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German Legal Forms

If you as a foreign investor intend to engage in any commercial activity in Germany & greater Europe, it might the best approach to incorporate your own sales office in Germany.

Consulinghouse's How To Germany Services will support you to identify business opportunities for your company. In addition, our expert consultants can provide advice evaluate your very individual business strategy, to work out an individual business plan and to find the right German company type that is supporting your business model.

The German company forms
Description Private Partnership
(GbR, OHG, KG)		 Corporation
(GmbH, AG)

Taxation of earnings (income tax, corporate tax, trade tax) 
  • Company pays only trade tax
  • Gains / Losses distribute to associates and liable for income tax
  • Trade tax charges to the income tax of associates
 
  • Pays corporate tax and trade tax
  • The shareholders pay income tax for the half of the dividend payout
Tax free amount 
  • Tax free amount of 24.500 Euro
  • Trade tax index 3,5%
 
  • Trade tax index 3,5%
tax-deductible loss
compensation		 
  • Operative losses can be compensated by all partners with positive income
 
  • GmbH-shareholder can compensate a financial loss of the GmbH with a private investment
Privity of contract between company
and the shareholder/associate		 
  • Payments to associates are generally not deductible as operational expenditures
 
  • Dividends paid to the shareholder are tax deductible as operational expenditure
  • The shareholder pays only income tax
Reserve for pension 
  • Not possible for the manager of an association
  • The payment is treated likewise for all associates
 
  • For stakeholder in general possible
  • Treatment can be handled as running expenditures

Please find an overview about the different German company forms as follows:

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