{"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":"societa-a-responsabilita-limitata-tedesca-con-proprietario-statunitense","status":"publish","type":"page","link":"https:\/\/taxrep.us\/it\/united-states-germany\/german-gmbh-us-owner\/","title":{"rendered":"srl tedesca di propriet\u00e0 statunitense"},"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=\"Briciola di pane\">\r\n        <span><a href=\"\/it\/\">Casa<\/a><\/span>\r\n        <span><a href=\"\/it\/stati-uniti-germania\/\">Stati Uniti-Germania<\/a><\/span>\r\n        <span><a href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">Attivit\u00e0 commerciali e partecipazioni societarie<\/a><\/span>\r\n        <span>GmbH tedesca \u2013 Proprietario statunitense<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tggu-eyebrow\">Scenario di propriet\u00e0 aziendale tra Stati Uniti e Germania<\/p>\r\n      <h1>Una GmbH tedesca di propriet\u00e0 di una persona statunitense<\/h1>\r\n\r\n      <p class=\"tggu-lead\">\r\n        Un cittadino statunitense che possiede quote in una GmbH tedesca pu\u00f2 affrontare obblighi fiscali e di reporting in entrambi i paesi. La tassazione societaria tedesca, il Modulo 5471 degli Stati Uniti, le norme CFC, Subpart F, GILTI, la tassazione dei dividendi, i crediti d'imposta esteri e il monitoraggio della base imponibile dovrebbero essere coordinati come un unico profilo fiscale dell'azionista.\r\n      <\/p>\r\n\r\n      <nav class=\"tggu-jump-nav\" aria-label=\"Sezioni della pagina\">\r\n        <a class=\"tggu-jump-link\" href=\"#overview\">Panoramica<\/a>\r\n        <a class=\"tggu-jump-link\" href=\"#german-tax\">Tassa tedesca<\/a>\r\n        <a class=\"tggu-jump-link\" href=\"#us-tax\">Tasse statunitensi<\/a>\r\n        <a class=\"tggu-jump-link\" href=\"#reporting\">Rendicontazione<\/a>\r\n        <a class=\"tggu-jump-link\" href=\"#planning\">Pianificazione<\/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\">Panoramica<\/p>\r\n          <h2>Le tasse sulle societ\u00e0 tedesche e le tasse sugli azionisti statunitensi sono livelli separati<\/h2>\r\n\r\n          <p class=\"tggu-lead\">\r\n            La GmbH \u00e8 generalmente soggetta all'imposta sulle societ\u00e0 tedesca, mentre l'azionista statunitense potrebbe essere soggetto a norme annuali separate di rendicontazione e di inclusione del reddito negli Stati Uniti, a seconda della propriet\u00e0 e del controllo.\r\n          <\/p>\r\n\r\n          <p>\r\n            Anche laddove la GmbH non distribuisca liquidit\u00e0, le norme statunitensi sulle CFC possono generare reddito imponibile corrente per gli azionisti. Successivi dividendi e cessioni di partecipazioni richiedono quindi un coordinamento in termini di base imponibile, PTEP e credito d'imposta estero.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tggu-side-box\">\r\n          <h3>Domande da risolvere<\/h3>\r\n          <ul class=\"tggu-side-list\">\r\n            <li>Qual \u00e8 la percentuale di propriet\u00e0 della GmbH?<\/li>\r\n            <li>L'attribuzione aumenta la percentuale di propriet\u00e0 statunitense?<\/li>\r\n            <li>La GmbH \u00e8 una CFC?<\/li>\r\n            <li>Il Modulo 5471 si applica?<\/li>\r\n            <li>La Subpart F o il GILTI sono rilevanti?<\/li>\r\n            <li>Come saranno tassati i dividendi e una successiva vendita?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tggu-sister\">\r\n        <div>\r\n          <h3>Prospettiva fiscale tedesca<\/h3>\r\n          <p>\r\n            La controparte tedesca di TaxRep si concentra sulla tassazione delle societ\u00e0 in Germania, sulla tassazione degli azionisti e sulla propriet\u00e0 transfrontaliera di aziende tedesche.\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          Una prospettiva tedesca aperta\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\">Tassazione tedesca<\/p>\r\n      <h2>La GmbH rimane soggetta al sistema fiscale societario tedesco<\/h2>\r\n\r\n      <div class=\"tggu-situation-grid\">\r\n\r\n        <article class=\"tggu-situation-card\">\r\n          <h3>Imposta sul reddito delle societ\u00e0<\/h3>\r\n          <p>\r\n            La GmbH tedesca \u00e8 generalmente soggetta all'imposta sulle societ\u00e0 tedesca sui suoi profitti imponibili.\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>Imposta sul commercio<\/h3>\r\n          <p>\r\n            L'imposta commerciale tedesca pu\u00f2 anche trovare applicazione a seconda delle attivit\u00e0 della GmbH e del comune locale.\r\n          <\/p>\r\n          <div class=\"tggu-tags\"><span class=\"tggu-tag\">Produttore di beni<\/span><span class=\"tggu-tag\">Germania<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tggu-situation-card\">\r\n          <h3>Ritenuta sui dividendi<\/h3>\r\n          <p>\r\n            Le distribuzioni a un azionista statunitense possono sollevare questioni relative all'imposta alla fonte tedesca e a una possibile agevolazione fiscale in base ai trattati.\r\n          <\/p>\r\n          <div class=\"tggu-tags\"><span class=\"tggu-tag\">Dividendi<\/span><span class=\"tggu-tag\">Ritenzione<\/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\">Tassazione degli azionisti statunitensi<\/p>\r\n      <h2>Le tasse statunitensi possono sorgere prima che la GmbH distribuisca denaro<\/h2>\r\n\r\n      <div class=\"tggu-question-grid\">\r\n\r\n        <div class=\"tggu-question-card\">\r\n          <h3>Societ\u00e0 estera controllata<\/h3>\r\n          <p>\r\n            Se i requisiti di propriet\u00e0 sono soddisfatti, la GmbH pu\u00f2 essere una CFC ai fini fiscali statunitensi.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggu-question-card\">\r\n          <h3>Sottoparte F<\/h3>\r\n          <p>\r\n            Talune categorie di reddito possono attivare inclusioni correnti per gli azionisti statunitensi, anche se i profitti rimangono all'interno della 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            Il GILTI pu\u00f2 generare un'ulteriore tassazione corrente negli Stati Uniti per gli azionisti statunitensi di una CFC, a seconda dei fatti e del tipo di contribuente.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggu-question-card\">\r\n          <h3>Dividendi<\/h3>\r\n          <p>\r\n            Le distribuzioni effettive dovrebbero essere coordinate con le precedenti inclusioni negli Stati Uniti, gli utili e i profitti, il PTEP e la ritenuta alla fonte tedesca.\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\">Rendicontazione e Registri degli Azionisti<\/p>\r\n      <h2>Il modulo 5471 \u00e8 centrale, ma non \u00e8 sempre l'unico problema di dichiarazione<\/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\">Modulo 5471<\/div>\r\n          <h3>Rendicontazione annuale delle societ\u00e0 estere<\/h3>\r\n          <p>La propriet\u00e0, il controllo e lo status di CFC determinano la categoria di deposito e i prospetti richiesti.<\/p>\r\n          <a class=\"tggu-card-link\" href=\"\/it\/stati-uniti-germania\/modulo-5471-per-srl-tedesca\/\">Leggi la guida del Modulo 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 fiscale delle azioni e PTEP<\/h3>\r\n          <p>La base azionaria statunitense e gli utili precedentemente tassati dovrebbero essere tracciati indipendentemente dal patrimonio netto contabile tedesco.<\/p>\r\n          <a class=\"tggu-card-link\" href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">Esplora le partecipazioni societarie<\/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\">Crediti d'imposta esteri<\/div>\r\n          <h3>Tasse tedesche e crediti statunitensi<\/h3>\r\n          <p>Le tasse tedesche a livello societario e degli azionisti possono interagire in modo diverso con le norme statunitensi sul credito d'imposta estero.<\/p>\r\n          <a class=\"tggu-card-link\" href=\"\/it\/stati-uniti-germania\/form-1116-german-tax\/\">Leggi la guida al Modulo 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\">Trasferimenti di quote<\/div>\r\n          <h3>Donazione o successione di quote di GmbH<\/h3>\r\n          <p>La ricezione di quote di una GmbH pu\u00f2 creare sia problemi di imposta di trasferimento sia conseguenze immediate di dichiarazione negli Stati Uniti.<\/p>\r\n          <a class=\"tggu-card-link\" href=\"\/it\/stati-uniti-germania\/donazione-di-quote-di-gmbh-tedesca-a-cittadino-statunitense\/\">Leggi la guida al trasferimento<\/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\">Gestione<\/div>\r\n          <h3>Dove viene gestita l'azienda<\/h3>\r\n          <p>La gestione transfrontaliera e l'attivit\u00e0 degli azionisti possono influire sull'analisi della residenza fiscale, dei salari e della stabile organizzazione.<\/p>\r\n          <a class=\"tggu-card-link\" href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">Esplora la tassazione aziendale<\/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\u00e0 annuale<\/div>\r\n          <h3>Coordinamento delle dichiarazioni dei redditi negli Stati Uniti<\/h3>\r\n          <p>Il Modulo 5471, i calcoli CFC, i dividendi e i crediti d'imposta esteri devono essere coordinati con il Modulo 1040 dell'azionista.<\/p>\r\n          <a class=\"tggu-card-link\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-cittadino-americano-residente-in-germania\/\">Leggi la guida al deposito annuale<\/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\">Pianificazione e Registri<\/p>\r\n      <h2>Mantenere una cartella fiscale separata per gli azionisti statunitensi della GmbH<\/h2>\r\n\r\n      <div class=\"tggu-question-grid\">\r\n        <div class=\"tggu-question-card\"><h3>Registri di propriet\u00e0<\/h3><p>Traccia la propriet\u00e0 diretta, indiretta e attribuita e i diritti di voto nel corso dell'anno.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Finanziari tedeschi<\/h3><p>Conservare i bilanci annuali, le dichiarazioni dei redditi e i bilanci di verifica per i documenti di lavoro di reporting negli Stati Uniti.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Registri dei dividendi<\/h3><p>Distribuzioni di documenti, ritenute alla fonte e relative delibere assembleari.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Base e PTEP<\/h3><p>Mantenere prospetti cumulativi della base azionaria statunitense e del PTEP (Previously Taxed Earnings and Profits) anzich\u00e9 ricostruirli alla vendita delle azioni.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Variazioni di capitale<\/h3><p>Registrare aumenti di capitale, trasferimenti, rimborsi e variazioni delle percentuali di partecipazione degli azionisti.<\/p><\/div>\r\n        <div class=\"tggu-question-card\"><h3>Sostegno tramite credito d'imposta<\/h3><p>Conservare le valutazioni fiscali tedesche e le prove di pagamento necessarie per l'analisi del credito d'imposta estero degli Stati Uniti.<\/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\">Guide correlate tra Stati Uniti e Germania<\/p>\r\n      <h2>Continua con le questioni pertinenti relative alla GmbH e ai soci<\/h2>\r\n\r\n      <div class=\"tggu-topic-grid\">\r\n        <a class=\"tggu-topic-card\" href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">\r\n          <div class=\"tggu-topic-number\">04<\/div>\r\n          <h3>Attivit\u00e0 commerciali e partecipazioni societarie<\/h3>\r\n          <p>Torna al centro completo sulla propriet\u00e0 aziendale tra Stati Uniti e Germania.<\/p>\r\n          <span class=\"tggu-card-link\">Esplora le attivit\u00e0<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggu-topic-card\" href=\"\/it\/stati-uniti-germania\/modulo-5471-per-srl-tedesca\/\">\r\n          <div class=\"tggu-topic-number\">5471<\/div>\r\n          <h3>GmbH tedesca \u2013 Modulo 5471<\/h3>\r\n          <p>Dichiarazione delle societ\u00e0 estere per gli azionisti statunitensi.<\/p>\r\n          <span class=\"tggu-card-link\">Esplora il Modulo 5471<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggu-topic-card\" href=\"\/it\/stati-uniti-germania\/donazione-di-quote-di-gmbh-tedesca-a-cittadino-statunitense\/\">\r\n          <div class=\"tggu-topic-number\">REGALO<\/div>\r\n          <h3>Quote di S.r.l. trasferite<\/h3>\r\n          <p>Conseguenze in materia di imposta di successione e donazione derivanti dalla ricezione di quote di una GmbH.<\/p>\r\n          <span class=\"tggu-card-link\">Esplora le azioni trasferite<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggu-topic-card\" href=\"\/it\/stati-uniti-germania\/form-1116-german-tax\/\">\r\n          <div class=\"tggu-topic-number\">1116<\/div>\r\n          <h3>Modulo 1116<\/h3>\r\n          <p>Credito d'imposta estero per l'imposta tedesca.<\/p>\r\n          <span class=\"tggu-card-link\">Esplora il Modulo 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\">Imposta sulle societ\u00e0 USA-Germania GmbH<\/p>\r\n      <h2>Possiedi azioni di una GmbH tedesca come contribuente statunitense?<\/h2>\r\n      <p>\r\n        Possiamo coordinare la tassazione delle societ\u00e0 e degli azionisti tedeschi, il Modulo 5471, le questioni relative a CFC\/Subpart F\/GILTI, i dividendi, la base imponibile, i PTEP e i crediti d'imposta esteri.\r\n      <\/p>\r\n      <a class=\"tggu-button\" href=\"\/it\/contatto\/\">Discuti la propriet\u00e0 della tua 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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