États-Unis-Allemagne
Entreprises et participations
Cross-border business structures between the United States and Germany require more than comparing corporate tax rates. Entity classification, shareholder taxation, management location, permanent establishments, payroll, information reporting and exit planning all have to be coordinated.
Vue d'ensemble
The entity label is not enough
A U.S. LLC, German GmbH or partnership can be classified differently under the two tax systems. The legal form alone does not determine the cross-border tax result.
The analysis should begin with ownership, legal form, management, place of activity and the intended flow of profits. From there, corporate taxation, shareholder taxation, U.S. information reporting and German business taxation can be coordinated.
Aborder ce même sujet du point de vue allemand
The German TaxRep page focuses on German entity classification, German corporate and trade taxation, management in Germany and the taxation of U.S. business interests held by German residents.
Situations courantes
Start with the entity and the owner
Société à responsabilité limitée (LLC) américaine dont le propriétaire réside en Allemagne
U.S. classification does not automatically control the German tax treatment. Entity classification, management and profit attribution must be reviewed under German rules as well.
Voir la situationGmbH allemande avec un propriétaire américain
German corporate taxation can be combined with U.S. shareholder reporting and possible controlled-foreign-corporation considerations.
Voir la situationGerman partnership with U.S. partner
Partnership classification, profit allocation, German tax obligations and U.S. foreign-partnership reporting can all become relevant.
Voir la situationU.S. corporation managed from Germany
Day-to-day management from Germany can create significant German tax questions even if the corporation was formed in the United States.
Voir la situationU.S. business with activities in Germany
Employees, offices, dependent agents or other German activities can create German tax and registration consequences.
Voir la situationGerman founder moving to the United States
Existing GmbH or startup interests can create U.S. reporting and planning issues after the founder becomes a U.S. taxpayer.
Voir la situationQuestions clés
What has to be resolved before choosing a structure?
How does Germany classify a U.S. LLC?
German tax classification is determined under German principles and may not follow the entity's U.S. tax election or label.
Does a U.S. owner have to report a German GmbH?
Depending on ownership and the surrounding facts, U.S. foreign-corporation information reporting can be relevant.
Can management in Germany create German taxation?
The place where important management decisions are actually made can matter independently of the jurisdiction in which the entity was formed.
When can a permanent establishment arise?
Offices, fixed places of business, personnel and agency relationships should be reviewed before assuming that a foreign company has no German presence.
How are dividends and distributions taxed?
Entity-level taxation, shareholder taxation, withholding tax and treaty relief should be modeled together rather than separately.
Which structure is best before a move?
The right structure depends on residence, ownership, expected profits, reinvestment, distributions, exit plans and the intended place of management.
Guides techniques
Detailed U.S.–Germany business guides
Société à responsabilité limitée (LLC) américaine dont le propriétaire réside en Allemagne
German classification, management, distributions and U.S. compliance.
Lire le guideHow Germany classifies a U.S. LLC
Why U.S. tax classification does not automatically determine German treatment.
Lire le guideGerman GmbH with U.S. shareholder
German company taxation and U.S. shareholder reporting.
Lire le guideForm 5471 for German corporations
When U.S. shareholders may face foreign-corporation information reporting.
Lire le guideGerman partnerships and Form 8865
Foreign-partnership reporting for U.S. persons with German partnership interests.
Lire le guideU.S. CFC issues for German companies
Ownership, control and U.S. shareholder consequences.
Lire le guideU.S. company doing business in Germany
Fixed place, personnel, agency and German business-tax exposure.
Lire le guideBusiness restructuring before moving to Germany
Entity review, ownership, management and distribution planning before residence changes.
Lire le guideAccompagnement bidirectionnel
Poursuivre avec le point de vue de TaxRep en Allemagne
Unternehmen & Beteiligungen
German tax perspective on U.S. entities and cross-border ownership.
Accéder à taxrep.deEmploi et sécurité sociale
Payroll and personnel issues connected with cross-border business structures.
Explore employmentPlacements et retenues à la source
Dividends and shareholder-level investment taxation.
Explore investmentsÉtats-Unis-Allemagne
Retour à la page complète consacrée à la fiscalité transfrontalière entre les États-Unis et l'Allemagne.
Retour au hubConseils fiscaux États-Unis – Allemagne
Owning or operating a business across the United States and Germany?
We coordinate entity classification, shareholder taxation, U.S. information reporting, German business taxation and cross-border structuring.
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