{"id":15959,"date":"2026-08-27T13:05:52","date_gmt":"2026-08-27T13:05:52","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15959"},"modified":"2026-08-27T13:07:39","modified_gmt":"2026-08-27T13:07:39","slug":"impot-sur-les-societes-immobilieres-en-allemagne","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/real-estate-llc-germany-tax\/","title":{"rendered":"societe-immobiliere-sarl-allemagne-impot"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15959\" class=\"elementor elementor-15959\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-real-estate-llc-germany-tax,\r\n.taxrep-us-de-real-estate-llc-germany-tax * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-real-estate-llc-germany-tax {\r\n  --tullc-navy: #0e2942;\r\n  --tullc-navy-light: #173c5d;\r\n  --tullc-blue: #2b6f97;\r\n  --tullc-blue-soft: #eaf3f8;\r\n  --tullc-red: #d94141;\r\n  --tullc-red-soft: #fbecec;\r\n  --tullc-text: #1c2b38;\r\n  --tullc-muted: #617181;\r\n  --tullc-line: #dbe3e8;\r\n  --tullc-soft: #f4f7f9;\r\n  --tullc-white: #ffffff;\r\n  --tullc-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tullc-width: 1180px;\r\n\r\n  color: var(--tullc-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-real-estate-llc-germany-tax a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tullc-wrap {\r\n  width: min(calc(100% - 40px), var(--tullc-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tullc-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tullc-section-soft {\r\n  background: var(--tullc-soft);\r\n}\r\n\r\n.tullc-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tullc-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tullc-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tullc-red);\r\n}\r\n\r\n.taxrep-us-de-real-estate-llc-germany-tax h1,\r\n.taxrep-us-de-real-estate-llc-germany-tax h2,\r\n.taxrep-us-de-real-estate-llc-germany-tax h3 {\r\n  margin-top: 0;\r\n  color: var(--tullc-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-real-estate-llc-germany-tax h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-real-estate-llc-germany-tax h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-real-estate-llc-germany-tax h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-real-estate-llc-germany-tax p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tullc-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tullc-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tullc-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tullc-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tullc-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tullc-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tullc-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tullc-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tullc-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tullc-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tullc-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tullc-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tullc-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tullc-intro strong {\r\n  color: var(--tullc-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tullc-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tullc-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 20px;\r\n  background: var(--tullc-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tullc-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tullc-blue);\r\n}\r\n\r\n.tullc-topic-card:nth-child(2n)::before {\r\n  background: var(--tullc-red);\r\n}\r\n\r\n.tullc-topic-card:nth-child(4n)::before {\r\n  background: var(--tullc-navy);\r\n}\r\n\r\n.tullc-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tullc-shadow);\r\n}\r\n\r\n.tullc-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tullc-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tullc-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n.tullc-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tullc-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tullc-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tullc-topic-card:hover .tullc-card-link::after,\r\n.tullc-situation-card:hover .tullc-card-link::after,\r\n.tullc-article-card:hover .tullc-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tullc-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 20px;\r\n  background: var(--tullc-white);\r\n}\r\n\r\n.tullc-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tullc-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tullc-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n.tullc-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tullc-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tullc-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tullc-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 18px;\r\n  background: var(--tullc-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tullc-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tullc-shadow);\r\n}\r\n\r\n.tullc-situation-card p {\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n.tullc-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tullc-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tullc-blue-soft);\r\n  color: var(--tullc-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tullc-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tullc-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 18px;\r\n  background: var(--tullc-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tullc-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tullc-shadow);\r\n}\r\n\r\n.tullc-article-accent {\r\n  height: 6px;\r\n  background: var(--tullc-blue);\r\n}\r\n\r\n.tullc-article-card:nth-child(3n + 1) .tullc-article-accent {\r\n  background: var(--tullc-red);\r\n}\r\n\r\n.tullc-article-card:nth-child(3n + 3) .tullc-article-accent {\r\n  background: var(--tullc-navy);\r\n}\r\n\r\n.tullc-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tullc-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tullc-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tullc-article-body p {\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tullc-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 18px;\r\n  background: var(--tullc-blue-soft);\r\n}\r\n\r\n.tullc-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tullc-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tullc-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tullc-tool-box h2,\r\n.tullc-tool-box p {\r\n  color: var(--tullc-white);\r\n}\r\n\r\n.tullc-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tullc-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tullc-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tullc-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tullc-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tullc-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tullc-navy);\r\n  color: var(--tullc-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tullc-button-alt {\r\n  background: var(--tullc-blue);\r\n}\r\n\r\n.tullc-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tullc-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tullc-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tullc-situation-grid,\r\n  .tullc-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tullc-system-box,\r\n  .tullc-tool-box,\r\n  .tullc-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tullc-wrap {\r\n    width: min(calc(100% - 28px), var(--tullc-width));\r\n  }\r\n\r\n  .tullc-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tullc-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tullc-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tullc-topic-grid,\r\n  .tullc-situation-grid,\r\n  .tullc-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tullc-system-box,\r\n  .tullc-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tullc-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-real-estate-llc-germany-tax .tullc-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tullc-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tullc-blue-soft);\r\n  color: var(--tullc-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tullc-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tullc-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 18px;\r\n  background: var(--tullc-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tullc-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tullc-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tullc-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n.tullc-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tullc-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tullc-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tullc-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 18px;\r\n  background: var(--tullc-white);\r\n}\r\n\r\n.tullc-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tullc-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tullc-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n.tullc-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tullc-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 16px;\r\n  background: var(--tullc-white);\r\n}\r\n\r\n.tullc-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tullc-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n.tullc-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tullc-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tullc-blue-soft);\r\n}\r\n\r\n.tullc-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tullc-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tullc-line);\r\n  border-radius: 18px;\r\n  background: var(--tullc-white);\r\n}\r\n\r\n.tullc-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tullc-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tullc-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tullc-two-col,\r\n  .tullc-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tullc-step-grid,\r\n  .tullc-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-real-estate-llc-germany-tax\">\r\n\r\n  <section class=\"tullc-hero\">\r\n    <div class=\"tullc-wrap tullc-hero-content\">\r\n      <div class=\"tullc-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\r\n        <span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n        <span><a href=\"\/fr\/etats-unis-allemagne\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n        <span><a href=\"\/fr\/etats-unis-allemagne\/immobilier\/\">Immobilier<\/a><\/span>\r\n        <span>U.S. Real Estate LLC \u2013 Imp\u00f4t allemand<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tullc-eyebrow\">Structure immobili\u00e8re \u00c9tats-Unis \u2013 Allemagne<\/p>\r\n      <h1>U.S. Real Estate LLC \u2013 Probl\u00e8mes fiscaux allemands<\/h1>\r\n\r\n      <p class=\"tullc-lead\">\r\n        D\u00e9tenir des biens immobiliers am\u00e9ricains par le biais d'une LLC peut sembler simple du point de vue am\u00e9ricain, mais s'av\u00e8re nettement plus complexe pour un r\u00e9sident ou un contribuable allemand. L'Allemagne ne suit pas automatiquement la classification fiscale f\u00e9d\u00e9rale am\u00e9ricaine de la LLC, de sorte que les revenus locatifs, les distributions, le produit des ventes et les cr\u00e9dits d'imp\u00f4t \u00e9trangers peuvent \u00eatre qualifi\u00e9s diff\u00e9remment dans les deux syst\u00e8mes.\r\n      <\/p>\r\n\r\n      <nav class=\"tullc-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tullc-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tullc-jump-link\" href=\"#classification\">Classification<\/a>\r\n        <a class=\"tullc-jump-link\" href=\"#income\">Revenus locatifs<\/a>\r\n        <a class=\"tullc-jump-link\" href=\"#sale\">Vente et sortie<\/a>\r\n        <a class=\"tullc-jump-link\" href=\"#reporting\">Rapport<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tullc-section\">\r\n    <div class=\"tullc-wrap\">\r\n      <div class=\"tullc-two-col\">\r\n        <div class=\"tullc-intro\">\r\n          <p class=\"tullc-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>La m\u00eame LLC peut \u00eatre trait\u00e9e diff\u00e9remment aux \u00c9tats-Unis et en Allemagne<\/h2>\r\n\r\n          <p class=\"tullc-lead\">\r\n            Une SARL am\u00e9ricaine (LLC) peut \u00eatre consid\u00e9r\u00e9e comme transparente, trait\u00e9e comme une soci\u00e9t\u00e9 de personnes ou impos\u00e9e comme une soci\u00e9t\u00e9 de capitaux aux fins de l'imp\u00f4t f\u00e9d\u00e9ral am\u00e9ricain. L'Allemagne applique sa propre analyse de classification des entit\u00e9s et peut aboutir \u00e0 un r\u00e9sultat diff\u00e9rent.\r\n          <\/p>\r\n\r\n          <p>\r\n            Cette divergence de classification peut avoir une incidence sur la personne consid\u00e9r\u00e9e comme percevant les revenus locatifs, sur l'imposition \u00e9ventuelle des distributions, sur la qualification de la vente d'un bien immobilier et sur la concordance des cr\u00e9dits d'imp\u00f4t \u00e9trangers.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tullc-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tullc-side-list\">\r\n            <li>Comment la LLC est-elle impos\u00e9e aux \u00c9tats-Unis ?<\/li>\r\n            <li>Comment la LLC est-elle classifi\u00e9e en Allemagne ?<\/li>\r\n            <li>Qui est consid\u00e9r\u00e9 comme percevant les revenus locatifs ?<\/li>\r\n            <li>Comment les distributions sont-elles trait\u00e9es ?<\/li>\r\n            <li>Comment une vente de bien immobilier ou de parts de LLC est-elle impos\u00e9e ?<\/li>\r\n            <li>Quels sont les formulaires de d\u00e9claration am\u00e9ricains applicables ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tullc-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            La contrepartie allemande de TaxRep se concentre sur la classification des entit\u00e9s allemandes, l'imposition des revenus des LLC am\u00e9ricaines et le traitement des structures immobili\u00e8res transfrontali\u00e8res.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tullc-button tullc-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/immobilien\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"classification\" class=\"tullc-section tullc-section-soft\">\r\n    <div class=\"tullc-wrap\">\r\n      <p class=\"tullc-eyebrow\">Classification d'entit\u00e9s<\/p>\r\n      <h2>Le statut fiscal am\u00e9ricain ne d\u00e9termine pas automatiquement le r\u00e9sultat en Allemagne<\/h2>\r\n\r\n      <div class=\"tullc-situation-grid\">\r\n\r\n        <article class=\"tullc-situation-card\">\r\n          <h3>SARL \u00e0 associ\u00e9 unique<\/h3>\r\n          <p>\r\n            Une SARL \u00e0 associ\u00e9 unique (LLC) peut \u00eatre consid\u00e9r\u00e9e comme transparente \u00e0 des fins fiscales f\u00e9d\u00e9rales am\u00e9ricaines, tandis que l'Allemagne peut toujours analyser les caract\u00e9ristiques juridiques de l'entit\u00e9 de mani\u00e8re ind\u00e9pendante.\r\n          <\/p>\r\n          <div class=\"tullc-tags\"><span class=\"tullc-tag\">SARL unipersonnelle<\/span><span class=\"tullc-tag\">Classification<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tullc-situation-card\">\r\n          <h3>SARL pluripersonnelle<\/h3>\r\n          <p>\r\n            Une SARL \u00e0 plusieurs associ\u00e9s peut \u00eatre trait\u00e9e comme une soci\u00e9t\u00e9 de personnes aux \u00c9tats-Unis, mais la classification allemande peut diff\u00e9rer selon les statuts de la SARL et ses caract\u00e9ristiques corporatives.\r\n          <\/p>\r\n          <div class=\"tullc-tags\"><span class=\"tullc-tag\">Partenariat<\/span><span class=\"tullc-tag\">Allemagne<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tullc-situation-card\">\r\n          <h3>\u00c9lection d'entreprise<\/h3>\r\n          <p>\r\n            Une LLC qui opte pour un r\u00e9gime fiscal de soci\u00e9t\u00e9 aux \u00c9tats-Unis peut cr\u00e9er un profil de convention fiscale et de cr\u00e9dit d'imp\u00f4t \u00e9tranger diff\u00e9rent de celui d'une structure de soci\u00e9t\u00e9 de personnes ou d'une entit\u00e9 transparente.\r\n          <\/p>\r\n          <div class=\"tullc-tags\"><span class=\"tullc-tag\">Soci\u00e9t\u00e9<\/span><span class=\"tullc-tag\">Cocher la case<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"income\" class=\"tullc-section\">\r\n    <div class=\"tullc-wrap\">\r\n      <p class=\"tullc-eyebrow\">Revenus locatifs<\/p>\r\n      <h2>La classification d\u00e9termine o\u00f9 se situent les revenus locatifs<\/h2>\r\n\r\n      <div class=\"tullc-question-grid\">\r\n\r\n        <div class=\"tullc-question-card\">\r\n          <h3>Attribution directe<\/h3>\r\n          <p>\r\n            Si les deux syst\u00e8mes examinent effectivement la SARL (LLC), les revenus locatifs peuvent \u00eatre attribu\u00e9s directement au propri\u00e9taire, bien que la base et l'amortissement puissent toujours diff\u00e9rer.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tullc-question-card\">\r\n          <h3>Traitement au niveau de l'entit\u00e9<\/h3>\r\n          <p>\r\n            Si l'Allemagne traite la LLC comme une soci\u00e9t\u00e9 de capitaux, les revenus locatifs peuvent \u00eatre consid\u00e9r\u00e9s comme per\u00e7us au niveau de l'entit\u00e9 plut\u00f4t que directement par l'associ\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tullc-question-card\">\r\n          <h3>Distributions<\/h3>\r\n          <p>\r\n            Les distributions en num\u00e9raire qui sont fiscalement neutres dans un pays peuvent \u00eatre trait\u00e9es comme des distributions imposables dans l'autre si les qualifications des entit\u00e9s diff\u00e8rent.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tullc-question-card\">\r\n          <h3>Amortissement<\/h3>\r\n          <p>\r\n            Les tableaux d'amortissement am\u00e9ricains et allemands peuvent diff\u00e9rer ind\u00e9pendamment de la classification de la LLC elle-m\u00eame.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"sale\" class=\"tullc-section tullc-section-soft\">\r\n    <div class=\"tullc-wrap\">\r\n      <p class=\"tullc-eyebrow\">Vente et sortie<\/p>\r\n      <h2>La vente d'un bien immobilier et la vente de parts de SARL peuvent produire des r\u00e9sultats tr\u00e8s diff\u00e9rents<\/h2>\r\n\r\n      <div class=\"tullc-article-grid\">\r\n\r\n        <article class=\"tullc-article-card\"><div class=\"tullc-article-accent\"><\/div><div class=\"tullc-article-body\">\r\n          <div class=\"tullc-article-meta\">Cession d'actifs<\/div>\r\n          <h3>La SARL vend le bien<\/h3>\r\n          <p>Les syst\u00e8mes am\u00e9ricain et allemand peuvent caract\u00e9riser le gain \u00e0 des niveaux diff\u00e9rents selon la classification de l'entit\u00e9.<\/p>\r\n          <a class=\"tullc-card-link\" href=\"\/fr\/etats-unis-allemagne\/vente-immobiliere-aux-etats-unis-par-un-resident-allemand\/\">Vente de biens immobiliers aux \u00c9tats-Unis<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tullc-article-card\"><div class=\"tullc-article-accent\"><\/div><div class=\"tullc-article-body\">\r\n          <div class=\"tullc-article-meta\">Vente d'int\u00e9r\u00eat<\/div>\r\n          <h3>L'associ\u00e9 vend la part de la LLC<\/h3>\r\n          <p>Une vente de participation dans une SARL peut \u00eatre trait\u00e9e diff\u00e9remment d'une vente de la propri\u00e9t\u00e9 sous-jacente et n\u00e9cessite une analyse distincte des trait\u00e9s.<\/p>\r\n          <a class=\"tullc-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Entreprises et participations<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tullc-article-card\"><div class=\"tullc-article-accent\"><\/div><div class=\"tullc-article-body\">\r\n          <div class=\"tullc-article-meta\">Cr\u00e9dits pour imp\u00f4t \u00e9tranger<\/div>\r\n          <h3>Risque d'inad\u00e9quation<\/h3>\r\n          <p>Si les pays imposent diff\u00e9rents contribuables ou diff\u00e9rentes cat\u00e9gories de revenus, les cr\u00e9dits d'imp\u00f4t \u00e9tranger peuvent ne pas se compenser nettement.<\/p>\r\n          <a class=\"tullc-card-link\" href=\"\/fr\/etats-unis-allemagne\/foreign-tax-credit-real-estate\/\">Cr\u00e9dits d'imp\u00f4t \u00e9trangers pour l'immobilier<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tullc-article-card\"><div class=\"tullc-article-accent\"><\/div><div class=\"tullc-article-body\">\r\n          <div class=\"tullc-article-meta\">Planification<\/div>\r\n          <h3>\u00c0 r\u00e9examiner avant la restructuration<\/h3>\r\n          <p>La modification des options fiscales, de la structuren ou de la forme juridique peut entra\u00eener des cons\u00e9quences fiscales dans un pays, m\u00eame lorsque l'autre pays consid\u00e8re cette \u00e9tape comme neutre.<\/p>\r\n          <a class=\"tullc-card-link\" href=\"\/fr\/etats-unis-allemagne\/immobilier\/\">Carrefour immobilier<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"reporting\" class=\"tullc-section\">\r\n    <div class=\"tullc-wrap\">\r\n      <p class=\"tullc-eyebrow\">Rapports am\u00e9ricains et allemands<\/p>\r\n      <h2>La d\u00e9claration des entit\u00e9s d\u00e9pend de la mani\u00e8re dont la structure est class\u00e9e<\/h2>\r\n\r\n      <div class=\"tullc-question-grid\">\r\n        <div class=\"tullc-question-card\"><h3>D\u00e9claration des b\u00e9n\u00e9ficiaires effectifs aux \u00c9tats-Unis<\/h3><p>Selon la structure, les d\u00e9clarations aux \u00c9tats-Unis peuvent impliquer des formulaires pour les personnes physiques, les soci\u00e9t\u00e9s de personnes, les soci\u00e9t\u00e9s de capitaux ou les entit\u00e9s transparentes.<\/p><\/div>\r\n        <div class=\"tullc-question-card\"><h3>Formulaires 5471, 8865 ou 8858<\/h3><p>Ces formulaires peuvent devenir pertinents en fonction de la propri\u00e9t\u00e9, de la classification de l'entit\u00e9 et du fait que l'entit\u00e9 soit \u00e9trang\u00e8re du point de vue des \u00c9tats-Unis.<\/p><\/div>\r\n        <div class=\"tullc-question-card\"><h3>d\u00e9claration d'imp\u00f4ts allemande<\/h3><p>Le reporting allemand doit refl\u00e9ter la classification allemande plut\u00f4t que de se contenter de refl\u00e9ter la d\u00e9claration fiscale f\u00e9d\u00e9rale am\u00e9ricaine.<\/p><\/div>\r\n        <div class=\"tullc-question-card\"><h3>Registres immobiliers<\/h3><p>Conservez les registres de location, d'amortissement et de vente au niveau de chaque bien s\u00e9par\u00e9ment des registres juridiques et fiscaux de la LLC.<\/p><\/div>\r\n        <div class=\"tullc-question-card\"><h3>Statuts de la soci\u00e9t\u00e9<\/h3><p>L'accord de SARL peut \u00eatre important pour l'analyse de classification des entit\u00e9s allemandes et doit \u00eatre conserv\u00e9.<\/p><\/div>\r\n        <div class=\"tullc-question-card\"><h3>Coh\u00e9rence annuelle<\/h3><p>La classification, la d\u00e9claration et les cr\u00e9dits d'imp\u00f4t \u00e9trangers doivent \u00eatre appliqu\u00e9s de mani\u00e8re coh\u00e9rente d'une ann\u00e9e \u00e0 l'autre, \u00e0 moins que les faits ou les options ne changent.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tullc-section tullc-section-soft\">\r\n    <div class=\"tullc-wrap\">\r\n      <p class=\"tullc-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Poursuivez avec les questions pertinentes relatives \u00e0 l'immobilier et aux entit\u00e9s<\/h2>\r\n\r\n      <div class=\"tullc-topic-grid\">\r\n        <a class=\"tullc-topic-card\" href=\"\/fr\/etats-unis-allemagne\/immobilier\/\">\r\n          <div class=\"tullc-topic-number\">05<\/div>\r\n          <h3>Immobilier<\/h3>\r\n          <p>Imposition des biens transfrontaliers, amortissement et ventes.<\/p>\r\n          <span class=\"tullc-card-link\">Explorer l'immobilier<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tullc-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tullc-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>SARL, soci\u00e9t\u00e9s de personnes, soci\u00e9t\u00e9s de capitaux et classification des entit\u00e9s transfrontali\u00e8res.<\/p>\r\n          <span class=\"tullc-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tullc-topic-card\" href=\"\/fr\/etats-unis-allemagne\/bien-immobilier-locatif-aux-etats-unis-resident-allemand\/\">\r\n          <div class=\"tullc-topic-number\">\u00c9TATS-UNIS<\/div>\r\n          <h3>Propri\u00e9t\u00e9 locative aux \u00c9tats-Unis pour un r\u00e9sident allemand<\/h3>\r\n          <p>Revenus locatifs, amortissement et cr\u00e9dits d'imp\u00f4t \u00e9trangers.<\/p>\r\n          <span class=\"tullc-card-link\">Explorer les biens locatifs<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tullc-topic-card\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">\r\n          <div class=\"tullc-topic-number\">08<\/div>\r\n          <h3>D\u00e9clarations fiscales et rapports<\/h3>\r\n          <p>Conformit\u00e9 annuelle am\u00e9ricaine et allemande pour les structures transfrontali\u00e8res.<\/p>\r\n          <span class=\"tullc-card-link\">Explorer les rapports<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tullc-section\">\r\n    <div class=\"tullc-wrap tullc-contact\">\r\n      <p class=\"tullc-eyebrow\">Structures immobili\u00e8res am\u00e9ricano-allemandes<\/p>\r\n      <h2>D\u00e9tenir des biens immobiliers am\u00e9ricains par le biais d'une LLC tout en \u00e9tant assujetti \u00e0 l'imp\u00f4t allemand ?<\/h2>\r\n      <p>\r\n        Nous pouvons examiner la classification de l'entit\u00e9 allemande, le traitement fiscal am\u00e9ricain, les revenus locatifs, les distributions, les cons\u00e9quences de la vente et la coordination du cr\u00e9dit d'imp\u00f4t \u00e9tranger avant ou apr\u00e8s la mise en \u0153uvre de la structure.\r\n      <\/p>\r\n      <a class=\"tullc-button\" href=\"\/fr\/contact\/\">Discutez de votre SARL immobili\u00e8re<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Real Estate U.S. Real Estate LLC \u2013 German Tax U.S.\u2013Germany Real Estate Structure U.S. Real Estate LLC \u2013 German Tax Issues Holding U.S. real estate through an LLC can be straightforward from a U.S. perspective but significantly more complex for a German resident or German taxpayer. Germany does not automatically follow the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15959","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>U.S. Real Estate LLC &amp; German Tax | Cross-Border Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on U.S. real estate LLCs for German taxpayers, including entity classification, rental income, sales and foreign tax credits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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