Налогообложение иностранного бизнеса в Германии

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Тема
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Налогообложение предпринимательства  

Предприниматель, который только лишь предлагает в Германии свои товары или услуги, не подлежит налогообложению в этой стране. Речь идет при этом о таких видах бизнеса, как:

- создание объектов, которые используются исключительно для хранения или демонстрации товаров или изделий своего предприятия;

- создание объектов, которые используются для закупки товаров или изделий для своего предприятия, для получения информации и для подготовительной вспомогательной деятельности;

- поставка товаров или изделий своего предприятия с целью их переработки или обработки их другим предприятием.

Но если иностранный предприниматель создал в Германии коммерческий или производственный объект, на основе которого он ведет здесь свое дело, то этот объект будет признан производственной единицей, чистый доход от которого облагается, во-первых, налогом на прибыль, а во-вторых, промысловым налогом. Участие иностранного предпринимателя в германском обществе, созданном без образования юридического лица, также признается производственной единицей. Особым видом производственной единицы является ведение в Германии строительных работ. Но оно облагается налогом только в том случае, если строительство продолжается более 12 месяцев. При основании же иностранным предпринимателем в Германии независимой или дочерней компании: общества с ограниченной ответственностью – GmbH или предпринимательского общества – UG, haftungsbeschränkt, их прибыль облагается корпоративным налогом, а также промысловым налогом.

Ставка налога на прибыль производственной единицы колеблется в пределах от 26,4 до 47,5%, а единая ставка корпоративного налога для общества составляет 15% (точнее, 15,825%, включая надбавку солидарности). Кроме того, участник общества уплачивает 15% налога со своей распределенной прибыли. Если при этом оставшаяся часть прибыли будет передана головной компании, то «дочка» будет обязана уплатить за счет головной компании корпоративный налог уже по ставке 25% (точнее, 26,375% с учетом надбавки солидарности).

Промысловый же налог в любом случае состоит из двух обязательных к уплате составляющих: базовой ставки в размере 3,5%,  и местной ставки, назначенной муниципалитетом (в размере примерно от 7% до 17,15%). При этом промысловый налог не уменьшает прибыль компании, подлежащей взиманию корпоративного налога.

Производственная единица и дочерняя компания облагаются налогом по-разному. В производственной единице субъектом налогообложения является сам иностранный предприниматель, на которого возлагается обязанность по уплате налога на прибыль. Напротив, при обложении налогом на прибыль дочерней компании налог должна уплачивать сама компания. Производственная единица облагается промысловым налогом, начиная с размера прибыли 24 500 евро в год, в то время как дочерняя компания облагается промысловым налогом в полной мере.

Налог на добавленную стоимость (НДС) в Германии составляет 19%, пониженная ставка на бытовые товары – 7%. При этом некоторые услуги, в том числе банковское дело, здравоохранение, бесприбыльная деятельность и т. п., освобождены от НДС.

 

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Russia has told JILI the US that it has no allbet casino intention of invading Live22 Ukraine, after officials บาคาร่า from both countries ปั่นสล็อต met for high-stakes สูตรสล็อต talks in Geneva. After pragmatic play a meeting that สล็อต123 lasted for seven หวยปิงปอง hours on Monday, both vip123 sides agreed to
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Russia has told JILI the US that it has no allbet casino intention of invading Live22 Ukraine, after officials บาคาร่า from both countries ปั่นสล็อต met for high-stakes สูตรสล็อต talks in Geneva. After pragmatic play a meeting that สล็อต123 lasted for seven หวยปิงปอง hours on Monday, both vip123 sides agreed to
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VEGA | 21.01.2022, 08:30 #
Boris Johnson บาคาร่า says he has "seen สูตรสล็อต no evidence" of Live22 blackmail in his party Allbet after claims by one ไพ่ป๊อก of his own MPs. William pragmatic Wragg - who EBET has called on the PM to WM CASINO resign over parties at No 10 - said suspected vip123 plotters have been น้ำเต้าปูปลา threatened with bad publicity.
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VEGA | 04.02.2022, 04:35 #
Canada's prime ลิงค์รับทรัพย์ minister has said ALLBET sending in troops to หวยปิงปอง clear protesters from ปั่นสล็อต the nation's capital is "not สล็อต123 in the cards right now". The city's police VIP123 chief had earlier PRAGMATIC PLAY refused to rule out เล่นสล็อต military เกมสล็อต intervention to remove สูตรฟรีสปิน demonstrators.
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Canada's prime ลิงค์รับทรัพย์ minister has said ALLBET sending in troops to หวยปิงปอง clear protesters from ปั่นสล็อต the nation's capital is "not สล็อต123 in the cards right now". The city's police VIP123 chief had earlier PRAGMATIC PLAY refused to rule out เล่นสล็อต military เกมสล็อต intervention to remove สูตรฟรีสปิน demonstrators.
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Ukraine has สล็อต123 called for a meeting ปั่น สล็อต with Russia and other Allbet members of a key European VIP123 security group over Jili Slot the escalating tensions Live22 on its border. Foreign น้ำเต้าปูปลา Minister Dmytro สูตรสล็อต ฟรี Kuleba said Russia ราคาบอล -10 คือ had ignored formal สล็อต ค่าย jili requests to explain the build-up of troops.
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VEGA | 15.02.2022, 04:19 #
Canadian Prime สูตรสล็อต Minister Justin วิธีเล่นบาคาร่า Trudeau has taken ยอดเทิร์นโอเวอร์ the unprecedented สล็อตxo step of invoking CQ9 the Emergencies Act Jili Slot to crack down on anti-vaccine VIP123 mandate protests. Mr หวยปิงปอง Trudeau said the ปั่น สล็อต scope of the measures สล็อต123 would be "time-limited"
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A US Navy engineer's pggame123 wife has pleaded สล็อต123 guilty to helping her husband try to sell 88ktc secrets about 123maxx nuclear-powered big gaming submarines to slotxo a foreign country. payline Diana Toebbe, 46, acted หวยปิงปอง as a lookout VIP123 while her husband left ปั่น สล็อต information at a "dead drop" spot.
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VEGA | 25.02.2022, 09:31 #
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VEGA | 28.02.2022, 06:15 #
Vladimir Putin บอลสเต็ป has ordered Russia's EVOPLAY military to put ปั่น สล็อต its deterrence forces, which VIP123 include nuclear 11HILO weapons, on "special alert". He told defence สล็อต123 chiefs it was because PGGAME123 of "aggressive 88KTC statements" by the West, amid 123MAXX widespread condemnation BIG GAMING of his invasion of Ukraine.
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VEGA | 02.03.2022, 04:58 #
An Indian เกมส์ สล็อต ออนไลน์ medical student 88ktc was killed in 11hilo shelling in the Ukrainian 123plus city of Kharkiv after he ambslot left the bunker slotxo he'd been sheltering in to buy food. One สล็อต 123 of his friends said ปั่น สล็อต Naveen S Gyanagoudar, 22, had spoken VIP123 to him shortly Pragmatic Play before his death on Tuesday.
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VEGA | 21.03.2022, 03:58 #
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VEGA | 25.04.2022, 07:37 #
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The parade, to mark the   Manna Play  armed forces' founding anniversary, also displayed   Funky Games   banned intercontinental ballistic   kingmaker   missiles (ICBMs).
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Authorities in Dreamgaming Shanghai have ปั่นสล็อต announced that 123VEGA some Covid-19 lockdown FC SLOT measures imposed หวยปิงปอง on businesses will be lifted from Wednesday. Plans 11hilo have also been 123bets introduced to support สล็อต123 the city's economy, which 88ktc has been hit hard Pggame123 by the restrictions. 
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VEGA | 31.05.2022, 04:17 #
SINCE LAUNCHING AMB CASINO HIS INVASION OF UKRAINE, RUSSIA'S FC SLOT PRESIDENT VLADIMIR PUTIN 88KTC HAS FACED AN UNPRECEDENTED 11HILO GLOBAL RESPONSE, FROM CULTURAL BOYCOTTS TO 123GOAL COUNTRIES RADICALLY 123VEGA TRANSFORMING THEIR ALLBET FOREIGN POLICIES. BUT THE สูตรสล็อต LONGER THE CONFLICT CANDY BURST GOES ON, THE MORE SIGNS THERE ปั่นสล็อต ARE OF DIVISIONS.
ava
VEGA | 01.06.2022, 05:41 #
It was supposed ปั่นสล็อต to last just nine CANDY BURST days - a staggered สูตรสล็อต lockdown to ALLBET lessen the impact on Shanghai's economy, 123VEGA state media said. It 11HILO lasted 65 days. It crippled the city and 123GOAL scarred its people. Restrictions are now 88KTC being eased as quickly as they FC SLOT were imposed. There's no gradual process AMB CASINO over several weeks.
ava
VEGA | 06.06.2022, 07:03 #
South Korea 123VEGA and the US launched WAZDAN eight missiles WM CASINO on Monday, in AFFILIATE response to a ลิงค์รับทรัพย์ volley of ballistic missiles fired by North Korea the 123GOAL previous day. It comes 88KTC as Pyongyang continues FC SLOT to escalate its AMB CASINO missile tests. South 11HILO Korea's president Yoon Suk-yeol.
ava
VEGA | 10.06.2022, 04:46 #
Saxon Mullins 123VEGA says she once had PRAGMATIC PLAY romantic dreams of what her 'first time' would ICONIC GAMING be like. In none was หวยปิงปอง she paralysed by fear in a Sydney ปั่นสล็อต alleyway, aged 18, with a 123GOAL man she had met only minutes earlier. Ms 88KTC Mullins has always maintained FC SLOT this incident - in 2013 - was rape. It spurred AMB CASINO her to push for legal 11HILO reform in Australia, after a long court battle ended with a judge finding the man involved did not realise she hadn't consented to sex.
ava
VEGA | 13.06.2022, 07:06 #
Online game หวยปิงปอง development company with ปั่นสล็อต designing Online game format with Asian 123VEGA players in mind. which the concept สูตรบาคาร่า of developers and companies The goal was สูตรบาคาร่า to bring a space-themed 88KTC video game. to increase 11HILO the advancement in the FC SLOT video game industry by highlighting the impressive AMB CASINO outer space theme However, with 123GOAL the game designed from where we tried We would like to recommend that customers play through the computer.
ava
VEGA | 14.06.2022, 04:48 #
online slot game สูตรฟรีสปิน that has been designed The theme สูตรสล็อต of the slot game comes in the ปั่นสล็อต style of a famous movie. Anyone หวยปิงปอง who has ever experienced 123VEGA this slot game will know 11HILO immediately which movie is famous But our website AMB CASINO does not tell you to FC SLOT keep it secret. Let all customers be curious about 88KTC this online slot game. There 123GOAL will be a play style of 5 reels, 3 lines, with paylines to win for all customers, up to 20 paylines ever.
ava
VEGA | 20.06.2022, 03:58 #
Fina, swimming's world 123VEGA governing body, has voted to หวยปิงปอง stop transgender athletes ปั่นสล็อต from competing in women's สูตรสล็อต elite races if they have สูตรฟรีสปิน gone through 123GOAL any part of the process 88KTC of male puberty. Fina will also aim to establish FC SLOT an 'open' category at AMB CASINO competitions for swimmers whose gender identity 11HILO is different than their birth sex.
ava
VEGA | 22.06.2022, 08:01 #
Fina, swimming's world 123VEGA governing body, has voted to หวยปิงปอง stop transgender athletes ปั่นสล็อต from competing in women's สูตรสล็อต elite races if they have ALLBET gone through 123GOAL any part of the process 88KTC of male puberty. Fina will also aim to establish FC SLOT an 'open' category at AMB CASINO competitions for swimmers whose gender identity 11HILO is different than their birth sex
ava
VEGA | 24.06.2022, 04:13 #
Those in attendance 123VEGA witnessed a more traditional สล็อตออนไลน์ day than England fans have สูตรสล็อต become accustomed to in the หวยออนไลน์ rip-roaring start to their new era under ลิงค์รับทรัพย์ captain Ben Stokes and 11HILO coach Brendon McCullum.New AMB CASINO Zealand scored at just 2.5 runs per FC SLOT over, a complete contrast to the staggering final day of the 123GOAL second Test at Trent Bridge, when Jonny Bairstow's pulsating 77-bal 88KTC l century fired England to a famous win.
ava
VEGA | 27.06.2022, 04:00 #
Slot begun his coaching 123VEGA career in 2013, working as a youth สล็อตออนไลน์ coach at PEC Zwolle for a year, ลิงค์รับทรัพย์ before being appointed as an assistant หวยออนไลน์ coach at Cambuur, a สูตรสล็อต position he held until 2017. He was 88KTC then hired by AZ as an assistant to John 123GOAL van den Brom, before being promoted to head coach in 2019.[1] In his FC SLOT first season in charge, the Eredivisie AMB CASINO was cancelled midway due to the COVID-19 pandemic. AZ came 11HILO in second based on goal difference, although no winner was determined.
ava
VEGA | 29.06.2022, 05:12 #
Fossilised remains belonging JILI SLOT to some of humanity's oldest PRAGMATIC PLAY ancestors are far older than scientists had originally ปั่นสล็อต thought, new research says. The fossils, including หวยปิงปอง one belonging to ancient cave 123VEGA woman Mrs Ples, were buried for 11HILO millennia in South African AMB CASINO caves known as the Cradle of Humankind. Modern testing methods FC SLOT now suggest the group of early humans roamed the 88KTC earth between 3.4 and 3.7 million years ago. This new timeline could reshape common 123GOAL understandings of human evolution.
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Дата публикации: 14.05.2011
Добавил: ava  oxana.sher
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