{"id":16046,"date":"2026-08-28T06:45:55","date_gmt":"2026-08-28T06:45:55","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16046"},"modified":"2026-08-28T06:47:12","modified_gmt":"2026-08-28T06:47:12","slug":"formulaire-de-partenariat-allemand-8865","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/german-partnership-form-8865\/","title":{"rendered":"formulaire-de-partenariat-allemand-8865"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16046\" class=\"elementor elementor-16046\">\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-german-partnership-form-8865,\r\n.taxrep-us-de-german-partnership-form-8865 * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 {\r\n  --tgp8-navy: #0e2942;\r\n  --tgp8-navy-light: #173c5d;\r\n  --tgp8-blue: #2b6f97;\r\n  --tgp8-blue-soft: #eaf3f8;\r\n  --tgp8-red: #d94141;\r\n  --tgp8-red-soft: #fbecec;\r\n  --tgp8-text: #1c2b38;\r\n  --tgp8-muted: #617181;\r\n  --tgp8-line: #dbe3e8;\r\n  --tgp8-soft: #f4f7f9;\r\n  --tgp8-white: #ffffff;\r\n  --tgp8-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tgp8-width: 1180px;\r\n\r\n  color: var(--tgp8-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-german-partnership-form-8865 a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tgp8-wrap {\r\n  width: min(calc(100% - 40px), var(--tgp8-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tgp8-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tgp8-section-soft {\r\n  background: var(--tgp8-soft);\r\n}\r\n\r\n.tgp8-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(--tgp8-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.tgp8-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tgp8-red);\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 h1,\r\n.taxrep-us-de-german-partnership-form-8865 h2,\r\n.taxrep-us-de-german-partnership-form-8865 h3 {\r\n  margin-top: 0;\r\n  color: var(--tgp8-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 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-german-partnership-form-8865 h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tgp8-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.tgp8-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.tgp8-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.tgp8-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tgp8-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tgp8-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tgp8-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.tgp8-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.tgp8-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(--tgp8-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.tgp8-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tgp8-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tgp8-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tgp8-intro strong {\r\n  color: var(--tgp8-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tgp8-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.tgp8-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(--tgp8-line);\r\n  border-radius: 20px;\r\n  background: var(--tgp8-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.tgp8-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(--tgp8-blue);\r\n}\r\n\r\n.tgp8-topic-card:nth-child(2n)::before {\r\n  background: var(--tgp8-red);\r\n}\r\n\r\n.tgp8-topic-card:nth-child(4n)::before {\r\n  background: var(--tgp8-navy);\r\n}\r\n\r\n.tgp8-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tgp8-shadow);\r\n}\r\n\r\n.tgp8-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tgp8-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tgp8-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-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(--tgp8-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tgp8-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tgp8-topic-card:hover .tgp8-card-link::after,\r\n.tgp8-situation-card:hover .tgp8-card-link::after,\r\n.tgp8-article-card:hover .tgp8-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tgp8-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(--tgp8-line);\r\n  border-radius: 20px;\r\n  background: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgp8-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.tgp8-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgp8-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tgp8-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.tgp8-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(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-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.tgp8-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgp8-shadow);\r\n}\r\n\r\n.tgp8-situation-card p {\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-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.tgp8-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tgp8-blue-soft);\r\n  color: var(--tgp8-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tgp8-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.tgp8-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(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tgp8-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgp8-shadow);\r\n}\r\n\r\n.tgp8-article-accent {\r\n  height: 6px;\r\n  background: var(--tgp8-blue);\r\n}\r\n\r\n.tgp8-article-card:nth-child(3n + 1) .tgp8-article-accent {\r\n  background: var(--tgp8-red);\r\n}\r\n\r\n.tgp8-article-card:nth-child(3n + 3) .tgp8-article-accent {\r\n  background: var(--tgp8-navy);\r\n}\r\n\r\n.tgp8-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.tgp8-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tgp8-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.tgp8-article-body p {\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tgp8-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(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-blue-soft);\r\n}\r\n\r\n.tgp8-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tgp8-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(--tgp8-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tgp8-tool-box h2,\r\n.tgp8-tool-box p {\r\n  color: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tgp8-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tgp8-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(--tgp8-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tgp8-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tgp8-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(--tgp8-navy);\r\n  color: var(--tgp8-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.tgp8-button-alt {\r\n  background: var(--tgp8-blue);\r\n}\r\n\r\n.tgp8-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tgp8-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tgp8-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tgp8-situation-grid,\r\n  .tgp8-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  .tgp8-system-box,\r\n  .tgp8-tool-box,\r\n  .tgp8-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgp8-wrap {\r\n    width: min(calc(100% - 28px), var(--tgp8-width));\r\n  }\r\n\r\n  .tgp8-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tgp8-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tgp8-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tgp8-topic-grid,\r\n  .tgp8-situation-grid,\r\n  .tgp8-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tgp8-system-box,\r\n  .tgp8-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tgp8-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-partnership-form-8865 .tgp8-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tgp8-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(--tgp8-blue-soft);\r\n  color: var(--tgp8-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tgp8-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.tgp8-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tgp8-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tgp8-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.tgp8-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgp8-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tgp8-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.tgp8-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tgp8-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tgp8-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-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.tgp8-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 16px;\r\n  background: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tgp8-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tgp8-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tgp8-blue-soft);\r\n}\r\n\r\n.tgp8-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgp8-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(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tgp8-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  .tgp8-two-col,\r\n  .tgp8-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgp8-step-grid,\r\n  .tgp8-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\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-german-partnership-form-8865\">\r\n\r\n  <section class=\"tgp8-hero\">\r\n    <div class=\"tgp8-wrap tgp8-hero-content\">\r\n      <div class=\"tgp8-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\/declarations-de-revenus\/\">D\u00e9clarations fiscales et rapports<\/a><\/span>\r\n        <span>Partenariat allemand \u2013 Formulaire 8865<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgp8-eyebrow\">D\u00e9claration de partenariat \u00e9tranger entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Partenariat allemand : D\u00e9claration du formulaire 8865 pour les contribuables am\u00e9ricains<\/h1>\r\n\r\n      <p class=\"tgp8-lead\">\r\n        Une personne am\u00e9ricaine qui d\u00e9tient une participation dans une soci\u00e9t\u00e9 de personnes allemande peut \u00eatre soumise \u00e0 des obligations de d\u00e9claration via le formulaire 8865. L'analyse d\u00e9pend de la classification fiscale am\u00e9ricaine de l'entit\u00e9, du pourcentage de participation, du contr\u00f4le, des apports, des acquisitions et des cessions, et peut engendrer des probl\u00e9matiques annuelles li\u00e9es aux revenus, \u00e0 la base fiscale et au cr\u00e9dit d'imp\u00f4t \u00e9tranger.\r\n      <\/p>\r\n\r\n      <nav class=\"tgp8-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tgp8-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tgp8-jump-link\" href=\"#categories\">8865 Cat\u00e9gories<\/a>\r\n        <a class=\"tgp8-jump-link\" href=\"#tax\">Imp\u00f4t am\u00e9ricain<\/a>\r\n        <a class=\"tgp8-jump-link\" href=\"#records\">Enregistrements<\/a>\r\n        <a class=\"tgp8-jump-link\" href=\"#planning\">Liste de contr\u00f4le annuelle<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tgp8-section\">\r\n    <div class=\"tgp8-wrap\">\r\n      <div class=\"tgp8-two-col\">\r\n        <div class=\"tgp8-intro\">\r\n          <p class=\"tgp8-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>La forme juridique allemande ne d\u00e9termine pas \u00e0 elle seule la forme de d\u00e9claration am\u00e9ricaine<\/h2>\r\n\r\n          <p class=\"tgp8-lead\">\r\n            Une GbR, KG, OHG ou autre entit\u00e9 allemande doit d'abord \u00eatre class\u00e9e aux fins fiscales am\u00e9ricaines. Si elle est trait\u00e9e comme une soci\u00e9t\u00e9 de personnes \u00e9trang\u00e8re, le formulaire 8865 peut s'appliquer en fonction de la participation, du contr\u00f4le et des transactions de la personne am\u00e9ricaine.\r\n          <\/p>\r\n\r\n          <p>\r\n            Les d\u00e9clarations fiscales allemandes ne remplacent pas les d\u00e9clarations de soci\u00e9t\u00e9s de personnes aux \u00c9tats-Unis. La d\u00e9claration am\u00e9ricaine peut exiger des informations d\u00e9taill\u00e9es sur les associ\u00e9s, le capital, les revenus et les transactions, en plus de la part du contribuable dans les revenus de la soci\u00e9t\u00e9 de personnes.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgp8-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tgp8-side-list\">\r\n            <li>Comment l'entit\u00e9 allemande est-elle classifi\u00e9e pour les imp\u00f4ts am\u00e9ricains ?<\/li>\r\n            <li>Quel pourcentage est d\u00e9tenu directement ou indirectement ?<\/li>\r\n            <li>La personne am\u00e9ricaine contr\u00f4le-t-elle le partenariat ?<\/li>\r\n            <li>Quelle cat\u00e9gorie du formulaire 8865 s'applique ?<\/li>\r\n            <li>Des contributions ou des changements de propri\u00e9t\u00e9 ont-ils \u00e9t\u00e9 effectu\u00e9s ?<\/li>\r\n            <li>Comment la base et les distributions doivent-elles \u00eatre suivies ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgp8-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'homologue allemand TaxRep se concentre sur la fiscalit\u00e9 des soci\u00e9t\u00e9s de personnes allemandes, la r\u00e9partition des revenus des associ\u00e9s et l'interaction avec le reporting am\u00e9ricain.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tgp8-button tgp8-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/unternehmen-und-beteiligungen\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"categories\" class=\"tgp8-section tgp8-section-soft\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Cat\u00e9gories de d\u00e9p\u00f4t du formulaire 8865<\/p>\r\n      <h2>Le contr\u00f4le, les changements de propri\u00e9t\u00e9 et les apports peuvent d\u00e9clencher une obligation de d\u00e9claration<\/h2>\r\n\r\n      <div class=\"tgp8-situation-grid\">\r\n\r\n        <article class=\"tgp8-situation-card\">\r\n          <h3>Contr\u00f4le d'une soci\u00e9t\u00e9 de personnes \u00e9trang\u00e8re<\/h3>\r\n          <p>\r\n            Un citoyen ou r\u00e9sident am\u00e9ricain qui contr\u00f4le une soci\u00e9t\u00e9 de personnes \u00e9trang\u00e8re peut \u00eatre soumis \u00e0 des obligations de d\u00e9claration \u00e9tendues via le formulaire 8865, incluant des informations financi\u00e8res et sur les associ\u00e9s.\r\n          <\/p>\r\n          <div class=\"tgp8-tags\"><span class=\"tgp8-tag\">Contr\u00f4le<\/span><span class=\"tgp8-tag\">Cat\u00e9gorie 1<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgp8-situation-card\">\r\n          <h3>Changements de propri\u00e9taire<\/h3>\r\n          <p>\r\n            L'acquisition, la cession ou la modification d'une participation importante dans une soci\u00e9t\u00e9 de personnes peut entra\u00eener une obligation de d\u00e9claration ponctuelle via le formulaire 8865.\r\n          <\/p>\r\n          <div class=\"tgp8-tags\"><span class=\"tgp8-tag\">Acquisition<\/span><span class=\"tgp8-tag\">Disposition<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgp8-situation-card\">\r\n          <h3>Apports \u00e0 une soci\u00e9t\u00e9 de personnes \u00e9trang\u00e8re<\/h3>\r\n          <p>\r\n            Les contributions en esp\u00e8ces ou en biens peuvent d\u00e9clencher des d\u00e9clarations distinctes selon le montant, la propri\u00e9t\u00e9 et les faits environnants.\r\n          <\/p>\r\n          <div class=\"tgp8-tags\"><span class=\"tgp8-tag\">Contribution<\/span><span class=\"tgp8-tag\">Cat\u00e9gorie 3<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"tax\" class=\"tgp8-section\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Imposition des associ\u00e9s aux \u00c9tats-Unis<\/p>\r\n      <h2>Le revenu et les distributions des soci\u00e9t\u00e9s de personnes n\u00e9cessitent un suivi distinct aux \u00c9tats-Unis.<\/h2>\r\n\r\n      <div class=\"tgp8-question-grid\">\r\n\r\n        <div class=\"tgp8-question-card\">\r\n          <h3>R\u00e9partition des revenus<\/h3>\r\n          <p>\r\n            La part imposable du partenaire am\u00e9ricain devra peut-\u00eatre \u00eatre d\u00e9termin\u00e9e selon les r\u00e8gles am\u00e9ricaines plut\u00f4t que de simplement reprendre la r\u00e9partition de la soci\u00e9t\u00e9 de personnes allemande.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgp8-question-card\">\r\n          <h3>Base externe<\/h3>\r\n          <p>\r\n            La base externe am\u00e9ricaine doit \u00eatre suivie s\u00e9par\u00e9ment du compte de capital allemand, car les apports, les revenus, les pertes et les distributions peuvent l'affecter diff\u00e9remment.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgp8-question-card\">\r\n          <h3>Distributions<\/h3>\r\n          <p>\r\n            Les distributions de soci\u00e9t\u00e9s de personnes peuvent avoir diff\u00e9rentes cons\u00e9quences aux \u00c9tats-Unis selon la base, le bien distribu\u00e9 et les attributions de revenus ant\u00e9rieures.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgp8-question-card\">\r\n          <h3>Cr\u00e9dits d'imp\u00f4ts \u00e9trangers<\/h3>\r\n          <p>\r\n            L'imp\u00f4t allemand pay\u00e9 par ou attribu\u00e9 \u00e0 l'associ\u00e9 peut \u00eatre pertinent pour les cr\u00e9dits d'imp\u00f4t \u00e9tranger des \u00c9tats-Unis, sous r\u00e9serve des r\u00e8gles de source, de cat\u00e9gorie et de calendrier.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"records\" class=\"tgp8-section tgp8-section-soft\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Classification et dossiers<\/p>\r\n      <h2>La classification des entit\u00e9s pr\u00e9c\u00e8de le choix du formulaire de d\u00e9claration<\/h2>\r\n\r\n      <div class=\"tgp8-article-grid\">\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Classification<\/div>\r\n          <h3>Partenariat ou soci\u00e9t\u00e9 ?<\/h3>\r\n          <p>Une entit\u00e9 allemande peut n\u00e9cessiter le formulaire 8865, le formulaire 5471 ou un autre formulaire selon sa classification fiscale am\u00e9ricaine.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer la classification d'entit\u00e9s<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Formulaire 5471<\/div>\r\n          <h3>Rapportage de GmbH allemande<\/h3>\r\n          <p>Si l'entit\u00e9 est trait\u00e9e comme une soci\u00e9t\u00e9 \u00e9trang\u00e8re plut\u00f4t que comme une soci\u00e9t\u00e9 de personnes, le formulaire 5471 pourrait s'appliquer \u00e0 la place.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/fr\/etats-unis-allemagne\/formulaire-5471-de-la-sarl-allemande\/\">Consulter le guide du formulaire 5471<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Formulaire 8858<\/div>\r\n          <h3>D\u00e9claration d'entit\u00e9 \u00e9trang\u00e8re ignor\u00e9e fiscalement<\/h3>\r\n          <p>Si l'entit\u00e9 est ignor\u00e9e aux fins de l'imp\u00f4t am\u00e9ricain, le formulaire 8858 peut devenir pertinent au lieu du formulaire 8865.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">Explorer la d\u00e9claration des entit\u00e9s \u00e9trang\u00e8res<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Propri\u00e9t\u00e9<\/div>\r\n          <h3>Modifications de associ\u00e9s et de capital<\/h3>\r\n          <p>Les changements de propri\u00e9t\u00e9, les apports en capital et les distributions peuvent modifier la cat\u00e9gorie de d\u00e9claration et les annexes requises.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer les participations<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Cr\u00e9dits d'imp\u00f4t<\/div>\r\n          <h3>Imp\u00f4t allemand et formulaire 1116<\/h3>\r\n          <p>Les imp\u00f4ts allemands au niveau des associ\u00e9s peuvent \u00eatre pertinents pour les cr\u00e9dits d'imp\u00f4t \u00e9tranger am\u00e9ricains, mais la correspondance par cat\u00e9gorie et par ann\u00e9e est importante.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-1116-german-tax\/\">Consulter le guide du formulaire 1116<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Conformit\u00e9 annuelle<\/div>\r\n          <h3>Coordination du retour aux \u00c9tats-Unis<\/h3>\r\n          <p>Le formulaire 8865 doit \u00eatre coordonn\u00e9 avec le formulaire 1040 et toute d\u00e9claration relative aux actifs ou comptes \u00e9trangers.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus-de-citoyen-americain-vivant-en-allemagne\/\">Lire le guide du d\u00e9p\u00f4t annuel<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"planning\" class=\"tgp8-section\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Liste de contr\u00f4le annuelle du formulaire 8865<\/p>\r\n      <h2>Tenir \u00e0 jour les dossiers des partenaires et des partenariats tout au long de l'ann\u00e9e<\/h2>\r\n\r\n      <div class=\"tgp8-question-grid\">\r\n        <div class=\"tgp8-question-card\"><h3>Tableau de propri\u00e9t\u00e9<\/h3><p>Suivre la propri\u00e9t\u00e9 directe, indirecte et attribu\u00e9e aux moments pertinents de l'ann\u00e9e.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>Accord de partenariat<\/h3><p>Conservez l'accord et les avenants montrant les droits \u00e9conomiques, les droits de vote et les dispositions d'attribution.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>Apports en capital<\/h3><p>Documenter les contributions en esp\u00e8ces et en nature, y compris les dates et les valeurs.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>Finances allemandes<\/h3><p>Conserver les \u00e9tats financiers annuels, les r\u00e9partitions fiscales et les informations relatives aux comptes de capital des associ\u00e9s.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>Distributions et transferts<\/h3><p>Suivre les distributions, les changements de partenaires et toute vente ou transfert de l'int\u00e9r\u00eat de la soci\u00e9t\u00e9 de personnes.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>dossiers de travail sur la base fiscale am\u00e9ricaine<\/h3><p>Conservez les documents de travail relatifs \u00e0 la base externe et \u00e0 la r\u00e9partition des revenus s\u00e9par\u00e9ment du capital fiscal allemand.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgp8-section tgp8-section-soft\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Continuez avec les questions pertinentes li\u00e9es aux entit\u00e9s \u00e9trang\u00e8res<\/h2>\r\n\r\n      <div class=\"tgp8-topic-grid\">\r\n        <a class=\"tgp8-topic-card\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">\r\n          <div class=\"tgp8-topic-number\">08<\/div>\r\n          <h3>D\u00e9clarations fiscales et rapports<\/h3>\r\n          <p>Retourner au p\u00f4le complet des reportages \u00c9tats-Unis\u2013Allemagne.<\/p>\r\n          <span class=\"tgp8-card-link\">Explorer les rapports<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgp8-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tgp8-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>Classification des entit\u00e9s transfrontali\u00e8res et imposition de la propri\u00e9t\u00e9.<\/p>\r\n          <span class=\"tgp8-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgp8-topic-card\" href=\"\/fr\/etats-unis-allemagne\/formulaire-5471-de-la-sarl-allemande\/\">\r\n          <div class=\"tgp8-topic-number\">5471<\/div>\r\n          <h3>GmbH allemande \u2013 Formulaire 5471<\/h3>\r\n          <p>D\u00e9claration de soci\u00e9t\u00e9 \u00e9trang\u00e8re lorsque l'entit\u00e9 allemande est trait\u00e9e comme une soci\u00e9t\u00e9.<\/p>\r\n          <span class=\"tgp8-card-link\">Explorer le formulaire 5471<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgp8-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-1116-german-tax\/\">\r\n          <div class=\"tgp8-topic-number\">1116<\/div>\r\n          <h3>Formulaire 1116<\/h3>\r\n          <p>Cr\u00e9dits d'imp\u00f4t \u00e9tranger pour l'imp\u00f4t allemand.<\/p>\r\n          <span class=\"tgp8-card-link\">Explorer le formulaire 1116<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgp8-section\">\r\n    <div class=\"tgp8-wrap tgp8-contact\">\r\n      <p class=\"tgp8-eyebrow\">D\u00e9claration de partenariat \u00e9tranger entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Poss\u00e9dez-vous des parts dans une soci\u00e9t\u00e9 de personnes allemande ?<\/h2>\r\n      <p>\r\n        Nous pouvons examiner la classification des entit\u00e9s am\u00e9ricaines, les cat\u00e9gories de d\u00e9claration du formulaire 8865, la propri\u00e9t\u00e9 et le contr\u00f4le, les contributions, les distributions, la base et les d\u00e9clarations annuelles.\r\n      <\/p>\r\n      <a class=\"tgp8-button\" href=\"\/fr\/contact\/\">Discutez de votre rapport de partenariat<\/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 Tax Returns &amp; Reporting German Partnership \u2013 Form 8865 U.S.\u2013Germany Foreign Partnership Reporting German Partnership: Form 8865 Reporting for U.S. Taxpayers A U.S. person who owns an interest in a German partnership may have Form 8865 reporting. The analysis depends on the entity&#8217;s U.S. tax classification, ownership percentage, control, contributions, acquisitions and [&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-16046","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>German Partnership &amp; Form 8865 | U.S. Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on German partnerships for U.S. taxpayers, including Form 8865, ownership, control, contributions, basis and reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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