境外税制系列—走进德国
活动简介
德国税制简介：德国实行联邦、州和地方三级课税制度，税收立法权和征收权主要集中在联邦，州一级也有权开征某些地方性税种。现行的主要税种有公司所得税、地方所得税、增值税、遗产和赠与税、社会保障税、财产税等。
企业同行对于德国税制的需求及困惑：
“德国税制非常复杂，作为极具代表性的欧洲税制之一，有很大的借鉴意义”
“公司总部在德国，每年会向德国支付股息红利等，想了解涉及海外的所得税预缴问题（股权、利息所得等）及相关转让定价风险，方便我与总部沟通及作好相应的安排。”
“公司与德国有大量的货物贸易往来，希望通过了解增值税或关税征收情况捕捉一些信息帮助进出口业务，实现降低费用或是不影响生产的目的。例如，原本计划通过海运向德国采购原料，因为不了解德国出口制度（出关时间和手续等）导致为保证生产进度而只能临时采用空运。”
本次活动主要内容：
—德国概览
—德国税制简介（企业类型、所得税、增值税、税务合规要求）
—中国企业会涉及的德国税务问题（反避税趋势与措施、税务亏损限制性抵扣原则、商业实质要求等）
活动特邀分享嘉宾
张先生专注于为中国的跨国企业提供国际税务咨询服务，积累了大量为跨国公司提供税务合规及咨询服务的经验。其中包括中国境内和境外的投资筹划、跨境的税务有效性供应链管理、控股架构和融资架构筹划、及税务重组等项目。张先生拥有马来西亚特许会计师执照，为英国特许会计师公会资深会员，马来西亚特许税务协会注册会员。
陈旭 企业税务咨询税务经理 德国安永 – 杜塞尔多夫分所
自2007年起，陈旭在德国杜塞尔多夫为多家在德跨国企业提供德国企业税务咨询服务，专业服务领域包括：税务合规与咨询服务，企业税务账目与结算分析，工资税，个人所得税，转让定价分析，以及德国税务审计咨询。陈先生尤其擅长协助在德中资企业，探讨其在德国遇到的税务问题及排查税务风险。陈先生是
德国注册税务师协会成员。
Joachim Guenther 德国税务部高级经理 全球税务服务网络 亚太地区 安永
2012年Joachim 从德国斯图加特安永调动到上海安永，主要协助德国客户在中国境内活动和支持设总部在亚太地区的企业到德国进行境外投资。Joachim 是一个资深的、协助过多国投资者投资的税务专业咨询顾问。Joachim在德国斯图加特州立大学担任过公司国际税务讲师并于2004取得德国注册税务师专业资格。
流程安排
15：00 Discovery：德国税制概览
—德国概览
(经济状况、中国企业在欧洲发生的收购交易、投资方式及非税方面的考量）
—德国税制简介
● 企业类型与税负
● 所得税（公司制VS合伙制，合并纳税，利息扣除限制，转让定价风险）
● 增值税
● 税务合规要求（征管体制等）
—中国企业会涉及的德国税务问题
● 反避税趋势与措施
● 税务亏损限制性抵扣原则
● 商业实质要求
● 经济合作发展组织之课税原则的实施
15:45 互动答疑
16:00 活动结束
EVENT BACKGROUND
Due to Economic Globalization, international commercial become frequently. However, there are many differences on tax, accounting between China and other countries. Under this situation, more and more colleagues are not only satisfied with Chinese Tax, but also begin to study other countries’ Tax. Germany, as a traditional developed and industrial nation in Europe, as a member of European, its tax is famous for rigor and complexity.
Introduction of Germany Tax：
Germany has federal, state and local tax system, which include corporate tax, local income tax, VAT, death and gift tax, social security tax, property tax, etc.
WORDS FROM COLLEAGUES
“Germany Tax is complexity and it worth to study because it is one of typical tax in Europe”
“There are many non-trading foreign exchange payment like interest every year, how to exploit relevant overseas tax to disuses tax planning with headquarter in Germany”
“my company has lots of international commercial with Germany companies，therefore I’d like to learn some useful information of VAT to help our business.”
TOPIC WILL BE DISCUSSED IN THIS EVENT
—Introduction of Germany
—Introduction of Germany Tax
—Common problem related to international commercial between China and Germany
SPEAKER
Soon Yen Chong, Senior Manager, International Tax Services, EY China Central
Soon Yen has accumulated a lot of experiences in tax compliance and advisory services with respect to cross-border transactions during his professional career, which include China inbound and outbound investment planning, cross-border operating model effectiveness, tax efficient holding structure and financing structure, and group restructuring project .He is Fellow member of the Association of Chartered Certified Accountants (FCCA) ,a member of Chartered Tax Institute of Malaysia (ATII) and Chartered Accountant (CA) with the Malaysian Institute of Accountants (MIA).
Xu Chen, Tax Manager, Business Tax Advisory, EY Germany – Dusseldorf office
Xu provides multinational companies with German tax advisory services since 2007, special areas of expertise are tax compliance and advisory services, analysis of company’s tax accounts and reporting, wage tax, individual income tax, Transfer Pricing analysis as well as advice on tax audits. While serving American, European and Japanese multinationals, Xu is especially experienced in advising Chinese inbound clients in Germany for German tax issues and tax risk limitation. Xu is German Certified Tax Advisor and a member of the Institute of German Certified Tax Advisors.
Joachim Guenther Senior Manager, German Tax Desk, Global Tax Desk Network, Asia-Pacific
In 2012 Joachim transferred from the Ernst & Young office in Stuttgart to the Ernst & Young Shanghai office. Here he works as Senior Manager at the Ernst & Young German Tax Desk, embedded in the Global Tax Desk Network in Asia- Pacific. Joachim assists inbound activities of German clients in China and supports enterprises headquartered in Asia-Pacific in their outbound investments into Germany. Joachim has an in-depth experience of advising multinational investors regarding relevant investment issues. He has got Professional Degree as German Tax advisor.
EVENT SCHEDULE
15：00 Discovery：Germany Tax
—Introduction of Germany
（Current Situation of Economic and M&A, etc.）
—Introduction of Germany Tax
● Types of Companies
● Corporate Tax（ Consolidated Tax Returns，Deduction of Interest，TP Risk）
● VAT
● Tax Compliance
—Common problem related to international commercial between China and Germany
● Anti-tax Avoidance
● Principle of Tax Loss Deduction
● Requirements of Business Essential
● OECD's Objectives in Canon of Taxation
15:45 Q&A
16:00 End of Event