What makes attractive employers stand out in the competition for skilled workers? A company car or subsidised public transport, canteen subsidy or an extensive benefits portal, team events or workcations abroad? Take advantage of our expertise in implementing tax for your individual ideas. Are sales promotion schemes and incentives for securing leads part of your corporate culture? Get advice from us on lump-sum tax for business partners and the tax compliance that goes with it.
Our payroll tax experts will guide you through planning, to designing and implementing the process, to defence at a payroll audit. We see the whole picture and can advise you as required by involving our specialist teams from VAT, global mobility or from Grant Thornton Legal, our powerful legal advisory.
We understand our clients and our job. We find the right solution for every challenge you face.
Do you have any questions about applying current or imminent legislation or do you need to talk about an approach to best practice? Our experts are familiar with all the current topics in legislation, administration and case law. We have many years of practical experience. Questions can therefore often be resolved right away in conversation. At the same time, we always keep the whole picture in view, and address any overlap with legal issues concerning employment or VAT.
In certain situations, employers are legally obliged to contact the tax authorities proactively. This requirement includes situations in which employers are uncertain of their duties or if the employer discovers after the fact that payroll deductions are incorrect (‘voluntary disclosures’).
Applications for the issuing of binding information by the tax authorities creates legal certainty. But this only has a positive effect if the matter is described in its entirety. A well-reasoned basis for the application increases the chances of success. We’ll assist you with all the necessary internal steps, making the application and implementing it.
An essential element to making a voluntary disclosure successfully is recording and calculating the tax liability completely. What’s more, it often has to be done very quickly to count as being ‘without reasonable delay’. Our experts will analyse the crucial matters for you, carry out the evaluations required and take on communication with the tax authorities. We’ll address any points of contact with legal issues concerning social security or VAT. A coordinated approach with the proceedings advisory team is second nature to us.
Our experienced team will support you in all areas of TCMS advisory. Our services include standardised processing (BPMN 2.0), process advisory, risk evaluations using a risk control matrix and applying them. You can find our services in detail here.
We’ll communicate with the tax authorities. This includes coordination and specialist handling of audit requests and attending appointments at your premises (e.g. as part of the final discussion).
Would management or internal revision like an overview of the current status of implemented processes? The tax or HR function would like to be prepared as well as they can for an upcoming payroll audit? Our experts will carry out a risk-based health check. This is composed of interviews, data analysis and inspection of relevant checklists and policies. The project is rounded off with a presentation of results and recommendations for action. We’ll proactively address any points of contact with legal issues concerning social security or VAT.
Our experts regularly give talks and presentations. Alongside the imparting of practical knowledge, we consider a successful didactic approach to be important. We inquire about your practical needs for training and incorporate these situations into our training plan. Our motto is ‘Payroll tax workshops are fun!’ Interactive elements complete the plan, ensure the transfer of knowledge and increase the success of learning.
A celebration to send off valued staff members when they leave is to thank them personally, together with their closest family members, and to look back on what you have achieved to-gether. But companies often combine this with practical business goals such as announcing who will take their place or talking to business customers.
The German trade tax aims to assess the taxable entity – the business operation (“Gewerbebetrieb”) – based on its own earning capacity, without regard to the personal characteristics of the taxpayer or their personal relationship to the taxable entity. In the case of foreign-related aspects of the trade tax, the so-called “territoriality principle” is to be applied. For taxpayers subject to resident income or corporate taxation who operate a business within the meaning of Sect. 2 of the Trade Tax Act, this territoriality must therefore be “established,” inter alia, through the deduction provided for in Sect. 9 no. 3 of the Trade Tax Act. The fourth chamber of the Federal Tax Court has now ruled on the special case of internationally active shipping companies (file number IV R 30/23).
The treatment of wages under German double tax treaties essentially follows the regulations of Art. 15 of the OECD Model Convention 2025. Only the state of residence is entitled to tax such income, “unless the employment is performed in the other contracting state.” The regulations in paragraph 2 of Art. 15 then establish exceptions to the source state’s competing right to tax. In this context, the Federal Tax Court has now once again had to rule on a treaty override (Sect. 50d(9) of the Income Tax Act). In cases of substantive errors, however, it can (unfortunately) also “change course” beforehand.
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