steuerberatung

8 May, 2017

TAXATION OF REAL ESTATES LOCATED IN SPAIN HELD BY PERSONS WITH TAX RESIDENCE IN GERMANY

Whenever a natural person owns one or more real estates for private purposes in Spain, the following yearly taxes (apart from the property tax “IBI“) apply […]
8 May, 2017

EXECUTIVE LIABILITY IN SPANISH COMPANIES

Nowadays, Spanish Tax Authorities tend to initiate liability transfer procedures against the Directors of a company when the latter itself is not able to settle its […]
8 May, 2017

RISKS OF A PERMANENT ESTABLISHMENT WITH EMPLOYEE IN SPAIN

A German enterprise may as well have an employee in Spain without the necessity of a legal structure (such as a subsidiary or a permanent establishment). […]
8 May, 2017

TRANSFER PRICING

En el año 2009 se aprobó en España un régimen especial de sanciones muy severas para aquellas compañías que no tuviesen documentadas las operaciones con entidades […]
8 May, 2017

RIESGO DE ESTABLECIMIENTO PERMANENTE CON TRABAJADOR EN ESPAÑA

Para que una empresa alemana pueda tener un trabajador en España, no es imprescindible que disponga de la respectiva estructura legal (como por ejemplo una filial […]
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