{"id":16071,"date":"2026-08-28T06:57:14","date_gmt":"2026-08-28T06:57:14","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16071"},"modified":"2026-08-28T06:58:32","modified_gmt":"2026-08-28T06:58:32","slug":"activites-commerciales-americaines-en-allemagne","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/us-business-activities-germany\/","title":{"rendered":"activit\u00e9s-entreprises-us-allemagne"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16071\" class=\"elementor elementor-16071\">\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-us-business-activities-germany,\r\n.taxrep-us-de-us-business-activities-germany * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-us-business-activities-germany {\r\n  --tubag-navy: #0e2942;\r\n  --tubag-navy-light: #173c5d;\r\n  --tubag-blue: #2b6f97;\r\n  --tubag-blue-soft: #eaf3f8;\r\n  --tubag-red: #d94141;\r\n  --tubag-red-soft: #fbecec;\r\n  --tubag-text: #1c2b38;\r\n  --tubag-muted: #617181;\r\n  --tubag-line: #dbe3e8;\r\n  --tubag-soft: #f4f7f9;\r\n  --tubag-white: #ffffff;\r\n  --tubag-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tubag-width: 1180px;\r\n\r\n  color: var(--tubag-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-us-business-activities-germany a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tubag-wrap {\r\n  width: min(calc(100% - 40px), var(--tubag-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tubag-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tubag-section-soft {\r\n  background: var(--tubag-soft);\r\n}\r\n\r\n.tubag-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(--tubag-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.tubag-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tubag-red);\r\n}\r\n\r\n.taxrep-us-de-us-business-activities-germany h1,\r\n.taxrep-us-de-us-business-activities-germany h2,\r\n.taxrep-us-de-us-business-activities-germany h3 {\r\n  margin-top: 0;\r\n  color: var(--tubag-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-us-business-activities-germany 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-us-business-activities-germany h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-us-business-activities-germany h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-us-business-activities-germany p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tubag-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.tubag-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.tubag-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.tubag-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tubag-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tubag-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tubag-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.tubag-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.tubag-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(--tubag-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.tubag-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tubag-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tubag-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tubag-intro strong {\r\n  color: var(--tubag-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tubag-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.tubag-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(--tubag-line);\r\n  border-radius: 20px;\r\n  background: var(--tubag-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.tubag-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(--tubag-blue);\r\n}\r\n\r\n.tubag-topic-card:nth-child(2n)::before {\r\n  background: var(--tubag-red);\r\n}\r\n\r\n.tubag-topic-card:nth-child(4n)::before {\r\n  background: var(--tubag-navy);\r\n}\r\n\r\n.tubag-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tubag-shadow);\r\n}\r\n\r\n.tubag-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tubag-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tubag-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n.tubag-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(--tubag-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tubag-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tubag-topic-card:hover .tubag-card-link::after,\r\n.tubag-situation-card:hover .tubag-card-link::after,\r\n.tubag-article-card:hover .tubag-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tubag-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(--tubag-line);\r\n  border-radius: 20px;\r\n  background: var(--tubag-white);\r\n}\r\n\r\n.tubag-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tubag-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.tubag-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n.tubag-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tubag-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tubag-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.tubag-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(--tubag-line);\r\n  border-radius: 18px;\r\n  background: var(--tubag-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.tubag-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tubag-shadow);\r\n}\r\n\r\n.tubag-situation-card p {\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n.tubag-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.tubag-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tubag-blue-soft);\r\n  color: var(--tubag-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tubag-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.tubag-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(--tubag-line);\r\n  border-radius: 18px;\r\n  background: var(--tubag-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tubag-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tubag-shadow);\r\n}\r\n\r\n.tubag-article-accent {\r\n  height: 6px;\r\n  background: var(--tubag-blue);\r\n}\r\n\r\n.tubag-article-card:nth-child(3n + 1) .tubag-article-accent {\r\n  background: var(--tubag-red);\r\n}\r\n\r\n.tubag-article-card:nth-child(3n + 3) .tubag-article-accent {\r\n  background: var(--tubag-navy);\r\n}\r\n\r\n.tubag-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.tubag-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tubag-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.tubag-article-body p {\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tubag-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(--tubag-line);\r\n  border-radius: 18px;\r\n  background: var(--tubag-blue-soft);\r\n}\r\n\r\n.tubag-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tubag-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(--tubag-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tubag-tool-box h2,\r\n.tubag-tool-box p {\r\n  color: var(--tubag-white);\r\n}\r\n\r\n.tubag-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tubag-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tubag-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(--tubag-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tubag-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tubag-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(--tubag-navy);\r\n  color: var(--tubag-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.tubag-button-alt {\r\n  background: var(--tubag-blue);\r\n}\r\n\r\n.tubag-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tubag-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tubag-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tubag-situation-grid,\r\n  .tubag-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  .tubag-system-box,\r\n  .tubag-tool-box,\r\n  .tubag-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tubag-wrap {\r\n    width: min(calc(100% - 28px), var(--tubag-width));\r\n  }\r\n\r\n  .tubag-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tubag-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tubag-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tubag-topic-grid,\r\n  .tubag-situation-grid,\r\n  .tubag-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tubag-system-box,\r\n  .tubag-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tubag-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-us-business-activities-germany .tubag-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tubag-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(--tubag-blue-soft);\r\n  color: var(--tubag-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tubag-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.tubag-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tubag-line);\r\n  border-radius: 18px;\r\n  background: var(--tubag-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tubag-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tubag-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.tubag-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n.tubag-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tubag-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tubag-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.tubag-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tubag-line);\r\n  border-radius: 18px;\r\n  background: var(--tubag-white);\r\n}\r\n\r\n.tubag-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tubag-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tubag-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n.tubag-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.tubag-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tubag-line);\r\n  border-radius: 16px;\r\n  background: var(--tubag-white);\r\n}\r\n\r\n.tubag-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tubag-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n.tubag-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tubag-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tubag-blue-soft);\r\n}\r\n\r\n.tubag-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tubag-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(--tubag-line);\r\n  border-radius: 18px;\r\n  background: var(--tubag-white);\r\n}\r\n\r\n.tubag-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tubag-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tubag-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  .tubag-two-col,\r\n  .tubag-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tubag-step-grid,\r\n  .tubag-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\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-us-business-activities-germany\">\r\n\r\n  <section class=\"tubag-hero\">\r\n    <div class=\"tubag-wrap tubag-hero-content\">\r\n      <div class=\"tubag-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\/parts-sociales-dentreprises\/\">Entreprises et participations<\/a><\/span>\r\n        <span>Activit\u00e9s des entreprises am\u00e9ricaines en Allemagne<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tubag-eyebrow\">Sc\u00e9nario d'activit\u00e9 commerciale entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Activit\u00e9s des entreprises am\u00e9ricaines en Allemagne<\/h1>\r\n\r\n      <p class=\"tubag-lead\">\r\n        Une entreprise am\u00e9ricaine n'a pas besoin de cr\u00e9er une filiale allemande pour que des questions fiscales ou d'enregistrement en Allemagne se posent. Des employ\u00e9s, la gestion, des activit\u00e9s de vente, des services, des stocks, un lieu d'affaires fixe ou des projets r\u00e9currents en Allemagne peuvent engendrer des obligations en mati\u00e8re d'imp\u00f4t sur les soci\u00e9t\u00e9s, d'\u00e9tablissement stable, de paie, de TVA et de d\u00e9claration.\r\n      <\/p>\r\n\r\n      <nav class=\"tubag-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tubag-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tubag-jump-link\" href=\"#pe\">\u00c9tablissement stable<\/a>\r\n        <a class=\"tubag-jump-link\" href=\"#taxes\">Imp\u00f4ts allemands<\/a>\r\n        <a class=\"tubag-jump-link\" href=\"#people\">Personnes et paie<\/a>\r\n        <a class=\"tubag-jump-link\" href=\"#planning\">Planification<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tubag-section\">\r\n    <div class=\"tubag-wrap\">\r\n      <div class=\"tubag-two-col\">\r\n        <div class=\"tubag-intro\">\r\n          <p class=\"tubag-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Une exposition fiscale allemande peut na\u00eetre avant qu'une entit\u00e9 juridique allemande n'existe<\/h2>\r\n\r\n          <p class=\"tubag-lead\">\r\n            Les questions cl\u00e9s sont de savoir ce que l'entreprise am\u00e9ricaine fait r\u00e9ellement en Allemagne, o\u00f9 travaillent ses employ\u00e9s, si elle dispose d'une pr\u00e9sence commerciale fixe ou r\u00e9currente, et si les activit\u00e9s sont exerc\u00e9es par l'interm\u00e9diaire d'employ\u00e9s, d'agents ou d'installations locales.\r\n          <\/p>\r\n\r\n          <p>\r\n            La convention fiscale entre les \u00c9tats-Unis et l'Allemagne peut limiter certains droits d'imposition allemands, mais elle n'\u00e9limine pas les questions de paie, de TVA, d'enregistrement ou de conformit\u00e9 en Allemagne qui pourraient survenir de mani\u00e8re ind\u00e9pendante.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tubag-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tubag-side-list\">\r\n            <li>Est-ce que les employ\u00e9s ou les managers travaillent en Allemagne ?<\/li>\r\n            <li>Y a-t-il un bureau, un bureau \u00e0 domicile ou un autre lieu fixe ?<\/li>\r\n            <li>Les contrats sont-ils n\u00e9goci\u00e9s ou conclus en Allemagne ?<\/li>\r\n            <li>Les prestations de services sont-elles ex\u00e9cut\u00e9es de mani\u00e8re r\u00e9p\u00e9t\u00e9e en Allemagne ?<\/li>\r\n            <li>Des stocks ou des \u00e9quipements se trouvent-ils en Allemagne ?<\/li>\r\n            <li>Des obligations en mati\u00e8re de paie, de TVA ou d'immatriculation naissent-elles ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tubag-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'homologue allemand de TaxRep se concentre sur les \u00e9tablissements stables allemands, l'imposition des soci\u00e9t\u00e9s, la paie, la TVA et les immatriculations pour les entreprises am\u00e9ricaines op\u00e9rant en Allemagne.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tubag-button tubag-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=\"pe\" class=\"tubag-section tubag-section-soft\">\r\n    <div class=\"tubag-wrap\">\r\n      <p class=\"tubag-eyebrow\">\u00c9tablissement stable<\/p>\r\n      <h2>Une pr\u00e9sence physique ou fonctionnelle peut cr\u00e9er une exposition \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s en Allemagne.<\/h2>\r\n\r\n      <div class=\"tubag-situation-grid\">\r\n\r\n        <article class=\"tubag-situation-card\">\r\n          <h3>Bureau ou emplacement fixe<\/h3>\r\n          <p>\r\n            Un bureau, un espace de travail ou un autre lieu fixe r\u00e9guli\u00e8rement disponible en Allemagne peut d\u00e9clencher une analyse d'\u00e9tablissement stable.\r\n          <\/p>\r\n          <div class=\"tubag-tags\"><span class=\"tubag-tag\">Lieu fixe<\/span><span class=\"tubag-tag\">PE<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tubag-situation-card\">\r\n          <h3>Salari\u00e9s et agents d\u00e9pendants<\/h3>\r\n          <p>\r\n            Les employ\u00e9s ou autres personnes agissant pour l'entreprise en Allemagne peuvent cr\u00e9er un risque d'\u00e9tablissement stable en fonction de leurs pouvoirs et de leurs activit\u00e9s.\r\n          <\/p>\r\n          <div class=\"tubag-tags\"><span class=\"tubag-tag\">Salari\u00e9s<\/span><span class=\"tubag-tag\">Agence<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tubag-situation-card\">\r\n          <h3>Projets et services r\u00e9currents<\/h3>\r\n          <p>\r\n            La construction, l'installation, le conseil ou toute autre activit\u00e9 r\u00e9currente en Allemagne doit \u00eatre examin\u00e9e du point de vue des cons\u00e9quences des conventions fiscales et du droit interne en mati\u00e8re d'\u00e9tablissement stable.\r\n          <\/p>\r\n          <div class=\"tubag-tags\"><span class=\"tubag-tag\">Projets<\/span><span class=\"tubag-tag\">Services<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"taxes\" class=\"tubag-section\">\r\n    <div class=\"tubag-wrap\">\r\n      <p class=\"tubag-eyebrow\">Imp\u00f4t et enregistrement allemands<\/p>\r\n      <h2>L'imp\u00f4t sur les soci\u00e9t\u00e9s n'est qu'un \u00e9l\u00e9ment du paysage de la conformit\u00e9 en Allemagne<\/h2>\r\n\r\n      <div class=\"tubag-question-grid\">\r\n\r\n        <div class=\"tubag-question-card\">\r\n          <h3>Imp\u00f4t sur le revenu des soci\u00e9t\u00e9s<\/h3>\r\n          <p>\r\n            Si l'Allemagne dispose d'un droit d'imposition sur les b\u00e9n\u00e9fices attribuables \u00e0 un \u00e9tablissement stable allemand ou \u00e0 une autre pr\u00e9sence imposable, l'imp\u00f4t sur les soci\u00e9t\u00e9s allemand peut s'appliquer.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tubag-question-card\">\r\n          <h3>Taxe professionnelle<\/h3>\r\n          <p>\r\n            L'imp\u00f4t professionnel allemand peut \u00e9galement devenir pertinent lorsqu'une entreprise am\u00e9ricaine exerce une activit\u00e9 commerciale en Allemagne par l'interm\u00e9diaire d'une pr\u00e9sence imposable.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tubag-question-card\">\r\n          <h3>TVA<\/h3>\r\n          <p>\r\n            Des obligations d'immatriculation \u00e0 la TVA et de facturation en Allemagne peuvent survenir m\u00eame en l'absence d'\u00e9tablissement stable aux fins de l'imp\u00f4t sur le revenu.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tubag-question-card\">\r\n          <h3>Inscriptions et d\u00e9p\u00f4ts<\/h3>\r\n          <p>\r\n            Selon l'activit\u00e9, l'entreprise peut avoir besoin d'immatriculations fiscales en Allemagne, de d\u00e9clarations de charges sociales, de d\u00e9clarations de TVA ou d'autres mises en conformit\u00e9 locales.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"people\" class=\"tubag-section tubag-section-soft\">\r\n    <div class=\"tubag-wrap\">\r\n      <p class=\"tubag-eyebrow\">Employ\u00e9s, direction et paie<\/p>\r\n      <h2>Les personnes sur place cr\u00e9ent souvent les premi\u00e8res obligations fiscales allemandes.<\/h2>\r\n\r\n      <div class=\"tubag-article-grid\">\r\n\r\n        <article class=\"tubag-article-card\"><div class=\"tubag-article-accent\"><\/div><div class=\"tubag-article-body\">\r\n          <div class=\"tubag-article-meta\">Salari\u00e9s<\/div>\r\n          <h3>Employeur am\u00e9ricain avec un employ\u00e9 en Allemagne<\/h3>\r\n          <p>Des obligations relatives \u00e0 l'imp\u00f4t sur les salaires, \u00e0 la paie et \u00e0 la s\u00e9curit\u00e9 sociale en Allemagne peuvent s'appliquer aux employ\u00e9s travaillant en Allemagne.<\/p>\r\n          <a class=\"tubag-card-link\" href=\"\/fr\/etats-unis-allemagne\/employeur-americain-salarie-allemagne\/\">Lire le guide de l'employ\u00e9<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tubag-article-card\"><div class=\"tubag-article-accent\"><\/div><div class=\"tubag-article-body\">\r\n          <div class=\"tubag-article-meta\">T\u00e9l\u00e9travail<\/div>\r\n          <h3>T\u00e9l\u00e9travail \u00e0 l'allemande<\/h3>\r\n          <p>Le bureau \u00e0 domicile d'un employ\u00e9 distant peut engendrer des probl\u00e9matiques de paie et, selon les circonstances, des risques d'\u00e9tablissement stable.<\/p>\r\n          <a class=\"tubag-card-link\" href=\"\/fr\/etats-unis-allemagne\/teletravail-allemagne-employeur-americain\/\">Lire le guide du travail \u00e0 distance<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tubag-article-card\"><div class=\"tubag-article-accent\"><\/div><div class=\"tubag-article-body\">\r\n          <div class=\"tubag-article-meta\">Gestion<\/div>\r\n          <h3>Soci\u00e9t\u00e9 g\u00e9r\u00e9e depuis l'Allemagne<\/h3>\r\n          <p>Si la gestion strat\u00e9gique est exerc\u00e9e depuis l'Allemagne, l'analyse peut s'\u00e9largir de l'exposition aux \u00e9tablissements stables aux questions de r\u00e9sidence fiscale des soci\u00e9t\u00e9s.<\/p>\r\n          <a class=\"tubag-card-link\" href=\"\/fr\/etats-unis-allemagne\/societe-americaine-geree-depuis-lallemagne\/\">Guide de gestion<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tubag-article-card\"><div class=\"tubag-article-accent\"><\/div><div class=\"tubag-article-body\">\r\n          <div class=\"tubag-article-meta\">S\u00e9curit\u00e9 sociale<\/div>\r\n          <h3>Coordination de la couverture \u00c9tats-Unis\u2013Allemagne<\/h3>\r\n          <p>L'accord de totalisation peut avoir une incidence sur le r\u00e9gime de s\u00e9curit\u00e9 sociale auquel restent affili\u00e9s les salari\u00e9s ou les travailleurs ind\u00e9pendants.<\/p>\r\n          <a class=\"tubag-card-link\" href=\"\/fr\/etats-unis-allemagne\/securite-sociale-de-lemploi\/\">Explorer la s\u00e9curit\u00e9 sociale<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tubag-article-card\"><div class=\"tubag-article-accent\"><\/div><div class=\"tubag-article-body\">\r\n          <div class=\"tubag-article-meta\">Attribution des profits<\/div>\r\n          <h3>Combien de b\u00e9n\u00e9fices appartiennent \u00e0 l'Allemagne ?<\/h3>\r\n          <p>S'il existe un \u00e9tablissement stable en Allemagne, les b\u00e9n\u00e9fices doivent \u00eatre attribu\u00e9s \u00e0 l'activit\u00e9 allemande au moyen d'une analyse fonctionnelle appropri\u00e9e.<\/p>\r\n          <a class=\"tubag-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer la fiscalit\u00e9 des entreprises<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tubag-article-card\"><div class=\"tubag-article-accent\"><\/div><div class=\"tubag-article-body\">\r\n          <div class=\"tubag-article-meta\">All\u00e8gement de la double imposition<\/div>\r\n          <h3>Coordination fiscale entre les \u00c9tats-Unis et l'Allemagne<\/h3>\r\n          <p>Les imp\u00f4ts allemands sur les b\u00e9n\u00e9fices des entreprises devraient \u00eatre coordonn\u00e9s avec la d\u00e9claration de revenus am\u00e9ricaine et les all\u00e8gements fiscaux disponibles pour \u00e9viter la double imposition.<\/p>\r\n          <a class=\"tubag-card-link\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">Explorer les rapports<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"planning\" class=\"tubag-section\">\r\n    <div class=\"tubag-wrap\">\r\n      <p class=\"tubag-eyebrow\">Planification et documentation<\/p>\r\n      <h2>Planifiez les activit\u00e9s allemandes avant qu'elles ne deviennent un probl\u00e8me de classement<\/h2>\r\n\r\n      <div class=\"tubag-question-grid\">\r\n        <div class=\"tubag-question-card\"><h3>Carte des activit\u00e9s<\/h3><p>Documenter ce que font r\u00e9ellement les employ\u00e9s, les prestataires et les managers en Allemagne.<\/p><\/div>\r\n        <div class=\"tubag-question-card\"><h3>Emplacements<\/h3><p>Suivre les bureaux, les bureaux \u00e0 domicile, les entrep\u00f4ts, les sites de projets et autres lieux utilis\u00e9s par l'entreprise.<\/p><\/div>\r\n        <div class=\"tubag-question-card\"><h3>Autorit\u00e9 contractante<\/h3><p>Identifiez qui n\u00e9gocie ou conclut les contrats de clients et de fournisseurs en Allemagne.<\/p><\/div>\r\n        <div class=\"tubag-question-card\"><h3>Dur\u00e9e du projet<\/h3><p>Maintenir les dates de d\u00e9but et de fin pour les projets allemands r\u00e9currents et les contrats de service.<\/p><\/div>\r\n        <div class=\"tubag-question-card\"><h3>Paie et TVA<\/h3><p>Examinez la paie et la TVA s\u00e9par\u00e9ment des questions relatives \u00e0 l'imp\u00f4t sur le revenu des PE.<\/p><\/div>\r\n        <div class=\"tubag-question-card\"><h3>Attribution des b\u00e9n\u00e9fices<\/h3><p>Si un \u00e9tablissement stable allemand existe, pr\u00e9parez le support pour les fonctions, actifs, risques et b\u00e9n\u00e9fices qui lui sont attribuables.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tubag-section tubag-section-soft\">\r\n    <div class=\"tubag-wrap\">\r\n      <p class=\"tubag-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Continuez avec les probl\u00e8mes pertinents de pr\u00e9sence commerciale<\/h2>\r\n\r\n      <div class=\"tubag-topic-grid\">\r\n        <a class=\"tubag-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tubag-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>Retourner au p\u00f4le complet de propri\u00e9t\u00e9 d'entreprise \u00c9tats-Unis\u2013Allemagne.<\/p>\r\n          <span class=\"tubag-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tubag-topic-card\" href=\"\/fr\/etats-unis-allemagne\/societe-americaine-geree-depuis-lallemagne\/\">\r\n          <div class=\"tubag-topic-number\">MGT<\/div>\r\n          <h3>Soci\u00e9t\u00e9 am\u00e9ricaine g\u00e9r\u00e9e depuis l'Allemagne<\/h3>\r\n          <p>R\u00e9sidence fiscale de l'entreprise et questions relatives au lieu de direction.<\/p>\r\n          <span class=\"tubag-card-link\">Explorer la gestion<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tubag-topic-card\" href=\"\/fr\/etats-unis-allemagne\/employeur-americain-salarie-allemagne\/\">\r\n          <div class=\"tubag-topic-number\">PAYER<\/div>\r\n          <h3>Employeur am\u00e9ricain \u2013 Salari\u00e9 en Allemagne<\/h3>\r\n          <p>Obligations allemandes en mati\u00e8re de paie, d'imp\u00f4t sur les salaires et de s\u00e9curit\u00e9 sociale.<\/p>\r\n          <span class=\"tubag-card-link\">Explorer la paie<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tubag-topic-card\" href=\"\/fr\/etats-unis-allemagne\/teletravail-allemagne-employeur-americain\/\">\r\n          <div class=\"tubag-topic-number\">PE<\/div>\r\n          <h3>Le travail \u00e0 distance en Allemagne<\/h3>\r\n          <p>Consid\u00e9rations relatives au bureau \u00e0 domicile et \u00e0 l'\u00e9tablissement stable.<\/p>\r\n          <span class=\"tubag-card-link\">Explorer le travail \u00e0 distance<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tubag-section\">\r\n    <div class=\"tubag-wrap tubag-contact\">\r\n      <p class=\"tubag-eyebrow\">Fiscalit\u00e9 des entreprises germano-am\u00e9ricaines<\/p>\r\n      <h2>Votre entreprise am\u00e9ricaine a-t-elle des activit\u00e9s en Allemagne ?<\/h2>\r\n      <p>\r\n        Nous pouvons examiner l'exposition aux \u00e9tablissements stables en Allemagne, l'imp\u00f4t sur les soci\u00e9t\u00e9s et la taxe professionnelle, la paie, la TVA, la s\u00e9curit\u00e9 sociale, les immatriculations et la coordination fiscale bilat\u00e9rale entre les \u00c9tats-Unis et l'Allemagne.\r\n      <\/p>\r\n      <a class=\"tubag-button\" href=\"\/fr\/contact\/\">Discutez de vos activit\u00e9s commerciales en Allemagne<\/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 Businesses &amp; Ownership Interests U.S. Business Activities in Germany U.S.\u2013Germany Business Activity Scenario U.S. Business Activities in Germany A U.S. business does not need to form a German subsidiary before German tax or registration issues can arise. Employees, management, sales activity, services, inventory, a fixed place of business or recurring projects in [&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-16071","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. Business Activities in Germany | Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance for U.S. businesses operating in Germany, including permanent establishment, corporate tax, VAT, payroll and reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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