Select your language


New regulation on profit distribution of permanent establishments

With effect from October 18, 2014, the Regulation on Profit Distribution of Permanent Establishments came into force in Germany, which regulates the nature and manner of the calculation of the income of permanent stablishments and explains the required documentation components for this purpose (auxiliary and additional calculation).

It specifically deals with:

- Agreements between a permanent establishment and the company it is part of,

- which specificities for certain branches have to be complied with (especially banks, insurance companies, construction and installation businesses, etc.)

- in which cases it can be assumed to avoid the difficulties of proof because of rebuttable presumptions

So that internationally acceptable solutions can be found by a taxable and competitively neutral administration, and based on international principles for the income distribution in permanent establishments.

Leave a Reply

Your email address will not be published. Required fields are marked *


You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>

levitra 20 mg, natural viagra over the counter