training
This training is held in German.
The regulations on the taxation of permanent establishments with a foreign connection have become more complicated as a result of the OECD's BEPS project. Furthermore, the importance of tax compliance has increased with the current regulations. The training provides you with the necessary specialist knowledge to recognize when permanent establishments are created and what type they are. It also explains how profits are to be allocated between permanent establishments and the parent company. The most important problem areas are discussed in detail using practical cases.
Contents
Definition of permanent establishment and types of permanent establishment
- Overview of current legislation, case law and announcements.
- National and international regulations.
- Overview of the individual types of permanent establishment (fixed place of business, construction/assembly permanent establishment, agency permanent establishment, service permanent establishment) and delimitation.
- Presentation of special cases (e.g. server location, home office, subcontracting).
The AOA and its application
- The Authorized OECD Approach (AOA) in theory and its implementation in Germany.
- Exceptions to the application of the AOA.
- Step-by-step determination of the operating result.
- Dealings and transfer pricing methods.
- Implementation via imputation and exemption method.
Administrative effort and documentation
- Registration and deregistration of business premises.
- Documentation in accordance with § 90 (3) of the German Fiscal Code.
- Auxiliary and secondary calculation.
Outlook
- Further developments at OECD level and implementation of the multilateral instrument.
- Effects of implementation in national law.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this qualification measure after you have registered.
Your benefit
In this event you will receive, among other things
- an overview of the current regulations on the taxation of international permanent establishments,
- Explanations on the concept of a permanent establishment and the different types of permanent establishments,
- a guide to the procedure for determining the permanent establishment result,
- Recommendations for action regarding the necessary administrative activities and documentation in connection with business premises and
- an up-to-date outlook on upcoming tax law changes in this area.
Methods
Lecture, practical examples and sample cases, design examples and discussion of individual cases. The speaker will be available to answer your individual questions and problems.
Recommended for
Specialists and managers from finance and accounting, controlling, tax departments and commercial management.
Seminar evaluation for "Business establishment taxation compact"
4.5 from 5
with 46 ratings
training content:
4.4
Content comprehensibility:
4.5
Practical relevance:
4
Trainer expertise:
4.8
Participant orientation:
4.8
Method variety:
4.4
Joint online training
Start dates and details
09.09.2025
Live-Online
Booking number:
33273
€ 890,- plus VAT.
€ 1,059.10 incl. VAT.
Course
zoom
Days & Times
1 day
Limited number of participants
Tuesday, 09.09.2025
09:00 am - 5:00 pm
09.12.2025
Live-Online
Booking number:
33273
€ 890,- plus VAT.
€ 1,059.10 incl. VAT.
Course
zoom
Days & Times
1 day
Limited number of participants
Tuesday, 09.12.2025
09:00 am - 5:00 pm
17.03.2026
Live-Online
Booking number:
33273
€ 890,- plus VAT.
€ 1,059.10 incl. VAT.
Course
zoom
Days & Times
1 day
Limited number of participants
Tuesday, 17.03.2026
09:00 am - 5:00 pm
Booking number:
33273
€ 890,- plus VAT.
€ 1,059.10 incl. VAT.
Details
1 day
Limited number of participants
Booking number:
33273
€ 890,- plus VAT.
€ 1,059.10 incl. VAT.
Details
1 day
Limited number of participants
No suitable date?
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