{"id":16073,"date":"2026-08-28T06:52:43","date_gmt":"2026-08-28T06:52:43","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16073"},"modified":"2026-08-28T06:53:56","modified_gmt":"2026-08-28T06:53:56","slug":"partenariat-germano-americain","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/german-partnership-us-partner\/","title":{"rendered":"partenariat-allemand-partenaire-americain"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16073\" class=\"elementor elementor-16073\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-german-partnership-us-partner,\r\n.taxrep-us-de-german-partnership-us-partner * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-us-partner {\r\n  --tgup-navy: #0e2942;\r\n  --tgup-navy-light: #173c5d;\r\n  --tgup-blue: #2b6f97;\r\n  --tgup-blue-soft: #eaf3f8;\r\n  --tgup-red: #d94141;\r\n  --tgup-red-soft: #fbecec;\r\n  --tgup-text: #1c2b38;\r\n  --tgup-muted: #617181;\r\n  --tgup-line: #dbe3e8;\r\n  --tgup-soft: #f4f7f9;\r\n  --tgup-white: #ffffff;\r\n  --tgup-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tgup-width: 1180px;\r\n\r\n  color: var(--tgup-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-us-partner a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tgup-wrap {\r\n  width: min(calc(100% - 40px), var(--tgup-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tgup-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tgup-section-soft {\r\n  background: var(--tgup-soft);\r\n}\r\n\r\n.tgup-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(--tgup-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.tgup-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tgup-red);\r\n}\r\n\r\n.taxrep-us-de-german-partnership-us-partner h1,\r\n.taxrep-us-de-german-partnership-us-partner h2,\r\n.taxrep-us-de-german-partnership-us-partner h3 {\r\n  margin-top: 0;\r\n  color: var(--tgup-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-us-partner h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-german-partnership-us-partner h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-german-partnership-us-partner h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-us-partner p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tgup-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.tgup-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.tgup-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.tgup-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tgup-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tgup-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tgup-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.tgup-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.tgup-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(--tgup-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.tgup-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tgup-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tgup-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tgup-intro strong {\r\n  color: var(--tgup-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tgup-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.tgup-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(--tgup-line);\r\n  border-radius: 20px;\r\n  background: var(--tgup-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.tgup-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(--tgup-blue);\r\n}\r\n\r\n.tgup-topic-card:nth-child(2n)::before {\r\n  background: var(--tgup-red);\r\n}\r\n\r\n.tgup-topic-card:nth-child(4n)::before {\r\n  background: var(--tgup-navy);\r\n}\r\n\r\n.tgup-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tgup-shadow);\r\n}\r\n\r\n.tgup-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tgup-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tgup-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n.tgup-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(--tgup-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tgup-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tgup-topic-card:hover .tgup-card-link::after,\r\n.tgup-situation-card:hover .tgup-card-link::after,\r\n.tgup-article-card:hover .tgup-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tgup-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(--tgup-line);\r\n  border-radius: 20px;\r\n  background: var(--tgup-white);\r\n}\r\n\r\n.tgup-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgup-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.tgup-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n.tgup-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgup-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tgup-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.tgup-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(--tgup-line);\r\n  border-radius: 18px;\r\n  background: var(--tgup-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.tgup-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgup-shadow);\r\n}\r\n\r\n.tgup-situation-card p {\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n.tgup-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.tgup-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tgup-blue-soft);\r\n  color: var(--tgup-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tgup-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.tgup-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(--tgup-line);\r\n  border-radius: 18px;\r\n  background: var(--tgup-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tgup-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgup-shadow);\r\n}\r\n\r\n.tgup-article-accent {\r\n  height: 6px;\r\n  background: var(--tgup-blue);\r\n}\r\n\r\n.tgup-article-card:nth-child(3n + 1) .tgup-article-accent {\r\n  background: var(--tgup-red);\r\n}\r\n\r\n.tgup-article-card:nth-child(3n + 3) .tgup-article-accent {\r\n  background: var(--tgup-navy);\r\n}\r\n\r\n.tgup-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.tgup-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tgup-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.tgup-article-body p {\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tgup-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(--tgup-line);\r\n  border-radius: 18px;\r\n  background: var(--tgup-blue-soft);\r\n}\r\n\r\n.tgup-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tgup-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(--tgup-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tgup-tool-box h2,\r\n.tgup-tool-box p {\r\n  color: var(--tgup-white);\r\n}\r\n\r\n.tgup-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tgup-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tgup-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(--tgup-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tgup-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tgup-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(--tgup-navy);\r\n  color: var(--tgup-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.tgup-button-alt {\r\n  background: var(--tgup-blue);\r\n}\r\n\r\n.tgup-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tgup-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tgup-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tgup-situation-grid,\r\n  .tgup-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  .tgup-system-box,\r\n  .tgup-tool-box,\r\n  .tgup-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgup-wrap {\r\n    width: min(calc(100% - 28px), var(--tgup-width));\r\n  }\r\n\r\n  .tgup-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tgup-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tgup-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tgup-topic-grid,\r\n  .tgup-situation-grid,\r\n  .tgup-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tgup-system-box,\r\n  .tgup-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tgup-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-partnership-us-partner .tgup-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tgup-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(--tgup-blue-soft);\r\n  color: var(--tgup-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tgup-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.tgup-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tgup-line);\r\n  border-radius: 18px;\r\n  background: var(--tgup-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tgup-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tgup-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.tgup-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n.tgup-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgup-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tgup-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.tgup-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tgup-line);\r\n  border-radius: 18px;\r\n  background: var(--tgup-white);\r\n}\r\n\r\n.tgup-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tgup-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tgup-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n.tgup-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.tgup-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tgup-line);\r\n  border-radius: 16px;\r\n  background: var(--tgup-white);\r\n}\r\n\r\n.tgup-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tgup-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n.tgup-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tgup-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tgup-blue-soft);\r\n}\r\n\r\n.tgup-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgup-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(--tgup-line);\r\n  border-radius: 18px;\r\n  background: var(--tgup-white);\r\n}\r\n\r\n.tgup-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tgup-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tgup-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  .tgup-two-col,\r\n  .tgup-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgup-step-grid,\r\n  .tgup-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<div class=\"taxrep-us-de-german-partnership-us-partner\">\r\n\r\n  <section class=\"tgup-hero\">\r\n    <div class=\"tgup-wrap tgup-hero-content\">\r\n      <div class=\"tgup-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>Partenariat allemand \u2013 Partenaire am\u00e9ricain<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgup-eyebrow\">Sc\u00e9nario de propri\u00e9t\u00e9 du partenariat entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Partenariat allemand avec un partenaire am\u00e9ricain<\/h1>\r\n\r\n      <p class=\"tgup-lead\">\r\n        Une personne am\u00e9ricaine qui est associ\u00e9e dans une soci\u00e9t\u00e9 de personnes allemande peut faire face \u00e0 des obligations fiscales et d\u00e9claratives dans les deux pays. L'imposition au niveau des associ\u00e9s en Allemagne, la classification des entit\u00e9s aux \u00c9tats-Unis, le formulaire 8865, l'attribution des revenus, la base externe, les distributions et les cr\u00e9dits d'imp\u00f4t \u00e9tranger doivent \u00eatre coordonn\u00e9s ensemble.\r\n      <\/p>\r\n\r\n      <nav class=\"tgup-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tgup-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tgup-jump-link\" href=\"#german-tax\">Imp\u00f4t allemand<\/a>\r\n        <a class=\"tgup-jump-link\" href=\"#us-tax\">Imp\u00f4t am\u00e9ricain<\/a>\r\n        <a class=\"tgup-jump-link\" href=\"#reporting\">Rapport<\/a>\r\n        <a class=\"tgup-jump-link\" href=\"#planning\">Planification<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tgup-section\">\r\n    <div class=\"tgup-wrap\">\r\n      <div class=\"tgup-two-col\">\r\n        <div class=\"tgup-intro\">\r\n          <p class=\"tgup-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Le partenaire peut \u00eatre impos\u00e9 directement dans les deux syst\u00e8mes<\/h2>\r\n\r\n          <p class=\"tgup-lead\">\r\n            Les partenariats allemands sont souvent fiscalement transparents au niveau des associ\u00e9s, mais le traitement am\u00e9ricain d\u00e9pend toujours de la classification fiscale am\u00e9ricaine de l'entit\u00e9. S'il est trait\u00e9 comme un partenariat \u00e9tranger, l'associ\u00e9 am\u00e9ricain peut avoir des revenus courants et une obligation de d\u00e9claration via le formulaire 8865, m\u00eame en l'absence de distributions en esp\u00e8ces.\r\n          <\/p>\r\n\r\n          <p>\r\n            Le r\u00e9sultat fiscal annuel peut diff\u00e9rer car l'Allemagne et les \u00c9tats-Unis peuvent r\u00e9partir diff\u00e9remment les revenus, les pertes, la base d'imposition et les imp\u00f4ts.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgup-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tgup-side-list\">\r\n            <li>Comment l'entit\u00e9 est-elle class\u00e9e pour les imp\u00f4ts am\u00e9ricains ?<\/li>\r\n            <li>Quel pourcentage le partenaire am\u00e9ricain d\u00e9tient-il ?<\/li>\r\n            <li>Le formulaire 8865 s'applique-t-il ?<\/li>\r\n            <li>Comment les revenus de partenariat sont-ils r\u00e9partis dans chaque pays ?<\/li>\r\n            <li>Comment la base externe doit-elle \u00eatre suivie ?<\/li>\r\n            <li>Les imp\u00f4ts allemands peuvent-ils g\u00e9n\u00e9rer des cr\u00e9dits pour imp\u00f4t \u00e9tranger aux \u00c9tats-Unis ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgup-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'homologue allemand de TaxRep se concentre sur la fiscalit\u00e9 des soci\u00e9t\u00e9s de personnes allemandes, les r\u00e9partitions entre associ\u00e9s et les cons\u00e9quences de la d\u00e9tention transfrontali\u00e8re.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tgup-button tgup-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=\"tgup-section tgup-section-soft\">\r\n    <div class=\"tgup-wrap\">\r\n      <p class=\"tgup-eyebrow\">Fiscalit\u00e9 des partenaires en Allemagne<\/p>\r\n      <h2>Le revenu des soci\u00e9t\u00e9s de personnes allemandes est g\u00e9n\u00e9ralement attribu\u00e9 aux associ\u00e9s<\/h2>\r\n\r\n      <div class=\"tgup-situation-grid\">\r\n\r\n        <article class=\"tgup-situation-card\">\r\n          <h3>Revenu d'associ\u00e9<\/h3>\r\n          <p>\r\n            Un partenaire am\u00e9ricain peut \u00eatre imposable en Allemagne sur sa part des revenus de la soci\u00e9t\u00e9 de personnes allemande, en fonction de l'activit\u00e9 et de la structure.\r\n          <\/p>\r\n          <div class=\"tgup-tags\"><span class=\"tgup-tag\">Partenariat<\/span><span class=\"tgup-tag\">Allemagne<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgup-situation-card\">\r\n          <h3>Activit\u00e9 commerciale ou professionnelle<\/h3>\r\n          <p>\r\n            Les activit\u00e9s commerciales actives en Allemagne peuvent engendrer des cons\u00e9quences en mati\u00e8re d'imp\u00f4t sur le revenu et d'imp\u00f4t professionnel allemand au niveau de la soci\u00e9t\u00e9 de personnes ou des associ\u00e9s.\r\n          <\/p>\r\n          <div class=\"tgup-tags\"><span class=\"tgup-tag\">Revenu d'entreprise<\/span><span class=\"tgup-tag\">Taxe professionnelle<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgup-situation-card\">\r\n          <h3>Allocations et paiements sp\u00e9ciaux<\/h3>\r\n          <p>\r\n            La r\u00e9mun\u00e9ration des associ\u00e9s, les actifs professionnels sp\u00e9ciaux et les paiements entre parties li\u00e9es peuvent n\u00e9cessiter des analyses distinctes en Allemagne et aux \u00c9tats-Unis.\r\n          <\/p>\r\n          <div class=\"tgup-tags\"><span class=\"tgup-tag\">Paiements des partenaires<\/span><span class=\"tgup-tag\">Allocation<\/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=\"tgup-section\">\r\n    <div class=\"tgup-wrap\">\r\n      <p class=\"tgup-eyebrow\">Imposition des associ\u00e9s aux \u00c9tats-Unis<\/p>\r\n      <h2>Le revenu imposable aux \u00c9tats-Unis peut ne pas correspondre \u00e0 l'attribution des b\u00e9n\u00e9fices au partenaire allemand<\/h2>\r\n\r\n      <div class=\"tgup-question-grid\">\r\n\r\n        <div class=\"tgup-question-card\">\r\n          <h3>R\u00e9partition des revenus<\/h3>\r\n          <p>\r\n            Le revenu de la soci\u00e9t\u00e9 de personnes imposable aux \u00c9tats-Unis doit \u00eatre d\u00e9termin\u00e9 selon les r\u00e8gles am\u00e9ricaines plut\u00f4t que de se contenter de copier le r\u00e9sultat fiscal allemand.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgup-question-card\">\r\n          <h3>Base externe<\/h3>\r\n          <p>\r\n            Les contributions, les revenus, les pertes et les distributions affectent la base externe am\u00e9ricaine ind\u00e9pendamment du compte de capital allemand.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgup-question-card\">\r\n          <h3>Distributions<\/h3>\r\n          <p>\r\n            Les distributions en esp\u00e8ces ou en biens peuvent produire des r\u00e9sultats fiscaux am\u00e9ricains diff\u00e9rents selon la base et les attributions de revenus ant\u00e9rieures.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgup-question-card\">\r\n          <h3>Cr\u00e9dits d'imp\u00f4ts \u00e9trangers<\/h3>\r\n          <p>\r\n            L'imp\u00f4t allemand mis \u00e0 la charge de l'associ\u00e9 peut entrer en ligne de compte pour les cr\u00e9dits d'imp\u00f4t \u00e9trangers des \u00c9tats-Unis, sous r\u00e9serve des r\u00e8gles de source, de cat\u00e9gorie et de temporalit\u00e9.\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=\"tgup-section tgup-section-soft\">\r\n    <div class=\"tgup-wrap\">\r\n      <p class=\"tgup-eyebrow\">Rapports et classification des entit\u00e9s<\/p>\r\n      <h2>Le formulaire 8865 peut \u00eatre central dans le profil de d\u00e9claration am\u00e9ricain.<\/h2>\r\n\r\n      <div class=\"tgup-article-grid\">\r\n\r\n        <article class=\"tgup-article-card\"><div class=\"tgup-article-accent\"><\/div><div class=\"tgup-article-body\">\r\n          <div class=\"tgup-article-meta\">Formulaire 8865<\/div>\r\n          <h3>D\u00e9claration de partenariat \u00e9tranger<\/h3>\r\n          <p>La propri\u00e9t\u00e9, le contr\u00f4le, les contributions et les changements de propri\u00e9t\u00e9 d\u00e9terminent quelle cat\u00e9gorie du formulaire 8865 peut s'appliquer.<\/p>\r\n          <a class=\"tgup-card-link\" href=\"\/fr\/etats-unis-allemagne\/formulaire-de-partenariat-allemand-8865\/\">Lire le guide du formulaire 8865<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgup-article-card\"><div class=\"tgup-article-accent\"><\/div><div class=\"tgup-article-body\">\r\n          <div class=\"tgup-article-meta\">Classification<\/div>\r\n          <h3>Soci\u00e9t\u00e9 de personnes, soci\u00e9t\u00e9 de capitaux ou entit\u00e9 transparente ?<\/h3>\r\n          <p>La forme juridique allemande ne d\u00e9termine pas \u00e0 elle seule la classification fiscale am\u00e9ricaine.<\/p>\r\n          <a class=\"tgup-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer la classification d'entit\u00e9s<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgup-article-card\"><div class=\"tgup-article-accent\"><\/div><div class=\"tgup-article-body\">\r\n          <div class=\"tgup-article-meta\">Formulaire 5471<\/div>\r\n          <h3>Traitement d'entreprise<\/h3>\r\n          <p>Si l'entit\u00e9 est trait\u00e9e comme une soci\u00e9t\u00e9 \u00e9trang\u00e8re, le formulaire 5471 peut s'appliquer \u00e0 la place du formulaire 8865.<\/p>\r\n          <a class=\"tgup-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=\"tgup-article-card\"><div class=\"tgup-article-accent\"><\/div><div class=\"tgup-article-body\">\r\n          <div class=\"tgup-article-meta\">Formulaire 8858<\/div>\r\n          <h3>Traitement d'entit\u00e9 ignor\u00e9e<\/h3>\r\n          <p>Si l'entit\u00e9 est consid\u00e9r\u00e9e comme transparente aux fins fiscales am\u00e9ricaines, le formulaire 8858 peut devenir pertinent.<\/p>\r\n          <a class=\"tgup-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=\"tgup-article-card\"><div class=\"tgup-article-accent\"><\/div><div class=\"tgup-article-body\">\r\n          <div class=\"tgup-article-meta\">Cr\u00e9dits pour imp\u00f4t \u00e9tranger<\/div>\r\n          <h3>Imp\u00f4t du partenaire allemand et formulaire 1116<\/h3>\r\n          <p>L'imp\u00f4t allemand peut soutenir les cr\u00e9dits d'imp\u00f4t \u00e9trangers des \u00c9tats-Unis lorsque les revenus et l'imp\u00f4t sont correctement mis en correspondance.<\/p>\r\n          <a class=\"tgup-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=\"tgup-article-card\"><div class=\"tgup-article-accent\"><\/div><div class=\"tgup-article-body\">\r\n          <div class=\"tgup-article-meta\">Conformit\u00e9 annuelle<\/div>\r\n          <h3>Coordination du retour aux \u00c9tats-Unis<\/h3>\r\n          <p>Le formulaire 8865, les revenus de partenariat et les cr\u00e9dits d'imp\u00f4t \u00e9tranger doivent \u00eatre coordonn\u00e9s avec le formulaire 1040 du partenaire.<\/p>\r\n          <a class=\"tgup-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=\"tgup-section\">\r\n    <div class=\"tgup-wrap\">\r\n      <p class=\"tgup-eyebrow\">Planification et archives<\/p>\r\n      <h2>Maintenir un dossier fiscal distinct pour chaque associ\u00e9 am\u00e9ricain<\/h2>\r\n\r\n      <div class=\"tgup-question-grid\">\r\n        <div class=\"tgup-question-card\"><h3>Accord de partenariat<\/h3><p>Conservez l'accord et les avenants montrant la propri\u00e9t\u00e9, les attributions, les droits de vote et de distribution.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Historique de propri\u00e9t\u00e9<\/h3><p>Suivez la propri\u00e9t\u00e9 directe, indirecte et attribu\u00e9e tout au long de l'ann\u00e9e.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Apports en capital<\/h3><p>Documenter les contributions en esp\u00e8ces et en nature, y compris les dates et les valeurs.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Dossiers fiscaux allemands<\/h3><p>Conserver les d\u00e9clarations de partenariat allemand, les attributions, les d\u00e9clarations de revenus et les \u00e9valuations au niveau des associ\u00e9s.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Base externe<\/h3><p>Conserver les dossiers de travail de la base externe am\u00e9ricaine s\u00e9par\u00e9ment des comptes de capitaux allemands.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Distributions et transferts<\/h3><p>Suivre les distributions, les changements de partenaires et toute vente ou transfert de l'int\u00e9r\u00eat de la soci\u00e9t\u00e9 de personnes.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgup-section tgup-section-soft\">\r\n    <div class=\"tgup-wrap\">\r\n      <p class=\"tgup-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Continuez avec les probl\u00e8mes pertinents de partenariat et de reporting<\/h2>\r\n\r\n      <div class=\"tgup-topic-grid\">\r\n        <a class=\"tgup-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tgup-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=\"tgup-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgup-topic-card\" href=\"\/fr\/etats-unis-allemagne\/formulaire-de-partenariat-allemand-8865\/\">\r\n          <div class=\"tgup-topic-number\">8865<\/div>\r\n          <h3>Partenariat allemand \u2013 Formulaire 8865<\/h3>\r\n          <p>D\u00e9claration des partenariats \u00e9trangers pour les contribuables am\u00e9ricains.<\/p>\r\n          <span class=\"tgup-card-link\">Explorer le formulaire 8865<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgup-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-1116-german-tax\/\">\r\n          <div class=\"tgup-topic-number\">1116<\/div>\r\n          <h3>Formulaire 1116<\/h3>\r\n          <p>Cr\u00e9dits d'imp\u00f4t \u00e9tranger pour l'imp\u00f4t allemand au niveau des associ\u00e9s.<\/p>\r\n          <span class=\"tgup-card-link\">Explorer le formulaire 1116<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgup-topic-card\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus-de-citoyen-americain-vivant-en-allemagne\/\">\r\n          <div class=\"tgup-topic-number\">1040<\/div>\r\n          <h3>D\u00e9clarations de revenus annuelles aux \u00c9tats-Unis<\/h3>\r\n          <p>Coordonner les d\u00e9clarations de partenariat avec les d\u00e9clarations annuelles de l'individu am\u00e9ricain.<\/p>\r\n          <span class=\"tgup-card-link\">Explorer les documents annuels<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgup-section\">\r\n    <div class=\"tgup-wrap tgup-contact\">\r\n      <p class=\"tgup-eyebrow\">Fiscalit\u00e9 du partenariat \u00c9tats-Unis\u2013Allemagne<\/p>\r\n      <h2>\u00cates-vous un associ\u00e9 am\u00e9ricain dans un partenariat allemand ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner la fiscalit\u00e9 des associ\u00e9s allemands, la classification des entit\u00e9s am\u00e9ricaines, le formulaire 8865, la r\u00e9partition des revenus, la base externe, les distributions et les cr\u00e9dits d'imp\u00f4t \u00e9trangers.\r\n      <\/p>\r\n      <a class=\"tgup-button\" href=\"\/fr\/contact\/\">Discutez de votre int\u00e9r\u00eat pour un partenariat<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Businesses &amp; Ownership Interests German Partnership \u2013 U.S. Partner U.S.\u2013Germany Partnership Ownership Scenario German Partnership with a U.S. Partner A U.S. person who is a partner in a German partnership can face tax and reporting obligations in both countries. German partner-level taxation, U.S. entity classification, Form 8865, income allocation, outside basis, distributions [&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-16073","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>German Partnership with a U.S. Partner | Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance for U.S. partners in German partnerships, including Form 8865, income allocation, basis, distributions 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\" href=\"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/partenariat-germano-americain\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"german-partnership-us-partner\" \/>\n<meta property=\"og:description\" content=\"Tax guidance for U.S. partners in German partnerships, including Form 8865, income allocation, basis, distributions and foreign tax credits.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/partenariat-germano-americain\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxRep\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-28T06:53:56+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-partnership-us-partner\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-partnership-us-partner\\\/\",\"name\":\"German Partnership with a U.S. Partner | Tax Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\"},\"datePublished\":\"2026-08-28T06:52:43+00:00\",\"dateModified\":\"2026-08-28T06:53:56+00:00\",\"description\":\"Tax guidance for U.S. partners in German partnerships, including Form 8865, income allocation, basis, distributions and foreign tax credits.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-partnership-us-partner\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-partnership-us-partner\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-partnership-us-partner\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxrep.us\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"united-states-germany\",\"item\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"german-partnership-us-partner\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\",\"url\":\"https:\\\/\\\/taxrep.us\\\/\",\"name\":\"TaxRep\",\"description\":\"Tax Services\",\"publisher\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxrep.us\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#organization\",\"name\":\"Sesch USA LLC\",\"url\":\"https:\\\/\\\/taxrep.us\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/TaxRep-Logo-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/TaxRep-Logo-scaled.jpg\",\"width\":2560,\"height\":708,\"caption\":\"Sesch USA LLC\"},\"image\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Partenariat allemand avec un partenaire am\u00e9ricain | Guide fiscal","description":"Conseils fiscaux pour les associ\u00e9s am\u00e9ricains dans des partenariats allemands, y compris le formulaire 8865, l'attribution des revenus, la base, les distributions et les cr\u00e9dits d'imp\u00f4t \u00e9tranger.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/partenariat-germano-americain\/","og_locale":"fr_FR","og_type":"article","og_title":"german-partnership-us-partner","og_description":"Tax guidance for U.S. partners in German partnerships, including Form 8865, income allocation, basis, distributions and foreign tax credits.","og_url":"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/partenariat-germano-americain\/","og_site_name":"TaxRep","article_modified_time":"2026-08-28T06:53:56+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/taxrep.us\/united-states-germany\/german-partnership-us-partner\/","url":"https:\/\/taxrep.us\/united-states-germany\/german-partnership-us-partner\/","name":"Partenariat allemand avec un partenaire am\u00e9ricain | Guide fiscal","isPartOf":{"@id":"https:\/\/taxrep.us\/#website"},"datePublished":"2026-08-28T06:52:43+00:00","dateModified":"2026-08-28T06:53:56+00:00","description":"Conseils fiscaux pour les associ\u00e9s am\u00e9ricains dans des partenariats allemands, y compris le formulaire 8865, l'attribution des revenus, la base, les distributions et les cr\u00e9dits d'imp\u00f4t \u00e9tranger.","breadcrumb":{"@id":"https:\/\/taxrep.us\/united-states-germany\/german-partnership-us-partner\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxrep.us\/united-states-germany\/german-partnership-us-partner\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxrep.us\/united-states-germany\/german-partnership-us-partner\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxrep.us\/"},{"@type":"ListItem","position":2,"name":"united-states-germany","item":"https:\/\/taxrep.us\/united-states-germany\/"},{"@type":"ListItem","position":3,"name":"german-partnership-us-partner"}]},{"@type":"WebSite","@id":"https:\/\/taxrep.us\/#website","url":"https:\/\/taxrep.us\/","name":"TaxRep","description":"Services fiscaux","publisher":{"@id":"https:\/\/taxrep.us\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxrep.us\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/taxrep.us\/#organization","name":"Sesch USA LLC","url":"https:\/\/taxrep.us\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/taxrep.us\/#\/schema\/logo\/image\/","url":"https:\/\/taxrep.us\/wp-content\/uploads\/2023\/09\/TaxRep-Logo-scaled.jpg","contentUrl":"https:\/\/taxrep.us\/wp-content\/uploads\/2023\/09\/TaxRep-Logo-scaled.jpg","width":2560,"height":708,"caption":"Sesch USA LLC"},"image":{"@id":"https:\/\/taxrep.us\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/16073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/comments?post=16073"}],"version-history":[{"count":4,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/16073\/revisions"}],"predecessor-version":[{"id":16085,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/16073\/revisions\/16085"}],"up":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/15689"}],"wp:attachment":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/media?parent=16073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}