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Germany Business, Taxation and Offshore Information

Germany is the fourth largest economy in the world and accounts for 20% of GDP in the EU. In 2009 Germany was the world's third largest exporter with exports totalling EUR803bn.

Germany has attracted EUR460bn in foreign investment and 45,000 foreign companies have made Germany their base. This includes 39 of the Fortune Global 500. US investment in Germany was EUR45bn in 2006. Almost 70% of the workforce is employed by small to medium sized companies specialising in engineering, biotechnologies and renewable energy.

Germany hosts two thirds – just under 160 - of the world’s industry trade fairs which attract around 10m visitors annually. More »


Germany Knowledge Base

Germany: Country and Foreign Investment
A quick overview of Germany - its history, geography, and business advantages.
Germany Executive Summary »
Germany Geography »
Germany History, Population, Language and Culture »
Germany Government »
Germany Economy and Currency »
Germany Entry and Residence »
Germany Business Environment »
Germany Investment Incentives »

Germany: Types Of Company
A look at various types of company in Germany, providing options to suit different business needs.
Germany Company Introduction »
Germany Limited Liability Company (GMBH) »
Germany Mini GMBH »
Germany Joint Stock Company (AG) »
Germany Limited Partnership (KG) »
Germany Limited Partnership with a Limited Liability Company as a General Partner (GMBH & CO KG) »
Germany General Partnership (OHG) »
Germany Civil Law Partnership (GBR) »
Germany Subsidiary »
Germany Branches »

Germany: Tax-Efficient Sectors
These pages examine tax-efficient sectors in Germany, in order to identify which business forms have available tax incentives.
Germany Tax-Efficient Business Forms »
Germany Tax-Privilileged Business Sectors »

Germany: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Germany.
Germany Scope of Income Tax »
Germany Income Tax Rates »
Germany Calculation of Taxable Base »
Germany Filing Requirements and Payment of Tax »
Germany Withholding Taxes »
Germany Sales Taxes and VAT »

Germany: Personal Taxation
An overview of applicable taxes for individuals in Germany.
Germany Residence and Liability for Taxation »
Germany Rates of Income Tax »
Germany Social Security Taxes »
Germany Property Taxes »
Germany Inheritance and Gift Taxes »

Germany: Double Tax Treaties
Treaties and international agreements that Germany has in place, to mitigate the effects of double taxation.
Germany Tax Treaty Introduction »
Germany Tax Treaty Agreements »
Germany Table Of Treaty Rates »
Germany Other International Agreements »

Germany: Related Information
Other useful information pertinent to Germany.
Germany Table of Statutes »
Germany Co-Ordination Centres »
Germany Holding Companies »
Germany Special Corporate Income Tax Regimes »
Map of Germany »