{"id":988278,"date":"2025-09-11T11:53:27","date_gmt":"2025-09-11T11:53:27","guid":{"rendered":"https:\/\/cla.global\/?page_id=988278"},"modified":"2026-01-06T12:35:55","modified_gmt":"2026-01-06T12:35:55","slug":"accounting-and-legal","status":"publish","type":"page","link":"https:\/\/cla.global\/germany-company-registration\/accounting-and-legal\/","title":{"rendered":"Accounting and legal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"988278\" class=\"elementor elementor-988278\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-585127c e-flex e-con-boxed e-con e-parent\" data-id=\"585127c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6161545 e-con-full e-flex e-con e-child\" data-id=\"6161545\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70aa893 elementor-widget elementor-widget-html\" data-id=\"70aa893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n    <style>\r\n    \/* Sidebar Component Styles - Elementor Compatible *\/\r\n    .uk-sidebar-component {\r\n        max-width: 100%;\r\n        font-family: inherit;\r\n        color: inherit;\r\n        line-height: inherit;\r\n        position: relative;\r\n        z-index: 1;\r\n    }\r\n    .uk-sidebar-component * {\r\n        box-sizing: border-box;\r\n    }\r\n    \/* Sidebar Styles *\/\r\n    .uk-sidebar {\r\n        width: 280px;\r\n        background: #f1f5f9;\r\n        border-right: 1px solid #e2e8f0;\r\n        padding: 20px;\r\n        border-radius: 8px;\r\n        height: fit-content;\r\n        flex-shrink: 0;\r\n        position: relative;\r\n        z-index: 1;\r\n    }\r\n    .uk-sidebar h3 {\r\n        background: linear-gradient(135deg, #1a4b5c 0%, #2c6e7f 100%);\r\n        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> .uk-dropdown-toggle:hover,\r\n    .uk-menu-item > .uk-dropdown-toggle:focus {\r\n        background: rgba(26, 75, 92, 0.1) !important;\r\n        border-color: #1a4b5c !important;\r\n        color: #1a4b5c !important;\r\n        text-decoration: none !important;\r\n    }\r\n    .uk-menu-item > .uk-dropdown-toggle::after {\r\n        content: \"\u25bc\";\r\n        font-size: 12px;\r\n        transition: transform 0.3s ease;\r\n        pointer-events: none;\r\n        margin-left: auto;\r\n    }\r\n    .uk-menu-item.uk-active > .uk-dropdown-toggle::after {\r\n        transform: rotate(180deg);\r\n    }\r\n    .uk-submenu {\r\n        list-style: none;\r\n        padding: 0;\r\n        margin: 0;\r\n        max-height: 0;\r\n        overflow: hidden;\r\n        transition: all 0.3s ease;\r\n        background: #fff;\r\n        border-radius: 0 0 6px 6px;\r\n        border: 1px solid #e2e8f0;\r\n        border-top: none;\r\n        opacity: 0;\r\n        position: relative;\r\n        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.uk-sidebar {\r\n            width: 100%;\r\n            padding: 15px;\r\n        }\r\n      \r\n        .uk-sidebar h3 {\r\n            font-size: 14px;\r\n            padding: 10px;\r\n            margin-bottom: 12px;\r\n        }\r\n      \r\n        .uk-menu-item > .uk-dropdown-toggle {\r\n            font-size: 14px;\r\n            padding: 10px 12px;\r\n        }\r\n      \r\n        .uk-submenu li a {\r\n            font-size: 13px;\r\n            padding: 6px 16px;\r\n        }\r\n    }\r\n    <\/style>\r\n<\/head>\r\n<body>\r\n<div class=\"uk-sidebar-component\">\r\n    <!-- Sidebar -->\r\n    <aside class=\"uk-sidebar\" id=\"ukSidebar\" role=\"navigation\" aria-label=\"USA Guide Navigation\">\r\n        <h3>Germany Business Guide<\/h3>\r\n        <ul class=\"uk-sidebar-menu\">\r\n            <li class=\"uk-menu-item uk-has-dropdown\">\r\n                <div class=\"uk-dropdown-toggle\" data-target=\"uk-summary\">Germany Summary<\/div>\r\n                <ul class=\"uk-submenu\" id=\"uk-summary\">\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/\">Germany Overview<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/#benefits-and-problems\">Why Start Business Here?<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/#benefits-and-problems\">Problems with doing business here?<\/a><\/li>\r\n           \r\n                <\/ul>\r\n            <\/li>\r\n            <li class=\"uk-menu-item uk-has-dropdown\">\r\n                <div class=\"uk-dropdown-toggle\" data-target=\"uk-structuring\">Germany Corporate Structuring<\/div>\r\n                <ul class=\"uk-submenu\" id=\"uk-structuring\">\r\n                    <li><a href=\"https:\/\/cla.global\/company-formation-professional-services\/\">Company setup strategy<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/setup-llc\/\">Business entity types<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/11-steps-to-register-an-llc\/\">11 steps to register an LLC<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/united-states-federal-system\/\">The United States federal system!<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/llp\/\">Limited liability partnerships<\/a><\/li>\r\n                <\/ul>\r\n            <\/li>\r\n           \r\n            <li class=\"uk-menu-item uk-has-dropdown\">\r\n                <div class=\"uk-dropdown-toggle\" data-target=\"fees-timelines\">Fees and Timelines<\/div>\r\n                <ul class=\"uk-submenu\" id=\"fees-timelines\">\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/fees-timelines\/\">Engagement fees<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/fees-timelines\/#timeline\">Timelines<\/a><\/li>\r\n                <\/ul>\r\n            <\/li>\r\n            <li class=\"uk-menu-item uk-has-dropdown\">\r\n                <div class=\"uk-dropdown-toggle\" data-target=\"cash-flow\">Cash Flow Considerations<\/div>\r\n                <ul class=\"uk-submenu\" id=\"cash-flow\">\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/banking-germany\/\">Corporate banking solutions!<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/corporate-banking-options\/\">European banking solutions<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/company-formation-professional-services\/online-business-solutions\/\">E-commerce sales<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/services\/cash-flow-improvement-services\/\">Cash flow improvement services<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/services\/global-marketing-services\/\">Market strategies?<\/a><\/li>\r\n                <\/ul>\r\n            <\/li>\r\n            <li class=\"uk-menu-item uk-has-dropdown\">\r\n                <div class=\"uk-dropdown-toggle\" data-target=\"legal-accounting\">Legal + Accounting + Tax<\/div>\r\n                <ul class=\"uk-submenu\" id=\"legal-accounting\">\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/accounting-and-legal\/\">Accounting and tax considerations<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/accounting-and-legal\/#legal\">Legal considerations<\/a><\/li>\r\n                  \r\n                <\/ul>\r\n            <\/li>\r\n            <li class=\"uk-menu-item uk-has-dropdown\">\r\n                <div class=\"uk-dropdown-toggle\" data-target=\"support-services\">Business Setup Support Services<\/div>\r\n                <ul class=\"uk-submenu\" id=\"support-services\">\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/employment-law-in-germany\/\">Employment laws in Germany<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/recruitment\/\">Human resources services<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/services\/staff-recruitment\/\">Employee considerations<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/virtual-office\/\">Find office premises<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/trademark\/\">Trademark registration<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/company-formation-professional-services\/registering-a-holding-company\/support-services\/\">Other support services<\/a><\/li>\r\n                <\/ul>\r\n            <\/li>\r\n            <li class=\"uk-menu-item uk-has-dropdown\">\r\n                <div class=\"uk-dropdown-toggle\" data-target=\"other-info\">Other Country Information<\/div>\r\n                <ul class=\"uk-submenu\" id=\"other-info\">\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/other-information\/\">Success tips when doing business in USA<\/a><\/li>\r\n                    <li><a href=\"https:\/\/cla.global\/germany-company-registration\/other-information\/\">Interesting facts about USA<\/a><\/li>\r\n                    <li><a href=\"#\">Client case studies<\/a><\/li>\r\n                <\/ul>\r\n            <\/li>\r\n        <\/ul>\r\n    <\/aside>\r\n<\/div>\r\n\r\n<script>\r\n\/\/ Elementor-compatible sidebar script\r\n(function() {\r\n    'use strict';\r\n    \r\n    let isInitialized = false;\r\n    \r\n    function initUKSidebar() {\r\n        if (isInitialized) return;\r\n        \r\n        console.log('USA Sidebar: Initializing for Elementor');\r\n        \r\n        \/\/ Use event delegation for better 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setTimeout(initUKSidebar, 100);\r\n    });\r\n    \r\n    \/\/ Method 3: Elementor frontend init (if available)\r\n    if (window.elementorFrontend) {\r\n        window.elementorFrontend.hooks.addAction('frontend\/element_ready\/global', initUKSidebar);\r\n    }\r\n    \r\n    \/\/ Method 4: jQuery ready (if jQuery is available)\r\n    if (typeof jQuery !== 'undefined') {\r\n        jQuery(document).ready(function() {\r\n            setTimeout(initUKSidebar, 50);\r\n        });\r\n    }\r\n    \r\n    \/\/ Method 5: MutationObserver for dynamic content\r\n    if (typeof MutationObserver !== 'undefined') {\r\n        const observer = new MutationObserver(function(mutations) {\r\n            mutations.forEach(function(mutation) {\r\n                if (mutation.addedNodes.length > 0) {\r\n                    for (let node of mutation.addedNodes) {\r\n                        if (node.nodeType === 1 && (node.classList.contains('uk-sidebar-component') || node.querySelector('.uk-sidebar-component'))) {\r\n                            setTimeout(initUKSidebar, 100);\r\n                            break;\r\n                        }\r\n                    }\r\n                }\r\n            });\r\n        });\r\n        \r\n        observer.observe(document.body, {\r\n            childList: true,\r\n            subtree: true\r\n        });\r\n    }\r\n})();\r\n<\/script>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b38f891 e-flex e-con-boxed e-con e-child\" data-id=\"b38f891\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b53f4fd elementor-widget elementor-widget-heading\" data-id=\"b53f4fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Germany company legal and accounting and tax services<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c89f92 elementor-widget elementor-widget-text-editor\" data-id=\"9c89f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CLA Group assists multi-national Clients\u2019 to timely accurately and completely discharge their annual legal &amp; accounting &amp; audit and tax statutory reporting obligations. Our in-house Accounting and Tax Department will <span class=\"yellow-roman\">i)<\/span>\u00a0provide book-keeping support and\u00a0<span class=\"yellow-roman\">ii)<\/span>\u00a0monthly and quarterly Government reporting including VAT and payroll and\u00a0<span class=\"yellow-roman\">iii)<\/span>\u00a0prepare annual financial statements and\u00a0<span class=\"yellow-roman\">iv)<\/span>\u00a0secure an exemption from the annual independent statutory audit and\u00a0<span class=\"yellow-roman\">v)<\/span>\u00a0legally minimising corporation tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6543f28 elementor-widget elementor-widget-text-editor\" data-id=\"6543f28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"germany-main-title\">Summary of corporate taxes in Germany<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c840e14 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c840e14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Depending on the city of domicile, the effective German corporate tax rate typically ranges between 23% and 33% (including the solidarity surcharge and trade tax). Quarterly advance payments are due on 10 March, 10 June, 10 September and 10 December; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Losses may be carried back one year and carried forward indefinitely; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Germany does not levy withholding tax on intra-group loans with a fixed interest rate. Our multi-national Clients\u2019 can deduct interest expense up to 30% of taxable earnings; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">All dividends paid to a non-resident shareholder will suffer an effective rate of 26.375% withholding tax, unless reduced by a double tax treaty. No tax is levied on dividends qualifying under the EU parent-subsidiary directive (PSD). The distributing company may apply the exemption under the directive or a reduced withholding tax rate under a treaty only if the recipient obtains a clearance certificate from the tax authorities in advance and presents the certificate before the payment is made; otherwise, a refund may be possible; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The withholding tax on royalties paid to a non-resident corporation or an individual is 15.825%, unless the EU IRD applies, or the rate is reduced under a tax treaty. The payer may apply the exemption under the directive or a reduced withholding tax rate under a treaty only if the recipient obtains a clearance certificate from the tax authorities in advance and presents the certificate before the payment is made; otherwise, a refund may be possible; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The withholding tax rate for remunerations for supervisory board members of German companies is and can be reduced by applicable double taxation treaties or EU directives; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In Germany, VAT of 19% is levied on the provision of the majority of goods and services. Zero-rated supplies are mainly those i) from within the EU and ii) exports to non-EU countries and iii) cross-border transport of goods to and from non-EU countries. If goods are procured from businesses in non-EU countries, an import VAT must be paid for them, which is likewise deducted from the payable VAT; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Capital gains are included in taxable income. Capital gains from the sale of shares held by a corporation are fully exempt. All other capital gains are subject to corporate income tax; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Customs duties are applicable on goods imported from outside the EU. The amount of the duty depends on what product number (TARIC Code) a product is categorised under, and what customs value is assigned to the goods as an assessment basis for the customs duty rate; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Regardless of nationality, all German residents are taxed on their worldwide income. Personal income tax is charged on a sliding scale from 14% to 45%. Non-residents are only required to pay tax on German-sourced income.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Payroll tax or wage tax is generally levied by way of withholding. A German employer has to withhold the wage tax from the employee\u2019s gross income. The wage tax is treated as a prepayment to the employee\u2019s income tax liability.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">All employees must pay approximately 20% of their gross annual salary into social security contributions for i) unemployment insurance and ii) pension insurance and iii) health insurance. Furthermore, the employer must pay social security contributions of approximately another 20%;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baefc96 elementor-widget elementor-widget-text-editor\" data-id=\"baefc96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"germany-main-title\">Germany corporate legal and compliance considerations<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3798b7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e3798b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">For small companies, the financial statements have to be drawn up within six months after the end of the accounting period. For medium-sized and large companies, the equivalent period is 3 months. Small and medium sized companies enjoy an exemption from an independent statutory annual audit; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In general and irrespective of the size of the company, the annual financial statements have to be submitted for publication to the German electronic Federal Gazette (Elektronischer Bundesanzeiger) not later than twelve months following the end of the accounting period; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The German commercial register contains information on our Clients\u2019 company including i) company name and share capital and ii) information about managing directors and iii) the object of the company and the articles of association and iv) shareholders\u2019 list. Commercial registers are centrally accessible through the common register portal of the German federal states;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">To minimize German withholding tax, it has a wide network of double tax treaties with about 100 countries including i) the USA and ii) all European countries and iii) Australia and iv) Canada and v) China and vi) Japan and vii) the UAE and viii) Singapore and ix) the UK; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Beneficial ownership\/ultimate beneficial owners, will have to be annually reported to German Transparency Register (Transparenzregister); and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Standard transfer pricing methods accepted under German tax law are the OECD comparable uncontrolled price method, the resale price method and the cost-plus method. Specific transfer pricing rules apply to cross-border intragroup transfers of functions; and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">An exit tax will be imposed on the \u201cprofit potential\u201d that is deemed to be transferred, based on the discounted cash flow value of the subsidiary\/branch before and after the restructuring. The tax law allows the taxation of unrealized capital gains when Germany\u2019s right to tax the gains on the sale or use of assets is restricted or excluded as a result of a transaction (e.g., if a taxpayer transfers its tax residence to a foreign country or if an asset is transferred out of Germany);<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Germany is also part of the United Nations, the OECD, NATO, the G7, G20 and the European Monetary Union (EMU).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac0daa5 elementor-widget elementor-widget-text-editor\" data-id=\"ac0daa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"germany-main-title\">Germany company tax filing and payment due dates<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f299d0 elementor-widget elementor-widget-text-editor\" data-id=\"5f299d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Important statutory deadlines include:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abc819c elementor-widget elementor-widget-text-editor\" data-id=\"abc819c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n  .germany-tax-deadlines-widget {\n    display: flex;\n    flex-direction: column;\n    align-items: center;\n    padding: 0px;\n    max-width: 800px;\n    margin: 0 auto;\n  }\n  .text-section h3 {\n    font-size: 1.5rem;\n    color: #003f51;\n    margin: 0 0 20px 0;\n  }\n  .table-responsive {\n    width: 100%;\n    overflow-x: auto;\n  }\n  .merged-table {\n    width: 100%;\n    border-collapse: collapse;\n    min-width: 500px;\n  }\n  .merged-table th,\n  .merged-table td {\n    border: 1px solid #ccc;\n    padding: 10px;\n    text-align: left;\n  }\n  .merged-table thead th {\n    background-color: #d6ecff;\n    font-weight: bold;\n    color: #003f51;\n  }\n  .merged-table tbody tr:hover {\n    background-color: #f0f9ff;\n  }\n  .merged-table colgroup col:first-child { width: 40%; }\n  .merged-table colgroup col:nth-child(2),\n  .merged-table colgroup col:nth-child(3) { width: 30%; }\n  @media (max-width: 768px) {\n    .germany-tax-deadlines-widget { padding: 10px; }\n    .merged-table { font-size: 0.9rem; }\n    .merged-table th, .merged-table td { padding: 8px; }\n  }\n<\/style>\n<div class=\"germany-tax-deadlines-widget\">\n  <div class=\"text-section\">\n    \n  <\/div>\n  <div class=\"table-responsive\">\n    <table class=\"merged-table\">\n      <colgroup>\n        <col><col><col>\n      <\/colgroup>\n      <thead>\n        <tr>\n          <th>Taxes<\/th>\n          <th>Payment Deadline<\/th>\n          <th>Filing Deadline<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr><td>Payroll tax<\/td><td>10th of the following month<\/td><td>10th of the following month<\/td><\/tr>\n        <tr><td>Value Added Tax (VAT)<\/td><td>Quarterly by the 10th of following month<\/td><td>Quarterly by 10th of the following month<\/td><\/tr>\n        <tr><td>Corporate Income Tax<\/td><td>31st July of the following year. Returns filings prepared by a professional tax advisor can be extended to end of February the following year.<\/td><td>31st July of the following year. Returns filings prepared by a professional tax advisor can be extended to end of February the following year.<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-212f4f8 elementor-widget elementor-widget-text-editor\" data-id=\"212f4f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"germany-main-title\">CLA Consultants Group fees for accounting and tax support<\/p>\nAverage engagement fees for multi-national Clients\u2019 approximate:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716ea71 elementor-widget elementor-widget-text-editor\" data-id=\"716ea71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><br \/>\n  .germany-accounting-fees-widget {<br \/>\n    display: flex;<br \/>\n    flex-direction: column;<br \/>\n    align-items: center;<br \/>\n    padding: 20px;<br \/>\n    max-width: 800px;<br \/>\n    margin: 0 auto;<br \/>\n  }<br \/>\n  .text-section h3 {<br \/>\n    font-size: 1.5rem;<br \/>\n    color: #003f51;<br \/>\n    margin: 0 0 0px 0;<br \/>\n  }<br \/>\n  .table-responsive {<br \/>\n    width: 100%;<br \/>\n    overflow-x: auto;<br \/>\n  }<br \/>\n  .merged-table {<br \/>\n    width: 100%;<br \/>\n    border-collapse: collapse;<br \/>\n    min-width: 500px;<br \/>\n  }<br \/>\n  .merged-table th,<br \/>\n  .merged-table td {<br \/>\n    border: 1px solid #ccc;<br \/>\n    padding: 10px;<br \/>\n    text-align: left;<br \/>\n  }<br \/>\n  .merged-table thead th {<br \/>\n    background-color: #d6ecff;<br \/>\n    font-weight: bold;<br \/>\n    color: #003f51;<br \/>\n  }<br \/>\n  .merged-table tbody tr:hover {<br \/>\n    background-color: #f0f9ff;<br \/>\n  }<br \/>\n  .merged-table colgroup col:first-child { width: 70%; }<br \/>\n  .merged-table colgroup col:nth-child(2) { width: 30%; }<br \/>\n  @media (max-width: 768px) {<br \/>\n    .germany-accounting-fees-widget { padding: 10px; }<br \/>\n    .merged-table { font-size: 0.9rem; }<br \/>\n    .merged-table th, .merged-table td { padding: 8px; }<br \/>\n  }<br \/>\n<\/style>\n<div class=\"germany-accounting-fees-widget\">\n<div class=\"text-section\"><\/div>\n<div class=\"table-responsive\">\n<table class=\"merged-table\"><colgroup> <col \/> <col \/> <\/colgroup>\n<thead>\n<tr>\n<th>Germany accounting and tax task<\/th>\n<th>\u20ac<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Germany active company unaudited annual tax and accounting<\/td>\n<td>8,600<\/td>\n<\/tr>\n<tr>\n<td>Germany dormant company unaudited annual tax and accounting<\/td>\n<td>950<\/td>\n<\/tr>\n<tr>\n<td>Germany active company audited annual tax and accounting<\/td>\n<td>8,600<\/td>\n<\/tr>\n<tr>\n<td>Germany annual personal tax return<\/td>\n<td>1,500<\/td>\n<\/tr>\n<tr>\n<td>Average monthly bookkeeping services<\/td>\n<td>860<\/td>\n<\/tr>\n<tr>\n<td>Monthly VAT, WHT and Payroll reporting services (active entity)<\/td>\n<td>1,500<\/td>\n<\/tr>\n<tr>\n<td>Monthly VAT, WHT and Payroll reporting services (dormant entity)<\/td>\n<td>650<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5f512b elementor-widget elementor-widget-text-editor\" data-id=\"e5f512b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<article id=\"post-26726\" class=\"mb0 pb0 clearfix\"><div class=\"entry\"><p>Note: * For an active trading company, these accounting, audit and tax fees are an estimate of CLA Consultants Group fees to discharge your annual company accounting and tax obligations. Following receipt of a set of draft accounting numbers from your company, CLA Consultants Group will more accurately advise accounting and tax fees.<\/p><p>CLA Consultants Group\u2019s monthly bookkeeping services fee of \u20ac860 includes <span class=\"yellow-roman\">i)<\/span>\u00a0receiving in Dropbox monthly invoices from our Client\u00a0<span class=\"yellow-roman\">ii)<\/span>\u00a0labelling monthly bank statement transactions\u00a0<span class=\"yellow-roman\">iii)<\/span>\u00a0preparing and submitting monthly income and expenses statements and\u00a0<span class=\"yellow-roman\">iv)<\/span> monitoring monthly profit levels to minimise annual tax.<\/p><\/div><\/article>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba0fc7d e-flex e-con-boxed e-con e-parent\" data-id=\"ba0fc7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-819e531 e-flex e-con-boxed e-con e-parent\" data-id=\"819e531\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d13394f e-con-full e-flex e-con e-child\" data-id=\"d13394f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7a9ac71 e-con-full e-flex e-con e-child\" data-id=\"7a9ac71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7cb5afa e-flex e-con-boxed e-con e-child\" data-id=\"7cb5afa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcccf9f elementor-widget elementor-widget-html\" data-id=\"fcccf9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<style>\r\n\r\n.uk-company-widget * {\r\nbox-sizing: border-box !important;\r\n}\r\n\r\n\/* CTA Section *\/\r\n.uk-cta {\r\npadding: 40px !important;\r\nborder-radius: 10px !important;\r\nbackground: linear-gradient(135deg, #1a4b5c 0%, #2c6e7f 100%) !important;\r\ncolor: #fff !important;\r\ntext-align: center !important;\r\nfont-size: 20px !important;\r\nfont-weight: bold !important;\r\nmargin: 30px 0 !important;\r\nbox-shadow: 0 5px 15px rgba(0,0,0,0.1) !important;\r\n}\r\n\r\n\/* Buttons *\/\r\n.uk-btn {\r\ndisplay: inline-block !important;\r\npadding: 10px 20px !important;\r\nborder-radius: 6px !important;\r\nfont-weight: bold !important;\r\nborder: none !important;\r\ncursor: pointer !important;\r\ntransition: all 0.3s ease !important;\r\ntext-decoration: none !important;\r\nfont-size: 14px !important;\r\n}\r\n\r\n.uk-btn-gradient {\r\nbackground: linear-gradient(135deg, #1a4b5c 0%, #2c6e7f 100%) !important;\r\ncolor: #fff !important;\r\n}\r\n\r\n.uk-btn-gradient:hover {\r\nopacity: 0.9 !important;\r\n}\r\n\r\n\/* Contact Section *\/\r\n.uk-contact {\r\nborder: 1px solid #e2e8f0 !important;\r\nborder-radius: 8px !important;\r\nbackground: #f1f5f9 !important;\r\npadding: 20px !important;\r\nmargin: 20px 0 0 0 !important;\r\n}\r\n\r\n.uk-contact h4 {\r\nmargin: 0 0 10px 0 !important;\r\ncolor: #1a4b5c !important;\r\nfont-size: 16px !important;\r\n}\r\n\r\n.uk-contact p {\r\nmargin: 0 0 15px 0 !important;\r\ncolor: #475569 !important;\r\n}\r\n\r\n.uk-person {\r\ndisplay: flex !important;\r\nalign-items: center !important;\r\ngap: 15px !important;\r\n}\r\n\r\n.uk-person img {\r\nwidth: 60px !important;\r\nheight: 60px !important;\r\nborder-radius: 50% !important;\r\nflex-shrink: 0 !important;\r\n}\r\n\r\n.uk-person strong {\r\ncolor: #1a4b5c !important;\r\nfont-size: 16px !important;\r\n}\r\n\r\n\/* Responsive Design *\/\r\n@media (max-width: 480px) {\r\n.uk-cta {\r\npadding: 30px 20px !important;\r\nfont-size: 18px !important;\r\n}\r\n}\r\n\r\n<\/style>\r\n<\/head>\r\n<body>\r\n\r\n\r\n\r\n\r\n\r\n\r\n<!-- CTA -->\r\n<div id=\"uk-cta-section\" class=\"uk-cta\">\r\nRegister your company now! <br>\r\nCLA Group has the solution to help you grow.\r\n<\/div>\r\n\r\n<!-- Contact -->\r\n<div class=\"uk-contact\">\r\n<h4>Contact us<\/h4>\r\n<p>For more info on company registration, please contact our expert directly:<\/p>\r\n<div class=\"uk-person\">\r\n<div>\r\n<strong>Mr. Petar Chakarov<\/strong><br>\r\nSenior Manager, Sales & Business Development<br>\r\n<a href=\"https:\/\/cla.global\/free-consultation\/\">\r\n  <button class=\"uk-btn uk-btn-gradient\">Get in touch<\/button>\r\n<\/a>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CLA assists multi-national Clients\u2019 with business set up in every country on the planet.<\/p>\n<p>For transparency purposes and to help multi-national Clients\u2019 budget future engagement fees, this page outlines average total engagement fees for every country on the planet.<\/p>\n<p>Click on the regional headings to see fees for every jurisdiction around the world.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-988278","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/cla.global\/germany-company-registration\/wp-json\/wp\/v2\/pages\/988278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cla.global\/germany-company-registration\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cla.global\/germany-company-registration\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cla.global\/germany-company-registration\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cla.global\/germany-company-registration\/wp-json\/wp\/v2\/comments?post=988278"}],"version-history":[{"count":42,"href":"https:\/\/cla.global\/germany-company-registration\/wp-json\/wp\/v2\/pages\/988278\/revisions"}],"predecessor-version":[{"id":990057,"href":"https:\/\/cla.global\/germany-company-registration\/wp-json\/wp\/v2\/pages\/988278\/revisions\/990057"}],"wp:attachment":[{"href":"https:\/\/cla.global\/germany-company-registration\/wp-json\/wp\/v2\/media?parent=988278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}