{"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":"partnership-tedesca-partner-statunitense","status":"publish","type":"page","link":"https:\/\/taxrep.us\/it\/united-states-germany\/german-partnership-us-partner\/","title":{"rendered":"partenariato-tedesco-partner-statunitense"},"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=\"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>Partenariato tedesco \u2013 Partner statunitense<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgup-eyebrow\">Scenario di propriet\u00e0 della partnership Stati Uniti-Germania<\/p>\r\n      <h1>Partnership tedesca con un partner statunitense<\/h1>\r\n\r\n      <p class=\"tgup-lead\">\r\n        Un cittadino statunitense che \u00e8 socio in una partnership tedesca pu\u00f2 trovarsi ad affrontare obblighi fiscali e di dichiarazione in entrambi i paesi. La tassazione a livello di socio in Germania, la classificazione dell'entit\u00e0 negli Stati Uniti, il Modulo 8865, l'allocazione del reddito, la base esterna, le distribuzioni e i crediti d'imposta esteri dovrebbero essere coordinati insieme.\r\n      <\/p>\r\n\r\n      <nav class=\"tgup-jump-nav\" aria-label=\"Sezioni della pagina\">\r\n        <a class=\"tgup-jump-link\" href=\"#overview\">Panoramica<\/a>\r\n        <a class=\"tgup-jump-link\" href=\"#german-tax\">Tassa tedesca<\/a>\r\n        <a class=\"tgup-jump-link\" href=\"#us-tax\">Tasse statunitensi<\/a>\r\n        <a class=\"tgup-jump-link\" href=\"#reporting\">Rendicontazione<\/a>\r\n        <a class=\"tgup-jump-link\" href=\"#planning\">Pianificazione<\/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\">Panoramica<\/p>\r\n          <h2>Il socio pu\u00f2 essere tassato direttamente in entrambi i sistemi<\/h2>\r\n\r\n          <p class=\"tgup-lead\">\r\n            Le societ\u00e0 di persone tedesche sono spesso fiscalmente trasparenti a livello di socio, ma il trattamento statunitense dipende comunque dalla classificazione fiscale dell'entit\u00e0 negli Stati Uniti. Se \u00e8 trattata come una partnership estera, il socio statunitense potrebbe avere reddito corrente e obblighi di segnalazione con il Modulo 8865 anche in assenza di distribuzioni in contanti.\r\n          <\/p>\r\n\r\n          <p>\r\n            Il risultato fiscale annuale pu\u00f2 differire perch\u00e9 la Germania e gli Stati Uniti potrebbero allocare reddito, perdite, base imponibile e imposte in modo diverso.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgup-side-box\">\r\n          <h3>Domande da risolvere<\/h3>\r\n          <ul class=\"tgup-side-list\">\r\n            <li>Come \u00e8 classificata l'entit\u00e0 ai fini fiscali statunitensi?<\/li>\r\n            <li>Quale percentuale possiede il partner statunitense?<\/li>\r\n            <li>Il modulo 8865 si applica?<\/li>\r\n            <li>Come viene ripartito il reddito di una societ\u00e0 di persone in ciascun paese?<\/li>\r\n            <li>Come deve essere tracciata la base esterna?<\/li>\r\n            <li>Le tasse tedesche possono generare crediti d'imposta esteri statunitensi?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgup-sister\">\r\n        <div>\r\n          <h3>Prospettiva fiscale tedesca<\/h3>\r\n          <p>\r\n            La controparte tedesca TaxRep si concentra sulla tassazione delle societ\u00e0 di persone tedesche, sulle assegnazioni ai soci e sulle conseguenze della propriet\u00e0 transfrontaliera.\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          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=\"tgup-section tgup-section-soft\">\r\n    <div class=\"tgup-wrap\">\r\n      <p class=\"tgup-eyebrow\">Tassazione dei soci in Germania<\/p>\r\n      <h2>Il reddito delle societ\u00e0 di persone tedesche \u00e8 generalmente ripartito tra i soci<\/h2>\r\n\r\n      <div class=\"tgup-situation-grid\">\r\n\r\n        <article class=\"tgup-situation-card\">\r\n          <h3>Reddito da socio<\/h3>\r\n          <p>\r\n            Un partner statunitense pu\u00f2 essere tassato in Germania sulla sua quota di reddito della societ\u00e0 di persone tedesca a seconda dell'attivit\u00e0 e della struttura.\r\n          <\/p>\r\n          <div class=\"tgup-tags\"><span class=\"tgup-tag\">Partnership<\/span><span class=\"tgup-tag\">Germania<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgup-situation-card\">\r\n          <h3>Attivit\u00e0 commerciale o d'impresa<\/h3>\r\n          <p>\r\n            Le attivit\u00e0 commerciali tedesche operative possono generare conseguenze in termini di reddito e imposta commerciale tedesca a livello di societ\u00e0 di persone o di socio.\r\n          <\/p>\r\n          <div class=\"tgup-tags\"><span class=\"tgup-tag\">Reddito d'impresa<\/span><span class=\"tgup-tag\">Imposta sul commercio<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgup-situation-card\">\r\n          <h3>Assegnazioni speciali e pagamenti<\/h3>\r\n          <p>\r\n            La remunerazione dei soci, le attivit\u00e0 aziendali speciali e i pagamenti a parti correlate\r\n            possono richiedere un\u2019analisi separata per la Germania e gli Stati Uniti.\r\n          <\/p>\r\n          <div class=\"tgup-tags\"><span class=\"tgup-tag\">Pagamenti ai partner<\/span><span class=\"tgup-tag\">Assegnazione<\/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\">Tassazione dei soci negli Stati Uniti<\/p>\r\n      <h2>Il reddito imponibile statunitense potrebbe non essere uguale all'assegnazione del partner tedesco<\/h2>\r\n\r\n      <div class=\"tgup-question-grid\">\r\n\r\n        <div class=\"tgup-question-card\">\r\n          <h3>Allocazione del reddito<\/h3>\r\n          <p>\r\n            Il reddito di una partnership imponibile negli Stati Uniti deve essere determinato secondo le norme statunitensi anzich\u00e9 limitarsi a copiare il risultato fiscale tedesco.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgup-question-card\">\r\n          <h3>Base esterna<\/h3>\r\n          <p>\r\n            Contributi, reddito, perdite e distribuzioni influiscono sulla base esterna negli Stati Uniti indipendentemente dal conto capitale tedesco.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgup-question-card\">\r\n          <h3>Distribuzioni<\/h3>\r\n          <p>\r\n            Le distribuzioni in contanti o in beni possono generare diversi risultati fiscali negli Stati Uniti a seconda della base e delle precedenti allocazioni di reddito.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgup-question-card\">\r\n          <h3>Crediti d'imposta esteri<\/h3>\r\n          <p>\r\n            L'imposta tedesca imposta al socio pu\u00f2 essere rilevante per i crediti d'imposta esteri degli Stati Uniti, subordinatamente a norme di localizzazione, categoria e tempistica.\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\">Rendicontazione e classificazione delle entit\u00e0<\/p>\r\n      <h2>Il modulo 8865 pu\u00f2 essere fondamentale per il profilo di dichiarazione negli Stati Uniti<\/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\">Modulo 8865<\/div>\r\n          <h3>Dichiarazione di partenariato estero<\/h3>\r\n          <p>La titolarit\u00e0, il controllo, i conferimenti e le variazioni della titolarit\u00e0 determinano quale categoria del Modulo 8865 possa essere applicabile.<\/p>\r\n          <a class=\"tgup-card-link\" href=\"\/it\/stati-uniti-germania\/modulo-tedesco-di-partenariato-8865\/\">Leggi la guida del Modulo 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\">Classificazione<\/div>\r\n          <h3>Societ\u00e0 di persone, societ\u00e0 di capitali o entit\u00e0 considerata trasparente?<\/h3>\r\n          <p>La forma giuridica tedesca non determina di per s\u00e9 la classificazione fiscale statunitense.<\/p>\r\n          <a class=\"tgup-card-link\" href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">Esplora la classificazione delle entit\u00e0<\/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\">Modulo 5471<\/div>\r\n          <h3>Trattamento aziendale<\/h3>\r\n          <p>Se l&#x27;entit\u00e0 \u00e8 considerata una societ\u00e0 estera, potrebbe essere necessario utilizzare il modulo 5471 anzich\u00e9 il modulo 8865.<\/p>\r\n          <a class=\"tgup-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=\"tgup-article-card\"><div class=\"tgup-article-accent\"><\/div><div class=\"tgup-article-body\">\r\n          <div class=\"tgup-article-meta\">Modulo 8858<\/div>\r\n          <h3>Trattamento come entit\u00e0 ignorata ai fini fiscali<\/h3>\r\n          <p>Se l'entit\u00e0 \u00e8 considerata trasparente ai fini fiscali statunitensi, il Modulo 8858 pu\u00f2 diventare rilevante.<\/p>\r\n          <a class=\"tgup-card-link\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-2\/\">Esplora la rendicontazione delle entit\u00e0<\/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\">Crediti d'imposta esteri<\/div>\r\n          <h3>Tasse del partner tedesco e Modulo 1116<\/h3>\r\n          <p>L'imposta tedesca pu\u00f2 supportare i crediti d'imposta esteri degli Stati Uniti laddove il reddito e l'imposta siano correttamente abbinati.<\/p>\r\n          <a class=\"tgup-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=\"tgup-article-card\"><div class=\"tgup-article-accent\"><\/div><div class=\"tgup-article-body\">\r\n          <div class=\"tgup-article-meta\">Conformit\u00e0 annuale<\/div>\r\n          <h3>Coordinamento del ritorno negli Stati Uniti<\/h3>\r\n          <p>Il modulo 8865, il reddito della partnership e i crediti d'imposta esteri devono essere coordinati con il Modulo 1040 del socio.<\/p>\r\n          <a class=\"tgup-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=\"tgup-section\">\r\n    <div class=\"tgup-wrap\">\r\n      <p class=\"tgup-eyebrow\">Pianificazione e Registri<\/p>\r\n      <h2>Mantenere una cartella fiscale separata per il socio statunitense<\/h2>\r\n\r\n      <div class=\"tgup-question-grid\">\r\n        <div class=\"tgup-question-card\"><h3>Accordo di partenariato<\/h3><p>Conservare l'accordo e le relative modifiche che dimostrano propriet\u00e0, assegnazioni, diritti di voto e di distribuzione.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Cronologia della propriet\u00e0<\/h3><p>Traccia la propriet\u00e0 diretta, indiretta e attribuita durante tutto l'anno.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Conferimenti di capitale<\/h3><p>Documentare i contributi in contanti e in beni, comprese le date e i valori.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Registri fiscali tedeschi<\/h3><p>Conservare le dichiarazioni di partenariato tedesco, le allocazioni, i rendimenti e le valutazioni a livello di partner.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Base esterna<\/h3><p>Conservare i fogli di lavoro della base esterna statunitense separatamente dai conti di capitale tedeschi.<\/p><\/div>\r\n        <div class=\"tgup-question-card\"><h3>Distribuzioni e trasferimenti<\/h3><p>Tracciare le distribuzioni, i cambiamenti dei partner e qualsiasi vendita o trasferimento della quota di partnership.<\/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\">Guide correlate tra Stati Uniti e Germania<\/p>\r\n      <h2>Continuare con le relative questioni di partenariato e di rendicontazione<\/h2>\r\n\r\n      <div class=\"tgup-topic-grid\">\r\n        <a class=\"tgup-topic-card\" href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">\r\n          <div class=\"tgup-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=\"tgup-card-link\">Esplora le attivit\u00e0<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgup-topic-card\" href=\"\/it\/stati-uniti-germania\/modulo-tedesco-di-partenariato-8865\/\">\r\n          <div class=\"tgup-topic-number\">8865<\/div>\r\n          <h3>Partnership tedesca \u2013 Modulo 8865<\/h3>\r\n          <p>Dichiarazione delle partnership estere per i contribuenti statunitensi.<\/p>\r\n          <span class=\"tgup-card-link\">Esplora il Modulo 8865<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgup-topic-card\" href=\"\/it\/stati-uniti-germania\/form-1116-german-tax\/\">\r\n          <div class=\"tgup-topic-number\">1116<\/div>\r\n          <h3>Modulo 1116<\/h3>\r\n          <p>Crediti d'imposta esteri per l'imposta tedesca a livello di socio.<\/p>\r\n          <span class=\"tgup-card-link\">Esplora il Modulo 1116<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgup-topic-card\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-cittadino-americano-residente-in-germania\/\">\r\n          <div class=\"tgup-topic-number\">1040<\/div>\r\n          <h3>Dichiarazioni dei redditi annuali negli Stati Uniti<\/h3>\r\n          <p>Coordina la rendicontazione della partnership con le dichiarazioni annuali dell'individuo statunitense.<\/p>\r\n          <span class=\"tgup-card-link\">Esplora i bilanci annuali<\/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\">Imposta di partenariato USA-Germania<\/p>\r\n      <h2>Sei un partner statunitense in una partnership tedesca?<\/h2>\r\n      <p>\r\n        Siamo in grado di coordinare la tassazione dei soci tedeschi, la classificazione delle entit\u00e0 statunitensi, il Modulo 8865, l'allocazione del reddito, la base esterna, le distribuzioni e i crediti d'imposta esteri.\r\n      <\/p>\r\n      <a class=\"tgup-button\" href=\"\/it\/contatto\/\">Discuti il tuo interesse per la partnership<\/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, 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