Individuals

Many foreign people live in their own apartment or house in Germany. A lot of those people use these accommodation
only for private-holiday purposes. Some of them achieve income from German sources.

There are other people who don’t have an apartment or house in Germany, but live more than 183 days in Germany.

In both cases taxation in Germany occur which is not a problem for itself. Most of the countries avoid double taxation
with bilateral double taxation treaties.

The most popular taxes with international interference are: Income tax and estate tax. Subject to estate tax there are
only 7 states which have entered into a double taxation treaty.

It might important to know about the certain provisions which are made in these treaties. It is our business to analyze
your individual tax situation and inform you about the liabilities, risks and recommend improvements.