Financial Skills: Tax: International: Corporation Tax: Germany

Course Overview

Germany has experienced significant changes in its corporation tax system in the past few years. Not only was a flat corporate tax system introduced, the government also enacted new anti-avoidance measures by way of modified thin-capitalisation rules and transfer price documentation requirements. This course provides an introduction to the German corporate tax system and explains the latest anti-avoidance measures adopted in the recent past. The course ends with an explanation of the German corporate tax returns.

Course Outline

• The German corporate tax system after the German tax reform
• Tax administration
• Calculation of German taxable profits
• Anti-avoidance legislation
• Groups of companies
• Structuring investment in Germany
• German corporate tax return

Financial Skills: Tax: International: Corporation Tax: Germany / F-ICT-GE