Déclaration de l'impôt sur les sociétés en Allemagne

German Business Tax Service

Expanding to Germany? We act as your représentant fiscal and deliver end-to-end compliance for your UG/GmbH or PE — VAT, corporate income tax (KSt), trade tax (GewSt), withholding, refunds, and full representation before the Finanzamt. One team, English-first communication, German execution.

Our work follows the topics in the Guide fiscal des entreprises allemandes and runs on our German Bookkeeping & Accounting stack. Fees are quoted under StBVV (German Steuerberatervergütungsverordnung) — transparent and market-standard.

Service provided by Groupe Sesch GmbH WPG, Rahmannstr. 11, 65760 Eschborn.

Ce que nous faisons

  • Tax representative of record — we take responsibility for tous German taxes in scope (no partial engagements).
  • Entity setup & tax registrations — Steuernummer & VAT ID with clean hand-off from UG/GmbH Formation et mise en place de la fiscalité.
  • Opening balance sheet (Eröffnungsbilanz) & initial ledgers; HGB→tax reconciliation.
  • TVA — monthly/quarterly returns, annual VAT, EC Sales Lists/Intrastat, reverse charge & invoice checks.
  • Corporate tax (KSt) & trade tax (GewSt) — electronic returns, assessments review, payments calendar, loss tracking & add-backs.
  • Capital withholding (KapESt) — filings/notifications, certificates, rate checks.
  • Treaty refunds/relief — preparation and documentation for refunds or relief at source.
  • Tax office communication — queries, audits, extensions, installments, appeals where appropriate.
  • Accounting interface — monthly HGB books via Comptabilité allemande feed all returns without rework.

English-first communication, German execution — one calendar, one team, no gaps.

Process & deadlines

  1. Onboarding & data — prior returns/assessments, VAT profile, bank & payroll touchpoints.
  2. Registrations & opening balance — Steuernummer/VAT ID; Eröffnungsbilanz & baseline ledgers.
  3. VAT cycle setup — monthly/quarterly; EC Sales Lists/Intrastat; invoice compliance checks.
  4. Year-end close interface — from HGB trial balance (our Comptabilité team or your books) to tax packs.
  5. Corporate filings — KSt & GewSt, assessment review, payments calendar.
  6. Withholding & refunds — KapESt processing and treaty/EU relief/refund applications.
  7. Ongoing advisory — restructuring/PE/treaty via Consulting.

Typical cadence: VAT monthly/quarterly; KSt & GewSt annually post financial statements; payments on assessment. We manage extensions and reminders.

Representation before the Finanzamt

  • Authorized representative on record; handle queries, audits and desk reviews.
  • Payment plans/deferrals where appropriate; proactive communication and document packs.
  • Binding rulings when helpful; align filings with cross-border positions.

How we work with U.S. teams

  • One calendar, multiple returns — VAT, KSt, GewSt, statutory accounts in a single schedule.
  • Data once, used everywhere — monthly books feed all returns; no last-minute rebuilds.
  • Cross-border alignment — coordinate CFC/PFIC, GILTI/FDII, FTCs, TP & repatriation.
  • Des frais transparents — quotes under StBVV with clear scopes for setup, monthly and annual filings.

Full Compliance Pack (Tax Representative, StBVV)

Scope (all-in tax compliance)

  • VAT monthly/quarterly + annual VAT, EC Sales Lists/Intrastat
  • Corporate income tax (KSt) & trade tax (GewSt) returns
  • KapESt handling & certificates; treaty refunds/relief
  • Assessments review, payments calendar, tax office correspondence
  • Opening balance & HGB→tax bridge; year-end pack interface

Fees: quoted individually under the German StBVV after a short scoping call (complexity, volumes, VAT profile). VAT may apply depending on status/location.

Works with Accounting & Consulting

Comptabilité allemande

Monthly bookkeeping, monthly close, year-end HGB pack — built to feed tax filings without friction.

Go to Accounting

Consulting (Structuring)

Entity choice, treaty use, PE/branch vs. subsidiary — and formation with tax setup where needed.

FAQ

Do you take partial engagements (e.g., VAT only)?

No. We only accept Full Compliance engagements where we act as tax representative and handle all taxes in scope. This ensures quality, consistency and defensibility.

How are fees determined?

We quote under the German StBVV after a short scoping call. The quote reflects complexity, document volumes, VAT profile, and any cross-border specifics.

We’re not incorporated yet — can you help?

Yes. Start with UG/GmbH Formation et mise en place de la fiscalité for a power-of-attorney flow, tax registrations, and a clean hand-off into Full Compliance.

Can you coordinate with our U.S. CPA?

Yes. We align German filings with your U.S. reporting (CFC/PFIC, GILTI/FDII, FTCs, TP, repatriation) and provide the reconciliations your U.S. team needs.