{"id":16072,"date":"2026-08-28T06:50:39","date_gmt":"2026-08-28T06:50:39","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16072"},"modified":"2026-08-28T06:51:56","modified_gmt":"2026-08-28T06:51:56","slug":"sarl-allemande-appartenant-a-un-proprietaire-americain","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/german-gmbh-us-owner\/","title":{"rendered":"gmbh-allemande-propri\u00e9taire-am\u00e9ricain"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16072\" class=\"elementor elementor-16072\">\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-us-owner,\r\n.taxrep-us-de-german-gmbh-us-owner * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-us-owner {\r\n  --tggu-navy: #0e2942;\r\n  --tggu-navy-light: #173c5d;\r\n  --tggu-blue: #2b6f97;\r\n  --tggu-blue-soft: #eaf3f8;\r\n  --tggu-red: #d94141;\r\n  --tggu-red-soft: #fbecec;\r\n  --tggu-text: #1c2b38;\r\n  --tggu-muted: #617181;\r\n  --tggu-line: #dbe3e8;\r\n  --tggu-soft: #f4f7f9;\r\n  --tggu-white: #ffffff;\r\n  --tggu-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tggu-width: 1180px;\r\n\r\n  color: var(--tggu-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-us-owner a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tggu-wrap {\r\n  width: min(calc(100% - 40px), var(--tggu-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tggu-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tggu-section-soft {\r\n  background: var(--tggu-soft);\r\n}\r\n\r\n.tggu-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(--tggu-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.tggu-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tggu-red);\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-us-owner h1,\r\n.taxrep-us-de-german-gmbh-us-owner h2,\r\n.taxrep-us-de-german-gmbh-us-owner h3 {\r\n  margin-top: 0;\r\n  color: var(--tggu-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-us-owner 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-us-owner 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-us-owner h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-us-owner p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tggu-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.tggu-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.tggu-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.tggu-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tggu-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tggu-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tggu-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.tggu-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.tggu-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(--tggu-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.tggu-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tggu-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tggu-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tggu-intro strong {\r\n  color: var(--tggu-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tggu-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.tggu-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(--tggu-line);\r\n  border-radius: 20px;\r\n  background: var(--tggu-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.tggu-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(--tggu-blue);\r\n}\r\n\r\n.tggu-topic-card:nth-child(2n)::before {\r\n  background: var(--tggu-red);\r\n}\r\n\r\n.tggu-topic-card:nth-child(4n)::before {\r\n  background: var(--tggu-navy);\r\n}\r\n\r\n.tggu-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tggu-shadow);\r\n}\r\n\r\n.tggu-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tggu-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tggu-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n.tggu-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(--tggu-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tggu-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tggu-topic-card:hover .tggu-card-link::after,\r\n.tggu-situation-card:hover .tggu-card-link::after,\r\n.tggu-article-card:hover .tggu-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tggu-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(--tggu-line);\r\n  border-radius: 20px;\r\n  background: var(--tggu-white);\r\n}\r\n\r\n.tggu-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tggu-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.tggu-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n.tggu-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tggu-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tggu-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.tggu-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(--tggu-line);\r\n  border-radius: 18px;\r\n  background: var(--tggu-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.tggu-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tggu-shadow);\r\n}\r\n\r\n.tggu-situation-card p {\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n.tggu-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.tggu-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tggu-blue-soft);\r\n  color: var(--tggu-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tggu-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.tggu-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(--tggu-line);\r\n  border-radius: 18px;\r\n  background: var(--tggu-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tggu-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tggu-shadow);\r\n}\r\n\r\n.tggu-article-accent {\r\n  height: 6px;\r\n  background: var(--tggu-blue);\r\n}\r\n\r\n.tggu-article-card:nth-child(3n + 1) .tggu-article-accent {\r\n  background: var(--tggu-red);\r\n}\r\n\r\n.tggu-article-card:nth-child(3n + 3) .tggu-article-accent {\r\n  background: var(--tggu-navy);\r\n}\r\n\r\n.tggu-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.tggu-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tggu-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.tggu-article-body p {\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tggu-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(--tggu-line);\r\n  border-radius: 18px;\r\n  background: var(--tggu-blue-soft);\r\n}\r\n\r\n.tggu-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tggu-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(--tggu-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tggu-tool-box h2,\r\n.tggu-tool-box p {\r\n  color: var(--tggu-white);\r\n}\r\n\r\n.tggu-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tggu-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tggu-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(--tggu-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tggu-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tggu-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(--tggu-navy);\r\n  color: var(--tggu-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.tggu-button-alt {\r\n  background: var(--tggu-blue);\r\n}\r\n\r\n.tggu-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tggu-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tggu-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tggu-situation-grid,\r\n  .tggu-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  .tggu-system-box,\r\n  .tggu-tool-box,\r\n  .tggu-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tggu-wrap {\r\n    width: min(calc(100% - 28px), var(--tggu-width));\r\n  }\r\n\r\n  .tggu-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tggu-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tggu-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tggu-topic-grid,\r\n  .tggu-situation-grid,\r\n  .tggu-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tggu-system-box,\r\n  .tggu-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tggu-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-gmbh-us-owner .tggu-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tggu-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(--tggu-blue-soft);\r\n  color: var(--tggu-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tggu-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.tggu-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tggu-line);\r\n  border-radius: 18px;\r\n  background: var(--tggu-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tggu-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tggu-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.tggu-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n.tggu-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tggu-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tggu-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.tggu-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tggu-line);\r\n  border-radius: 18px;\r\n  background: var(--tggu-white);\r\n}\r\n\r\n.tggu-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tggu-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tggu-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n.tggu-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.tggu-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tggu-line);\r\n  border-radius: 16px;\r\n  background: var(--tggu-white);\r\n}\r\n\r\n.tggu-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tggu-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n.tggu-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tggu-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tggu-blue-soft);\r\n}\r\n\r\n.tggu-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tggu-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(--tggu-line);\r\n  border-radius: 18px;\r\n  background: var(--tggu-white);\r\n}\r\n\r\n.tggu-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tggu-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tggu-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  .tggu-two-col,\r\n  .tggu-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tggu-step-grid,\r\n  .tggu-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-gmbh-us-owner\">\r\n\r\n  <section class=\"tggu-hero\">\r\n    <div class=\"tggu-wrap tggu-hero-content\">\r\n      <div class=\"tggu-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>GmbH allemande \u2013 Propri\u00e9taire am\u00e9ricain<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tggu-eyebrow\">Sc\u00e9nario de propri\u00e9t\u00e9 d'entreprise entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>SARL allemande d\u00e9tenue par une personne physique am\u00e9ricaine<\/h1>\r\n\r\n      <p class=\"tggu-lead\">\r\n        Un citoyen ou r\u00e9sident am\u00e9ricain qui d\u00e9tient des parts dans une GmbH allemande peut faire face \u00e0 des obligations fiscales et d\u00e9claratives dans les deux pays. La fiscalit\u00e9 des soci\u00e9t\u00e9s en Allemagne, le formulaire 5471 de l'IRS, les r\u00e8gles relatives aux CFC (soci\u00e9t\u00e9s \u00e9trang\u00e8res contr\u00f4l\u00e9es), le sous-partie F, le r\u00e9gime GILTI, la taxation des dividendes, les cr\u00e9dits d'imp\u00f4t \u00e9tranger et le suivi de la base fiscale doivent \u00eatre coordonn\u00e9s au sein d'un profil fiscal d'actionnaire unique.\r\n      <\/p>\r\n\r\n      <nav class=\"tggu-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tggu-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tggu-jump-link\" href=\"#german-tax\">Imp\u00f4t allemand<\/a>\r\n        <a class=\"tggu-jump-link\" href=\"#us-tax\">Imp\u00f4t am\u00e9ricain<\/a>\r\n        <a class=\"tggu-jump-link\" href=\"#reporting\">Rapport<\/a>\r\n        <a class=\"tggu-jump-link\" href=\"#planning\">Planification<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tggu-section\">\r\n    <div class=\"tggu-wrap\">\r\n      <div class=\"tggu-two-col\">\r\n        <div class=\"tggu-intro\">\r\n          <p class=\"tggu-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>L'imp\u00f4t sur les soci\u00e9t\u00e9s allemand et l'imp\u00f4t de l'actionnaire am\u00e9ricain constituent des niveaux distincts<\/h2>\r\n\r\n          <p class=\"tggu-lead\">\r\n            La GmbH est g\u00e9n\u00e9ralement soumise \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s en Allemagne, tandis que l'actionnaire am\u00e9ricain peut \u00eatre soumis \u00e0 des r\u00e8gles annuelles distinctes de d\u00e9claration et d'inclusion des revenus aux \u00c9tats-Unis, en fonction de sa participation et de son contr\u00f4le.\r\n          <\/p>\r\n\r\n          <p>\r\n            M\u00eame lorsqu'une GmbH ne distribue pas de liquidit\u00e9s, les r\u00e8gles am\u00e9ricaines relatives aux CFC peuvent g\u00e9n\u00e9rer un revenu courant pour les actionnaires. Les dividendes ult\u00e9rieurs et les ventes de parts n\u00e9cessitent alors une coordination de la base, des PTEP et des cr\u00e9dits d'imp\u00f4t \u00e9trangers.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tggu-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tggu-side-list\">\r\n            <li>Quel pourcentage de la GmbH est d\u00e9tenu ?<\/li>\r\n            <li>Est-ce que l'attribution augmente le pourcentage de d\u00e9tention aux \u00c9tats-Unis ?<\/li>\r\n            <li>La GmbH est-elle une SLC ?<\/li>\r\n            <li>Le formulaire 5471 s'applique-t-il ?<\/li>\r\n            <li>Le Subpart F ou le GILTI sont-ils pertinents ?<\/li>\r\n            <li>Comment seront impos\u00e9s les dividendes et une vente ult\u00e9rieure ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tggu-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'homologue fiscal allemand TaxRep se concentre sur la fiscalit\u00e9 des soci\u00e9t\u00e9s allemandes, la fiscalit\u00e9 des actionnaires et la d\u00e9tention transfrontali\u00e8re de soci\u00e9t\u00e9s allemandes.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tggu-button tggu-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=\"german-tax\" class=\"tggu-section tggu-section-soft\">\r\n    <div class=\"tggu-wrap\">\r\n      <p class=\"tggu-eyebrow\">Fiscalit\u00e9 allemande<\/p>\r\n      <h2>La GmbH reste soumise au syst\u00e8me fiscal des soci\u00e9t\u00e9s allemand<\/h2>\r\n\r\n      <div class=\"tggu-situation-grid\">\r\n\r\n        <article class=\"tggu-situation-card\">\r\n          <h3>Imp\u00f4t sur le revenu des soci\u00e9t\u00e9s<\/h3>\r\n          <p>\r\n            La GmbH allemande est g\u00e9n\u00e9ralement soumise \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s allemand sur ses b\u00e9n\u00e9fices imposables.\r\n          <\/p>\r\n          <div class=\"tggu-tags\"><span class=\"tggu-tag\">K\u00f6rperschaftsteuer<\/span><span class=\"tggu-tag\">GmbH<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tggu-situation-card\">\r\n          <h3>Taxe professionnelle<\/h3>\r\n          <p>\r\n            L'imp\u00f4t professionnel allemand peut \u00e9galement s'appliquer en fonction des activit\u00e9s de la GmbH et de la municipalit\u00e9 locale.\r\n          <\/p>\r\n          <div class=\"tggu-tags\"><span class=\"tggu-tag\">Gewerbesteuer<\/span><span class=\"tggu-tag\">Allemagne<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tggu-situation-card\">\r\n          <h3>Retenue \u00e0 la source sur les dividendes<\/h3>\r\n          <p>\r\n            Les distributions \u00e0 un actionnaire am\u00e9ricain peuvent soulever des questions relatives \u00e0 l'imp\u00f4t \u00e0 la source allemand et \u00e0 un \u00e9ventuel all\u00e8gement fiscal en vertu de la convention.\r\n          <\/p>\r\n          <div class=\"tggu-tags\"><span class=\"tggu-tag\">Dividendes<\/span><span class=\"tggu-tag\">Retenue<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"us-tax\" class=\"tggu-section\">\r\n    <div class=\"tggu-wrap\">\r\n      <p class=\"tggu-eyebrow\">Imposition des actionnaires am\u00e9ricains<\/p>\r\n      <h2>Un imp\u00f4t am\u00e9ricain peut s'appliquer avant que la GmbH ne distribue des liquidit\u00e9s<\/h2>\r\n\r\n      <div class=\"tggu-question-grid\">\r\n\r\n        <div class=\"tggu-question-card\">\r\n          <h3>Soci\u00e9t\u00e9 \u00e9trang\u00e8re contr\u00f4l\u00e9e<\/h3>\r\n          <p>\r\n            Si les conditions de d\u00e9tention sont remplies, la GmbH peut \u00eatre une soci\u00e9t\u00e9 \u00e9trang\u00e8re contr\u00f4l\u00e9e (CFC) aux fins de l'imp\u00f4t am\u00e9ricain.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggu-question-card\">\r\n          <h3>Sous-partie F<\/h3>\r\n          <p>\r\n            Certaines cat\u00e9gories de revenus peuvent d\u00e9clencher des inclusions pour les actionnaires am\u00e9ricains actuels, m\u00eame si les b\u00e9n\u00e9fices restent au sein de la GmbH.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggu-question-card\">\r\n          <h3>GILTI<\/h3>\r\n          <p>\r\n            Le r\u00e9gime GILTI peut g\u00e9n\u00e9rer une imposition am\u00e9ricaine actuelle suppl\u00e9mentaire pour les actionnaires am\u00e9ricains d'une CFC, selon les faits et le type de contribuable.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggu-question-card\">\r\n          <h3>Dividendes<\/h3>\r\n          <p>\r\n            Les distributions effectives doivent \u00eatre coordonn\u00e9es avec les inclusions ant\u00e9rieures aux \u00c9tats-Unis, les b\u00e9n\u00e9fices et b\u00e9n\u00e9fices non r\u00e9partis, le PTEP et l'imp\u00f4t retenu \u00e0 la source allemand.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"reporting\" class=\"tggu-section tggu-section-soft\">\r\n    <div class=\"tggu-wrap\">\r\n      <p class=\"tggu-eyebrow\">Rapports et registres des actionnaires<\/p>\r\n      <h2>Le formulaire 5471 est central, mais ce n'est pas toujours le seul probl\u00e8me de d\u00e9claration<\/h2>\r\n\r\n      <div class=\"tggu-article-grid\">\r\n\r\n        <article class=\"tggu-article-card\"><div class=\"tggu-article-accent\"><\/div><div class=\"tggu-article-body\">\r\n          <div class=\"tggu-article-meta\">Formulaire 5471<\/div>\r\n          <h3>D\u00e9claration annuelle des soci\u00e9t\u00e9s \u00e9trang\u00e8res<\/h3>\r\n          <p>La propri\u00e9t\u00e9, le contr\u00f4le et le statut de CFC d\u00e9terminent la cat\u00e9gorie de d\u00e9claration et les annexes requises.<\/p>\r\n          <a class=\"tggu-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=\"tggu-article-card\"><div class=\"tggu-article-accent\"><\/div><div class=\"tggu-article-body\">\r\n          <div class=\"tggu-article-meta\">Base<\/div>\r\n          <h3>Base d'action et PTEP<\/h3>\r\n          <p>La base fiscale des actions am\u00e9ricaines et les b\u00e9n\u00e9fices d\u00e9j\u00e0 impos\u00e9s doivent \u00eatre suivis ind\u00e9pendamment des capitaux propres comptables allemands.<\/p>\r\n          <a class=\"tggu-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer les participations<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggu-article-card\"><div class=\"tggu-article-accent\"><\/div><div class=\"tggu-article-body\">\r\n          <div class=\"tggu-article-meta\">Cr\u00e9dits pour imp\u00f4t \u00e9tranger<\/div>\r\n          <h3>Imp\u00f4ts allemands et cr\u00e9dits am\u00e9ricains<\/h3>\r\n          <p>Les imp\u00f4ts allemands au niveau des soci\u00e9t\u00e9s et des actionnaires peuvent interagir diff\u00e9remment avec les r\u00e8gles am\u00e9ricaines relatives au cr\u00e9dit d'imp\u00f4t \u00e9tranger.<\/p>\r\n          <a class=\"tggu-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=\"tggu-article-card\"><div class=\"tggu-article-accent\"><\/div><div class=\"tggu-article-body\">\r\n          <div class=\"tggu-article-meta\">Cessions de parts<\/div>\r\n          <h3>Donation ou succession de parts sociales de GmbH<\/h3>\r\n          <p>La r\u00e9ception de parts de GmbH peut engendrer \u00e0 la fois des probl\u00e8mes de droits de mutation et des cons\u00e9quences imm\u00e9diates en mati\u00e8re de d\u00e9claration aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"tggu-card-link\" href=\"\/fr\/etats-unis-allemagne\/donation-de-parts-sociales-de-gmbh-allemande-a-une-personne-americaine\/\">Guide de transfert de lecture<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggu-article-card\"><div class=\"tggu-article-accent\"><\/div><div class=\"tggu-article-body\">\r\n          <div class=\"tggu-article-meta\">Gestion<\/div>\r\n          <h3>L'endroit o\u00f9 l'entreprise est g\u00e9r\u00e9e<\/h3>\r\n          <p>La gestion transfrontali\u00e8re et l'activit\u00e9 des actionnaires peuvent influer sur l'analyse de la r\u00e9sidence fiscale, de la masse salariale et de l'\u00e9tablissement stable.<\/p>\r\n          <a class=\"tggu-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=\"tggu-article-card\"><div class=\"tggu-article-accent\"><\/div><div class=\"tggu-article-body\">\r\n          <div class=\"tggu-article-meta\">Conformit\u00e9 annuelle<\/div>\r\n          <h3>Coordination des d\u00e9clarations de revenus am\u00e9ricaines<\/h3>\r\n          <p>Le formulaire 5471, les calculs des CFC, les dividendes et les cr\u00e9dits d'imp\u00f4t \u00e9tranger doivent \u00eatre coordonn\u00e9s avec le formulaire 1040 de l'actionnaire.<\/p>\r\n          <a class=\"tggu-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=\"tggu-section\">\r\n    <div class=\"tggu-wrap\">\r\n      <p class=\"tggu-eyebrow\">Planification et archives<\/p>\r\n      <h2>Maintenir un dossier fiscal distinct pour l'actionnaire am\u00e9ricain de la GmbH<\/h2>\r\n\r\n      <div class=\"tggu-question-grid\">\r\n        <div class=\"tggu-question-card\"><h3>Registres de propri\u00e9t\u00e9<\/h3><p>Suivre la propri\u00e9t\u00e9 directe, indirecte et attribu\u00e9e ainsi que les droits de vote tout au long de l'ann\u00e9e.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Finances allemandes<\/h3><p>Conserver les \u00e9tats financiers annuels, les d\u00e9clarations fiscales et les balances de v\u00e9rification pour les dossiers de travail de reporting am\u00e9ricain.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Registres des dividendes<\/h3><p>Distributions de documents, retenue \u00e0 la source et r\u00e9solutions d'actionnaires associ\u00e9es.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Base et PTEP<\/h3><p>Tenir \u00e0 jour des tableaux cumulatifs de la base d'actions am\u00e9ricaines et des PTEP plut\u00f4t que de les reconstituer lors de la vente d'actions.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Modifications du capital<\/h3><p>Enregistrer les augmentations de capital, les transferts, les rachats et les modifications des pourcentages d'actionnaires.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Soutien par cr\u00e9dit d'imp\u00f4t<\/h3><p>Conservez les avis d'imposition allemands et les justificatifs de paiement n\u00e9cessaires pour l'analyse du cr\u00e9dit d'imp\u00f4t \u00e9tranger am\u00e9ricain.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tggu-section tggu-section-soft\">\r\n    <div class=\"tggu-wrap\">\r\n      <p class=\"tggu-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Poursuivre avec les questions pertinentes relatives \u00e0 la GmbH et aux actionnaires<\/h2>\r\n\r\n      <div class=\"tggu-topic-grid\">\r\n        <a class=\"tggu-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tggu-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=\"tggu-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggu-topic-card\" href=\"\/fr\/etats-unis-allemagne\/formulaire-5471-de-la-sarl-allemande\/\">\r\n          <div class=\"tggu-topic-number\">5471<\/div>\r\n          <h3>GmbH allemande \u2013 Formulaire 5471<\/h3>\r\n          <p>D\u00e9claration des soci\u00e9t\u00e9s \u00e9trang\u00e8res pour les actionnaires am\u00e9ricains.<\/p>\r\n          <span class=\"tggu-card-link\">Explorer le formulaire 5471<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggu-topic-card\" href=\"\/fr\/etats-unis-allemagne\/donation-de-parts-sociales-de-gmbh-allemande-a-une-personne-americaine\/\">\r\n          <div class=\"tggu-topic-number\">CADEAU<\/div>\r\n          <h3>Parts sociales de GmbH transf\u00e9r\u00e9es<\/h3>\r\n          <p>Cons\u00e9quences en mati\u00e8re de droits de succession et de donation de la r\u00e9ception de parts de GmbH.<\/p>\r\n          <span class=\"tggu-card-link\">Explorer les actions transf\u00e9r\u00e9es<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggu-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-1116-german-tax\/\">\r\n          <div class=\"tggu-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=\"tggu-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=\"tggu-section\">\r\n    <div class=\"tggu-wrap tggu-contact\">\r\n      <p class=\"tggu-eyebrow\">Imp\u00f4t des soci\u00e9t\u00e9s \u00c9tats-Unis-Allemagne GmbH<\/p>\r\n      <h2>Poss\u00e9dez-vous des parts dans une GmbH allemande en tant que contribuable am\u00e9ricain ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner la fiscalit\u00e9 des entreprises et des actionnaires en Allemagne, le formulaire 5471, les questions relatives aux soci\u00e9t\u00e9s \u00e9trang\u00e8res contr\u00f4l\u00e9es (CFC) \/ sous-partie F \/ GILTI, les dividendes, la base fiscale, les PTEP et les cr\u00e9dits d'imp\u00f4t \u00e9trangers.\r\n      <\/p>\r\n      <a class=\"tggu-button\" href=\"\/fr\/contact\/\">Discutez de la propri\u00e9t\u00e9 de votre 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 Businesses &amp; Ownership Interests German GmbH \u2013 U.S. Owner U.S.\u2013Germany Business Ownership Scenario German GmbH Owned by a U.S. Person A U.S. person who owns shares in a German GmbH can face tax and reporting obligations in both countries. German corporate taxation, U.S. Form 5471, CFC rules, Subpart F, GILTI, dividend taxation, [&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-16072","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 Owned by a U.S. Person | Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance for U.S. owners of German GmbHs, including Form 5471, CFC rules, GILTI, dividends, basis and foreign tax credits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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