“Taxation of Enterprises in Germany” is the first detailed handbook of its kind to be published in English. Dr. Jochen Bahns, partner at the law firm Flick Gocke Schaumburg, comprehensively examines core aspects of German group tax law and corporate tax law in a domestic and international context over 1,200 pages. With an extensive FAQ catalogue, numerous examples, and English translations of key German tax regulations, the book is an invaluable resource for understanding and navigating the taxation of enterprises.
It is aimed at domestic and foreign legal and tax professionals, cross-border enterprises, and investors wishing to learn more about tax law in Germany. The practice-orientated handbook aims to familiarize this target group with the often complex provisions of German tax law in a structured manner.
The starting point is an immaculately researched presentation of domestic income taxation for individuals, partnerships and corporations, both domestically and internationally. Next, the guide presents tax aspects of inbound and outbound activities, M&A transactions and reorganizations. This is followed by detailed overviews of VAT, real estate transfer tax, inheritance and gift tax, and tax procedural law. The guide concludes with a description of the basic principles under corporate law for the most important forms of partnerships and corporations in Germany.
“Taxation of Enterprises in Germany” is part of the "German Law Accessible" series published by C.H. Beck. It is now available online at https://www.beck-shop.de/bahns-taxation-of-enterprises-germany/product/34942480
Dr. Jochen Bahns is a lawyer and tax advisor at Flick Gocke Schaumburg’s Bonn office. He has advised domestic and foreign enterprises and groups on group and corporate tax law for more than 20 years, focusing particularly on international tax law and M&A transactions and reorganizations.