxation of foreign work contracting companies and work contract workers if not construction industry (for the tax offices in Baden-Württemberg)
- Temporary employment (cross-border), unless construction industry (for all tax offices in Baden-Württemberg)
You are obliged to notify the relevant tax office of the commencement of an activity subject to VAT in Germany.
You are obliged to submit a questionnaire for tax registration in electronic form to the responsible tax office. Please answer the questions completely and accurately, as they are important prerequisites for rapid processing and correct tax treatment.
After submitting the questionnaire, you will be assigned a tax number.
In many cases you are obliged to submit your tax return electronically. The transmission obligation exists, for example, for the income tax return if you earn income from profits. This is income from agriculture and forestry, from trade or from self-employment. A list of the circumstances in which electronic transmission is mandatory can be found on the ELSTER homepage.
If you only have income from employment, you do not have to submit your income tax return electronically. This is the case, for example, if you are an employee. However, the tax return via ELSTER also offers many benefits and advantages for these groups.
Note: Only in cases of hardship is it exceptionally possible to waive electronic submission (Section 150 (8) of the German Fiscal Code - AO). You must apply for this at the responsible tax office.
VAT registration form for non-resident businesses
Supplement to the VAT registration form for non-resident businesses – Corporations and partnerships
Supplement to the VAT registration form for non-resident businesses – Facilities
Supplement to the VAT registration form for non-resident businesses – Online trade in goods
Supplement to the VAT registration form for non-resident businesses – Passenger transport services
Continuation sheet for the supplementary sheet “Corporations and partnerships” – Shareholders
The tax office Konstanz is centrally responsible for:
- The turnover taxation of companies from Switzerland and Liechtenstein (for all tax offices in Germany)
- The taxation of contractors for work and services and contract workers in the construction industry from Switzerland and Liechtenstein (for all tax offices in Germany)
- The transfer of employees in the construction industry from Switzerland and Liechtenstein (for all tax offices in Germany)
You are obliged to notify the relevant tax office of the commencement of an activity subject to VAT in Germany.
You are obliged to submit a questionnaire for tax registration in electronic form to the responsible tax office. Please answer the questions completely and accurately, as they are important prerequisites for rapid processing and correct tax treatment.
After submitting the questionnaire, you will be assigned a tax number.
In many cases you are obliged to submit your tax return electronically. The transmission obligation exists, for example, for the income tax return if you earn income from profits. This is income from agriculture and forestry, from trade or from self-employment. A list of the circumstances in which electronic transmission is mandatory can be found on the ELSTER homepage.
If you only have income from employment, you do not have to submit your income tax return electronically. This is the case, for example, if you are an employee. However, the tax return via ELSTER also offers many benefits and advantages for these groups.
Note: Only in cases of hardship is it exceptionally possible to waive electronic submission (Section 150 (8) of the German Fiscal Code - AO). You must apply for this at the responsible tax office.
VAT registration form for non-resident businesses
Supplement to the VAT registration form for non-resident businesses – Corporations and partnerships
Supplement to the VAT registration form for non-resident businesses – Facilities
Supplement to the VAT registration form for non-resident businesses – Online trade in goods
Supplement to the VAT registration form for non-resident businesses – Passenger transport services
Continuation sheet for the supplementary sheet “Corporations and partnerships” – Shareholders