| 【明通編輯黃友香/香港報導】
MarketwireFRANKFURT,GERMANY(November28,2011)Meantimewire BenefitaxGermancharteredaccountantsinFrankfurtamMain,warnsagainsttypicalmistakeswhenoperatingasubsidiaryinGermany. Investorsoftenwanttoappointnon-GermanemployeesorshareholdersasmanagersinGermany.Whilethisispossible,itcanmaketheGermancompanyliablefortaxabroad. InsofarasforeignmanagerswanttoliveinGermany,theymustreceiveasufficientsalaryfromtheGermancompanytoaffordanadequateli festyleinGermany.ThemanagementsalaryinadevelopingcountrymaybeconsideredtoolowinGermany. OliverBiernat,partneratBenefitax,hasthisadvice:"Forbusinesstrips,employeesshouldberequiredviaatravelcostguidelinetokeepre cordsfortheirtrip.Onlythencanthecostofmealsbepaidouttax-freeuptocertainlimits."Non- cashbenefitssuchastheprivateuseofcompanycars,companyhousing,giftsandincentivesarewhereapplicablesubjecttopayrolltaxan dcontributionstothesocialsecuritycarriers.Whiletheemployercanassumethetax,thisisverycostlyasarule. CorporationsoftenwanttohandlebookkeepingfortheGermancompanyusingtheirsoftwareintheirowncountry.Thisisproblematicifthe clerkdoesnotspeakGermanandisnotfamiliarwithGermancommercialand/ortaxlaw.IFRSandforeignlawarenotrecognizedinGermany. Thefiscalauthoritiescanconductauditsatanytime.AlloriginalvouchersmustbestoredinGermanyandpresentedatshortnotice.Thefi scalauthoritiescanalsodemandallmaterialcontractstobesubmittedintheGermanlanguageoranotarizedGermantranslation.Thisisw hytaxexpertBiernatrecommendsbookkeepinginGermanywithmonthlyreportingtotheparentcompany. Allcorporationsmustpreparebooks,financialstatementsinGermanandsubmittaxreturns.Largerandnewlyfoundedcompanieshavet osubmitaprovisionalVATreturnswithintendaysaftermonth- end.Inadditiontocommercialfinancialstatements,deviatingtaxstatementstoassessthetaxbaseareusuallyrequired.Anobligationtoh avethefinancialstatementsauditedonlyexistsiftwoofthefollowingthreecriteriaaremetontwosubsequentfinancialstatementdates:sal esrevenuesinexcessofEUR9.68million,totalassetsinexcessofEUR4.84millionorover50employees. Formoreinformationandtoorderour"LawandTaxGuide",visit: www.benefitax.com.Tobecontinued. BenefitaxisataxconsultingandpublicauditcompanyinFrankfurt,Germany,focussingonfinancialadministrationofforeignowned Germanentitiesandinternationaltaxation. Contact: BenefitaxGmbH Attn.Mr.OliverBiernat ManagingPartner Phone:+49(0)69-25622760 E-Mail:info@benefitax.com Internet:www.benefitax.com |
