International Tax Law - Our core

competency

Our managing director August Schleicher, graduate in business management and tax consultant, was awarded the title Expert consultant in international tax law by the Berlin Chamber of Tax Consultants on 23 September 2009 on the basis of proven special knowledge and experience. Prior to this, Mr Schleicher acquired the required special theoretical knowledge in international tax law and demonstrated it in examinations at the University of Freiburg (Albert-Ludwigs-Universität Freiburg). International tax law is gaining in significance. Companies are increasingly acting in an international environment. This pertains to both German companies with cross- border economic interests and foreign companies with activities in Germany. Private persons are also affected, for instance when employed abroad, purchasing holiday homes in another country or receiving other foreign income. International inheritance tax law makes up a special area of focus. Cross-border taxation means having to deal with an abundance of special provisions in tax law. These are based on national and European tax law, on intergovernmental contracts and on the jurisdiction of the courts, particularly the European Court of Justice. The national tax systems of individual countries are not harmonised. This can lead to double taxation. By applying special legal provisions, however, this can usually be avoided. The intergovernmental agreements on the avoidance of double taxation play an essential role in this. In the case of cross-border activity, special tax planning often makes it possible to achieve a reduction in the tax burden.