Practicing as a Physician in germany

Taxation

Introduction to Accounting in Germany

The German way of doing the accounts, can be different to what you know back home. This page wants to give you a guide in a nutshell.

Read more...

Appeals in Taxation Matters

Paying taxes is something everyone "hates" but paying too much taxes is something even more worse. This page will give you some hints on what to do when you believe the assessment is wrong.

Read more...

Operational Deductions

Tax law in Germany strictly distinguishes between operational expenses, "Betriebsausgaben", and special expenses, "Sonderausgaben". Some of these special or personal expenses are deductible in full and some only partially. For simplification reasons, the distinctions of the special expenses will not be extensively discussed here. Your tax attorney or tax adviser will professionally deal with this. The difference between both kinds of deduction is that only income-related expenses can create a negative result for taxation. Sonderausgaben do not create negative income. A typical example will be if you are laid off. You have no income but expenses for job applications. These application costs can give you negative income. Supposing you are doing your taxes yourself, then just claim all special deductions in full and let the tax office do the subtracting. This is a lean but mean approach – but legal.

Read more...

Corporate Tax

This page will introduce you to corporate taxation in Germany. In other words, you will find out who is subject to Körperschaftssteuer.

Read more...

Tax Return and Declaration Duties for Employers

Employers are not only to pay the salary but also have to take care of some tax and social security duties of their employees. Non-compliance can mean personal liability...

Read more...

Additional information