| 【明通編輯黃友香/香港報導】
MarketwireFRANKFURT,GERMANY(November11,2011)MeantimewireBenefitax,GermancharteredaccountantsinFrankfurtamMain,recommendspurposefulpreparationfortheGermanmarkettocompani eswhowanttoselltheirproductsinGermany.Taxationandorganizationaltrapscanbeverycostly. AccesstotheGermanmarketisusuallyaccomplishedviaarepresentativeoffice,abranchorasubsidiary.Thosewhoonlydesireasmallin vestmentwillfoundarepresentativeoffice.SincearepresentativeofficedoesnotexistunderGermanlaw,itistreatedasadirectinvestmen toftheparentcompany.DisadvantagesoftherepresentativeofficeincludemoredifficultorimpossiblereimbursementofinputVATandth elackofacceptanceamongGermancustomers.OliverBiernat,managingpartneratBenefitaxGmbH,warns:"Whenarepresentativeoffi cepursuescertainactivitiesinGermanyforlongperiodsoftimeortheGermanemployeeshavefar- reachingpowertocontract,apermanentestablishmentisinvoluntarilyfounded.Inthiscase,thefiscalauthoritieswilldemandbookkeepin gunderGermanlawandthetaxationofprofitsallocatedtoGermany." Abranchregisteredinthecommercialregisterisanalternative.Brancheshavetomaintainaccountingrecords,determineprofitsandpay taxonthesame.Intermsofincometaxation,thereislittledifferencecomparedtoaGermansubsidiary.However,the"standing"ofbranche sislessfavorable.Theparentcompanyalsohasdirectandunlimitedliabilityforobligations.ThisiswhycharteredaccountantBiernatadvi sesfoundingasubsidiary. ThelegalformofGmbHisalmostalwaysrecommendedforsubsidiaries.Priortofounding,itisnecessarytoverifywhetherthecompanyna meispermissible.ThefoundingshareholdersshouldcometoGermanyforthefoundation.Sincetheexistenceoftheforeigninvestorsfro mcertaincountries (e.g.India),duetothelackofanofficialcompanyregister,arenotrecognizedinGermany,theGermanembassyshouldbecontactedtoclar ifywhethertheregistrationcourtcanentertheGmbHintotheGermancommercialregister.Otherwisedetoursarerequired. Banksareobligatedtoexaminenewcustomersforsuspicionofmoneylaundering,andsometimesrefusenewcustomersfrom"critical"co untries.Thisiswhyvariousbanksshouldbecontacted,sincetheentryinthecommercialregistercanonlytakeplaceifatleast50% oftheminimumsharecapitalofEUR25,000hasfirstbeenpaidintoabankaccount. BasedonbadexperienceswithVATcarouseltransactions,thefiscalauthoritiesexaminethetaxregistrationoftheforeigninvestorindetail beforeissuingataxnumber.Invoicescannotbesentoutwithoutataxnumber.Ifalldocumentsareissuedimmediately,aGmbHcanberegis teredandreadytooperatewithintwoweeks.Formoreinformationandtoorderour"LawandTaxGuide",visit:www.benefitax.com.Tobeco ntinued. BenefitaxisataxconsultingandpublicauditcompanyinFrankfurt,Germany,focussingonfinancialadministrationofforeignownedGerm anentitiesandinternationaltaxation. ContactInformation BenefitaxGmbH Attn.Mr.OliverBiernat ManagingPartner Phone:+49(0)69-25622760 E-Mail:.biernat@benefitax.com">o.biernat@benefitax.com Internet:www.benefitax.com |
