The origins of modern income tax date all the way back to the early Middle Ages. Church tithes were introduced in the 17th century, and later rulers levied territorial poll tax. The idea of systematic taxation arose purely from a lack of funds, and during this time more and more direct, and particularly indirect taxes came to pass.
German tax law is a world leader in terms of complexity and scope. In addition to tax legislation, which changes every year, today there are also comprehensive administrative provisions and a deluge of national judgements to contend with when preparing a tax return. Added to this are European jurisdiction and ever-stronger international influences boosted by advancing globalisation. Hence the notion that it should be possible to calculate one’s tax return on a coaster (Friedrich März 2003): at present German tax law literature fills 200 metres of shelf space.
The impact of tax cannot be underestimated, both over the course of history and in the future. Every private decision can have fiscal consequences in the complex German tax system. For example, the arrival of a baby completely changes the lives of its parents - also when it comes to tax. What’s more, these new citizens of the world are liable for tax from the day they are born. One of the first items of post a German citizen receives in life is their tax identification number.
First savings account, first job, marriage, building a house, having a child, divorce or separation, transfer of assets to the next generation - from cradle to grave, tax aspects should not be ignored.
As our private client, you assume various fiscal roles. Taking into account your personal circumstances, we prepare whichever tax returns you require as landlord, investor, retiree / pensioner or employee. Whether you are a cross-border commuter or subject to limited tax liability in Germany, or deployed abroad on secondment by your employer (particularly to Denmark), we are on-hand to advise.
In addition to merely declaratory public statements, we also help you structure your property assets for the purpose of income tax or tax planning for an anticipated inheritance. If necessary, we prepare a voluntary declaration on your behalf for obtaining impunity after having committed tax evasion.
The aim of our consultation is always to optimise your personal tax burden, taking into account your goals and individual circumstances.