International tax law

Tax advice on cross-border business: for mid-sized companies in Hamburg.

New sales markets, a subsidiary abroad, a supplier in the EU or even the first delivery of goods to a neighbouring country: cross-border business regularly touches on several legal systems at the same time. Double taxation agreements, national rules with a foreign dimension, the German Foreign Tax Act and EU law may all apply at once. This has long ceased to concern only large groups. Mid-sized companies, too, now regularly have cross-border points of contact, whether through expansion, relocated production or simple deliveries of goods within the EU.

We sort out these questions for you and make sure that you can meet the tax requirements.

Where we support you in practice

• VAT in the European framework: in particular for triangular transactions, consignment stocks and chain transactions, which regularly raise questions of allocation
• Input tax refund procedure
• Minimisation of the withholding tax burden on dividends, licences and interest
• Transfer pricing systems and documentation between associated companies in different countries
• Avoidance of double taxation and cross-border tax structuring
• Exit taxation and CFC rules
• Double taxation agreements and German foreign tax law
• Employee secondment abroad
• Reporting obligations for cross-border tax arrangements (DAC6)

For larger groups: since 2024, groups with consolidated revenue of EUR 750 million or more have been subject not only to CbCR but also to global minimum taxation (Pillar Two / Minimum Tax Act), with its own reporting and filing obligations. In addition, the so-called EU public CbCR (income tax information report) must be prepared for all financial years beginning after 21 June 2024. If your company falls within this scope, we support you in meeting your reporting and filing obligations.

Beyond our own team

Through our membership of the international advisory network XLNC, a worldwide association of independent advisory firms, we can also ensure a coordinated solution when a tax issue requires expert support in other countries.