{"id":16049,"date":"2026-08-28T06:43:43","date_gmt":"2026-08-28T06:43:43","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16049"},"modified":"2026-08-28T06:45:16","modified_gmt":"2026-08-28T06:45:16","slug":"formulaire-5471-de-la-sarl-allemande","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/german-gmbh-form-5471\/","title":{"rendered":"soci\u00e9t\u00e9-allemande-formulaire-5471"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16049\" class=\"elementor elementor-16049\">\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-gmbh-form-5471,\r\n.taxrep-us-de-german-gmbh-form-5471 * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-form-5471 {\r\n  --tggf-navy: #0e2942;\r\n  --tggf-navy-light: #173c5d;\r\n  --tggf-blue: #2b6f97;\r\n  --tggf-blue-soft: #eaf3f8;\r\n  --tggf-red: #d94141;\r\n  --tggf-red-soft: #fbecec;\r\n  --tggf-text: #1c2b38;\r\n  --tggf-muted: #617181;\r\n  --tggf-line: #dbe3e8;\r\n  --tggf-soft: #f4f7f9;\r\n  --tggf-white: #ffffff;\r\n  --tggf-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tggf-width: 1180px;\r\n\r\n  color: var(--tggf-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-gmbh-form-5471 a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tggf-wrap {\r\n  width: min(calc(100% - 40px), var(--tggf-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tggf-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tggf-section-soft {\r\n  background: var(--tggf-soft);\r\n}\r\n\r\n.tggf-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(--tggf-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.tggf-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tggf-red);\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-form-5471 h1,\r\n.taxrep-us-de-german-gmbh-form-5471 h2,\r\n.taxrep-us-de-german-gmbh-form-5471 h3 {\r\n  margin-top: 0;\r\n  color: var(--tggf-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-form-5471 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-gmbh-form-5471 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-gmbh-form-5471 h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-form-5471 p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tggf-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.tggf-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.tggf-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.tggf-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tggf-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tggf-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tggf-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.tggf-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.tggf-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(--tggf-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.tggf-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tggf-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tggf-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tggf-intro strong {\r\n  color: var(--tggf-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tggf-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.tggf-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(--tggf-line);\r\n  border-radius: 20px;\r\n  background: var(--tggf-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.tggf-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(--tggf-blue);\r\n}\r\n\r\n.tggf-topic-card:nth-child(2n)::before {\r\n  background: var(--tggf-red);\r\n}\r\n\r\n.tggf-topic-card:nth-child(4n)::before {\r\n  background: var(--tggf-navy);\r\n}\r\n\r\n.tggf-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tggf-shadow);\r\n}\r\n\r\n.tggf-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tggf-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tggf-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n.tggf-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(--tggf-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tggf-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tggf-topic-card:hover .tggf-card-link::after,\r\n.tggf-situation-card:hover .tggf-card-link::after,\r\n.tggf-article-card:hover .tggf-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tggf-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(--tggf-line);\r\n  border-radius: 20px;\r\n  background: var(--tggf-white);\r\n}\r\n\r\n.tggf-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tggf-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.tggf-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n.tggf-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tggf-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tggf-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.tggf-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(--tggf-line);\r\n  border-radius: 18px;\r\n  background: var(--tggf-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.tggf-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tggf-shadow);\r\n}\r\n\r\n.tggf-situation-card p {\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n.tggf-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.tggf-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tggf-blue-soft);\r\n  color: var(--tggf-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tggf-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.tggf-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(--tggf-line);\r\n  border-radius: 18px;\r\n  background: var(--tggf-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tggf-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tggf-shadow);\r\n}\r\n\r\n.tggf-article-accent {\r\n  height: 6px;\r\n  background: var(--tggf-blue);\r\n}\r\n\r\n.tggf-article-card:nth-child(3n + 1) .tggf-article-accent {\r\n  background: var(--tggf-red);\r\n}\r\n\r\n.tggf-article-card:nth-child(3n + 3) .tggf-article-accent {\r\n  background: var(--tggf-navy);\r\n}\r\n\r\n.tggf-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.tggf-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tggf-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.tggf-article-body p {\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tggf-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(--tggf-line);\r\n  border-radius: 18px;\r\n  background: var(--tggf-blue-soft);\r\n}\r\n\r\n.tggf-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tggf-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(--tggf-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tggf-tool-box h2,\r\n.tggf-tool-box p {\r\n  color: var(--tggf-white);\r\n}\r\n\r\n.tggf-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tggf-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tggf-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(--tggf-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tggf-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tggf-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(--tggf-navy);\r\n  color: var(--tggf-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.tggf-button-alt {\r\n  background: var(--tggf-blue);\r\n}\r\n\r\n.tggf-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tggf-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tggf-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tggf-situation-grid,\r\n  .tggf-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  .tggf-system-box,\r\n  .tggf-tool-box,\r\n  .tggf-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tggf-wrap {\r\n    width: min(calc(100% - 28px), var(--tggf-width));\r\n  }\r\n\r\n  .tggf-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tggf-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tggf-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tggf-topic-grid,\r\n  .tggf-situation-grid,\r\n  .tggf-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tggf-system-box,\r\n  .tggf-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tggf-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-gmbh-form-5471 .tggf-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tggf-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(--tggf-blue-soft);\r\n  color: var(--tggf-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tggf-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.tggf-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tggf-line);\r\n  border-radius: 18px;\r\n  background: var(--tggf-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tggf-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tggf-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.tggf-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n.tggf-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tggf-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tggf-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.tggf-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tggf-line);\r\n  border-radius: 18px;\r\n  background: var(--tggf-white);\r\n}\r\n\r\n.tggf-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tggf-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tggf-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n.tggf-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.tggf-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tggf-line);\r\n  border-radius: 16px;\r\n  background: var(--tggf-white);\r\n}\r\n\r\n.tggf-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tggf-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n.tggf-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tggf-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tggf-blue-soft);\r\n}\r\n\r\n.tggf-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tggf-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(--tggf-line);\r\n  border-radius: 18px;\r\n  background: var(--tggf-white);\r\n}\r\n\r\n.tggf-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tggf-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tggf-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  .tggf-two-col,\r\n  .tggf-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tggf-step-grid,\r\n  .tggf-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<div class=\"taxrep-us-de-german-gmbh-form-5471\">\r\n\r\n  <section class=\"tggf-hero\">\r\n    <div class=\"tggf-wrap tggf-hero-content\">\r\n      <div class=\"tggf-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>GmbH allemande \u2013 Formulaire 5471<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tggf-eyebrow\">D\u00e9claration des soci\u00e9t\u00e9s \u00e9trang\u00e8res \u00c9tats-Unis\u2013Allemagne<\/p>\r\n      <h1>GmbH allemande : D\u00e9claration du formulaire 5471 pour les contribuables am\u00e9ricains<\/h1>\r\n\r\n      <p class=\"tggf-lead\">\r\n        Un ressortissant am\u00e9ricain qui d\u00e9tient des parts dans une GmbH allemande peut \u00eatre soumis \u00e0 l'obligation de d\u00e9claration du formulaire 5471, m\u00eame si la soci\u00e9t\u00e9 elle-m\u00eame paie tous les imp\u00f4ts sur les soci\u00e9t\u00e9s allemands. La d\u00e9claration aux \u00c9tats-Unis d\u00e9pend de la participation, du contr\u00f4le, de l'attribution et des \u00e9v\u00e9nements d'acquisition, et peut \u00e9galement soulever des questions relatives aux CFC, au Subpart F, au GILTI, aux dividendes et \u00e0 la base fiscale.\r\n      <\/p>\r\n\r\n      <nav class=\"tggf-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tggf-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tggf-jump-link\" href=\"#categories\">5471 Cat\u00e9gories<\/a>\r\n        <a class=\"tggf-jump-link\" href=\"#cfc\">CFC et revenu<\/a>\r\n        <a class=\"tggf-jump-link\" href=\"#records\">Enregistrements<\/a>\r\n        <a class=\"tggf-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=\"tggf-section\">\r\n    <div class=\"tggf-wrap\">\r\n      <div class=\"tggf-two-col\">\r\n        <div class=\"tggf-intro\">\r\n          <p class=\"tggf-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>La conformit\u00e9 des entreprises allemandes ne remplace pas les d\u00e9clarations des actionnaires am\u00e9ricains.<\/h2>\r\n\r\n          <p class=\"tggf-lead\">\r\n            Une GmbH est g\u00e9n\u00e9ralement consid\u00e9r\u00e9e comme une soci\u00e9t\u00e9 \u00e9trang\u00e8re aux fins fiscales am\u00e9ricaines, mais les cons\u00e9quences exactes en mati\u00e8re de d\u00e9claration aux \u00c9tats-Unis d\u00e9pendent du pourcentage de participation de l'actionnaire, de ses droits de vote, de l'attribution des parts et du calendrier des changements de propri\u00e9t\u00e9.\r\n          <\/p>\r\n\r\n          <p>\r\n            Le formulaire 5471 est une d\u00e9claration d'information jointe \u00e0 la d\u00e9claration de revenus am\u00e9ricaine. Il peut exiger des informations d\u00e9taill\u00e9es sur le bilan, le compte de r\u00e9sultat et les actionnaires en plus de la d\u00e9claration de propri\u00e9t\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tggf-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tggf-side-list\">\r\n            <li>Quel pourcentage de la GmbH est d\u00e9tenu directement ou indirectement ?<\/li>\r\n            <li>Est-ce que les r\u00e8gles d'attribution modifient le r\u00e9sultat de la propri\u00e9t\u00e9 ?<\/li>\r\n            <li>Quelle cat\u00e9gorie de d\u00e9claration du formulaire 5471 s'applique ?<\/li>\r\n            <li>La GmbH est-elle une SLC ?<\/li>\r\n            <li>Les probl\u00e8mes li\u00e9s \u00e0 la sous-partie F ou au r\u00e9gime GILTI sont-ils pertinents ?<\/li>\r\n            <li>Comment les dividendes et le prix de base doivent-ils \u00eatre suivis ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tggf-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 fiscalit\u00e9 des soci\u00e9t\u00e9s allemandes, la fiscalit\u00e9 des actionnaires et l'interaction avec les obligations de d\u00e9claration am\u00e9ricaines.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tggf-button tggf-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=\"tggf-section tggf-section-soft\">\r\n    <div class=\"tggf-wrap\">\r\n      <p class=\"tggf-eyebrow\">Cat\u00e9gories de d\u00e9claration du formulaire 5471<\/p>\r\n      <h2>Les \u00e9v\u00e9nements de propri\u00e9t\u00e9 et d'acquisition d\u00e9terminent le profil de d\u00e9p\u00f4t<\/h2>\r\n\r\n      <div class=\"tggf-situation-grid\">\r\n\r\n        <article class=\"tggf-situation-card\">\r\n          <h3>Seuils de participation<\/h3>\r\n          <p>\r\n            Le d\u00e9p\u00f4t peut \u00eatre d\u00e9clench\u00e9 lorsqu'une personne am\u00e9ricaine acquiert, d\u00e9tient ou se dessaisit d'une participation importante dans une soci\u00e9t\u00e9 \u00e9trang\u00e8re, selon la cat\u00e9gorie.\r\n          <\/p>\r\n          <div class=\"tggf-tags\"><span class=\"tggf-tag\">Propri\u00e9t\u00e9<\/span><span class=\"tggf-tag\">Acquisition<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tggf-situation-card\">\r\n          <h3>Contr\u00f4le<\/h3>\r\n          <p>\r\n            Le contr\u00f4le d'une soci\u00e9t\u00e9 \u00e9trang\u00e8re peut cr\u00e9er une obligation de d\u00e9claration plus \u00e9tendue sur le formulaire 5471 et un reporting financier plus large.\r\n          <\/p>\r\n          <div class=\"tggf-tags\"><span class=\"tggf-tag\">Contr\u00f4le<\/span><span class=\"tggf-tag\">Cat\u00e9gorie 4<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tggf-situation-card\">\r\n          <h3>Propri\u00e9t\u00e9 de CFC<\/h3>\r\n          <p>\r\n            Les actionnaires am\u00e9ricains d'une soci\u00e9t\u00e9 \u00e9trang\u00e8re contr\u00f4l\u00e9e peuvent \u00eatre soumis \u00e0 des r\u00e8gles de d\u00e9claration annuelle et d'inclusion de revenus, m\u00eame en l'absence de distributions en esp\u00e8ces.\r\n          <\/p>\r\n          <div class=\"tggf-tags\"><span class=\"tggf-tag\">CFC<\/span><span class=\"tggf-tag\">Cat\u00e9gorie 5<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"cfc\" class=\"tggf-section\">\r\n    <div class=\"tggf-wrap\">\r\n      <p class=\"tggf-eyebrow\">Imposition des soci\u00e9t\u00e9s \u00e9trang\u00e8res contr\u00f4l\u00e9es (SEC) et des actionnaires<\/p>\r\n      <h2>Le formulaire 5471 ne peut \u00eatre que le d\u00e9but de l'analyse fiscale am\u00e9ricaine<\/h2>\r\n\r\n      <div class=\"tggf-question-grid\">\r\n\r\n        <div class=\"tggf-question-card\">\r\n          <h3>Soci\u00e9t\u00e9 \u00e9trang\u00e8re contr\u00f4l\u00e9e<\/h3>\r\n          <p>\r\n            Si la GmbH est une soci\u00e9t\u00e9 \u00e9trang\u00e8re contr\u00f4l\u00e9e (CFC), les actionnaires am\u00e9ricains peuvent \u00eatre confront\u00e9s \u00e0 des probl\u00e8mes d'inclusion de revenus annuels, m\u00eame lorsque la soci\u00e9t\u00e9 conserve ses b\u00e9n\u00e9fices.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggf-question-card\">\r\n          <h3>Sous-partie F<\/h3>\r\n          <p>\r\n            Certaines cat\u00e9gories de revenus passifs ou de soci\u00e9t\u00e9s li\u00e9es peuvent d\u00e9clencher des inclusions au titre de la sous-partie F en fonction des activit\u00e9s et de la composition des revenus de la GmbH.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggf-question-card\">\r\n          <h3>GILTI<\/h3>\r\n          <p>\r\n            Le r\u00e9gime GILTI peut devenir pertinent pour les actionnaires am\u00e9ricains d'une CFC et doit \u00eatre mod\u00e9lis\u00e9 s\u00e9par\u00e9ment du r\u00e9sultat de l'imp\u00f4t sur les soci\u00e9t\u00e9s allemand.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggf-question-card\">\r\n          <h3>Dividendes et PTPN<\/h3>\r\n          <p>\r\n            Les distributions ult\u00e9rieures doivent \u00eatre suivies par rapport aux inclusions am\u00e9ricaines ant\u00e9rieures, aux b\u00e9n\u00e9fices et aux b\u00e9n\u00e9fices non r\u00e9partis, ainsi qu'aux b\u00e9n\u00e9fices non r\u00e9partis d\u00e9j\u00e0 impos\u00e9s, le cas \u00e9ch\u00e9ant.\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=\"tggf-section tggf-section-soft\">\r\n    <div class=\"tggf-wrap\">\r\n      <p class=\"tggf-eyebrow\">Rapports et archives<\/p>\r\n      <h2>Les \u00e9tats financiers allemands n\u00e9cessitent une couche de papier de travail pour le reporting aux \u00c9tats-Unis.<\/h2>\r\n\r\n      <div class=\"tggf-article-grid\">\r\n\r\n        <article class=\"tggf-article-card\"><div class=\"tggf-article-accent\"><\/div><div class=\"tggf-article-body\">\r\n          <div class=\"tggf-article-meta\">\u00c9tats financiers<\/div>\r\n          <h3>Compte de r\u00e9sultat et bilan<\/h3>\r\n          <p>Le formulaire 5471 peut exiger des informations financi\u00e8res d\u00e9taill\u00e9es traduites dans le format et la devise de reporting des \u00c9tats-Unis.<\/p>\r\n          <a class=\"tggf-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer la cr\u00e9ation d'entreprise<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggf-article-card\"><div class=\"tggf-article-accent\"><\/div><div class=\"tggf-article-body\">\r\n          <div class=\"tggf-article-meta\">Propri\u00e9t\u00e9<\/div>\r\n          <h3>Modifications de l'actionnariat<\/h3>\r\n          <p>Les augmentations de capital, les cessions, les donations et les successions peuvent modifier la cat\u00e9gorie de d\u00e9claration de l'actionnaire.<\/p>\r\n          <a class=\"tggf-card-link\" href=\"\/fr\/etats-unis-allemagne\/donation-de-parts-sociales-de-gmbh-allemande-a-une-personne-americaine\/\">Parts sociales de GmbH par succession ou donation<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggf-article-card\"><div class=\"tggf-article-accent\"><\/div><div class=\"tggf-article-body\">\r\n          <div class=\"tggf-article-meta\">Base<\/div>\r\n          <h3>Suivi du prix de revient des actions<\/h3>\r\n          <p>La base fiscale am\u00e9ricaine doit \u00eatre suivie ind\u00e9pendamment des capitaux propres comptables allemands et du capital-actions nominal.<\/p>\r\n          <a class=\"tggf-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Lire le guide du propri\u00e9taire<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggf-article-card\"><div class=\"tggf-article-accent\"><\/div><div class=\"tggf-article-body\">\r\n          <div class=\"tggf-article-meta\">Cr\u00e9dits pour imp\u00f4t \u00e9tranger<\/div>\r\n          <h3>Imp\u00f4ts sur les soci\u00e9t\u00e9s et sur le revenu des actionnaires en Allemagne<\/h3>\r\n          <p>Les imp\u00f4ts allemands peuvent interagir diff\u00e9remment avec les inclusions et l'imposition des dividendes aux \u00c9tats-Unis selon la structure et le contribuable.<\/p>\r\n          <a class=\"tggf-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=\"tggf-article-card\"><div class=\"tggf-article-accent\"><\/div><div class=\"tggf-article-body\">\r\n          <div class=\"tggf-article-meta\">Autres entit\u00e9s<\/div>\r\n          <h3>Formulaire 8865 ou formulaire 8858 \u00e0 la place ?<\/h3>\r\n          <p>Si l'entit\u00e9 allemande n'est pas trait\u00e9e comme une soci\u00e9t\u00e9 de capitaux aux fins de l'imp\u00f4t am\u00e9ricain, une autre forme d'entit\u00e9 \u00e9trang\u00e8re pourrait s'appliquer.<\/p>\r\n          <a class=\"tggf-card-link\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">Explorer le reporting d'entit\u00e9s<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggf-article-card\"><div class=\"tggf-article-accent\"><\/div><div class=\"tggf-article-body\">\r\n          <div class=\"tggf-article-meta\">Conformit\u00e9 annuelle<\/div>\r\n          <h3>Coordination du retour aux \u00c9tats-Unis<\/h3>\r\n          <p>Le formulaire 5471 doit \u00eatre coordonn\u00e9 avec le formulaire 1040, les cr\u00e9dits d'imp\u00f4t \u00e9trangers et toute d\u00e9claration d'actifs \u00e9trangers associ\u00e9e.<\/p>\r\n          <a class=\"tggf-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=\"tggf-section\">\r\n    <div class=\"tggf-wrap\">\r\n      <p class=\"tggf-eyebrow\">Liste de contr\u00f4le annuelle du formulaire 5471<\/p>\r\n      <h2>Tenir les registres des actionnaires et de l'entreprise tout au long de l'ann\u00e9e<\/h2>\r\n\r\n      <div class=\"tggf-question-grid\">\r\n        <div class=\"tggf-question-card\"><h3>Tableau de propri\u00e9t\u00e9<\/h3><p>Suivre la propri\u00e9t\u00e9 directe, indirecte et attribu\u00e9e au d\u00e9but et \u00e0 la fin de l'ann\u00e9e.<\/p><\/div>\r\n        <div class=\"tggf-question-card\"><h3>Modifications du capital<\/h3><p>Documenter les transferts d'actions, les augmentations de capital, les rachats et les modifications des droits de vote.<\/p><\/div>\r\n        <div class=\"tggf-question-card\"><h3>Finances allemandes<\/h3><p>Conserver les \u00e9tats financiers annuels, les balances de v\u00e9rification et les d\u00e9clarations fiscales pour les dossiers de travail relatifs aux rapports am\u00e9ricains.<\/p><\/div>\r\n        <div class=\"tggf-question-card\"><h3>Transactions intersoci\u00e9t\u00e9s<\/h3><p>Identifier les pr\u00eats, paiements, services et transferts entre apparent\u00e9s susceptibles d'affecter les calendriers de reporting.<\/p><\/div>\r\n        <div class=\"tggf-question-card\"><h3>B\u00e9n\u00e9fices et distributions<\/h3><p>Suivre les dividendes, les b\u00e9n\u00e9fices non r\u00e9partis et les inclusions am\u00e9ricaines ant\u00e9rieures aux fins de la base et du PTEP.<\/p><\/div>\r\n        <div class=\"tggf-question-card\"><h3>Taux de change<\/h3><p>Utilisez un support de conversion de devises coh\u00e9rent pour les revenus, les postes du bilan et les distributions.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tggf-section tggf-section-soft\">\r\n    <div class=\"tggf-wrap\">\r\n      <p class=\"tggf-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Continuer avec les questions pertinentes concernant les soci\u00e9t\u00e9s \u00e9trang\u00e8res<\/h2>\r\n\r\n      <div class=\"tggf-topic-grid\">\r\n        <a class=\"tggf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">\r\n          <div class=\"tggf-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=\"tggf-card-link\">Explorer les rapports<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tggf-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>Propri\u00e9t\u00e9 d'entreprise transfrontali\u00e8re et imposition des actionnaires.<\/p>\r\n          <span class=\"tggf-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/donation-de-parts-sociales-de-gmbh-allemande-a-une-personne-americaine\/\">\r\n          <div class=\"tggf-topic-number\">GmbH<\/div>\r\n          <h3>Parts sociales de GmbH par donation ou succession<\/h3>\r\n          <p>Cons\u00e9quences en mati\u00e8re de droits de mutation et de d\u00e9claration aux \u00c9tats-Unis de la r\u00e9ception de parts de GmbH.<\/p>\r\n          <span class=\"tggf-card-link\">Explorer les actions transf\u00e9r\u00e9es<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-1116-german-tax\/\">\r\n          <div class=\"tggf-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=\"tggf-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=\"tggf-section\">\r\n    <div class=\"tggf-wrap tggf-contact\">\r\n      <p class=\"tggf-eyebrow\">D\u00e9claration des soci\u00e9t\u00e9s \u00e9trang\u00e8res \u00c9tats-Unis\u2013Allemagne<\/p>\r\n      <h2>D\u00e9tenir des parts dans une GmbH allemande ?<\/h2>\r\n      <p>\r\n        Nous pouvons examiner les cat\u00e9gories de d\u00e9claration du formulaire 5471, l'attribution de propri\u00e9t\u00e9, le statut de CFC, le sous-partie F, le GILTI, la base, les dividendes et les documents de travail pour la d\u00e9claration annuelle.\r\n      <\/p>\r\n      <a class=\"tggf-button\" href=\"\/fr\/contact\/\">Discutez de votre reporting de GmbH<\/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 GmbH \u2013 Form 5471 U.S.\u2013Germany Foreign Corporation Reporting German GmbH: Form 5471 Reporting for U.S. Taxpayers A U.S. person who owns shares in a German GmbH may have Form 5471 reporting even when the company itself pays all German corporate taxes. U.S. filing depends on ownership, control, [&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-16049","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 GmbH &amp; Form 5471 | U.S. Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on German GmbHs for U.S. taxpayers, including Form 5471, CFC rules, Subpart F, GILTI, ownership and reporting.\" \/>\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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