International Tax & Permanent Establishments

Home Services Tax ITP

INTRO

WHAT MAKES US UNIQUE

ITP TAXPERTISE CENTER

CONTACT

NEWS

International Tax & Permanent Establishments (ITP)

Multinational companies often face significant tax challenges as soon as their activities expand to international locations. Each country has its own tax regulations and specific practices, requiring a well-thought-out approach.

The ITP team at WTS specialises in precisely these challenges, providing tax advice and support for cross-border business activities both at home and abroad. The industries range from mechanical and plant engineering groups to the construction industry and the IT and service sector.

The dynamic development of tax legislation and international framework conditions greatly increases the complexity of cross-border business activities. From a cost and efficiency perspective, it is therefore essential for companies to take the applicable tax requirements into account and incorporate them at the tender stage of a project abroad. Our work focuses on providing multidisciplinary, coordinated advice on operational, cross-border projects, addressing issues far beyond the classic question of „foreign subsidiary or permanent establishment?“.

We provide comprehensive support – from registration and ongoing tax compliance to deregistration in the respective project country.

What makes us unique

Native speakers

Our ITP experts not only have many years of experience, but are also native speakers with a deep understanding of the tax challenges and cultural characteristics of different regions and countries. This unique combination enables tailor-made, practical and pragmatic solutions that are precisely tailored to your specific needs.

With a focus on project countries

The ITP team supports you with customized international tax advice from a single source while taking the local requirements of your target country into account.

Our experts have extensive practical experience in numerous countries and are familiar with the local tax laws as well as the economic and cultural particularities of the countries.

Thanks to the organization of our ITP team into globally networked TaXpertise Centers (link), which specialize in different regions, we offer you holistic and coordinated support. This ensures optimal and efficient implementation of your projects from a tax perspective - globally conceived, centrally managed.

Single-Point-of-Contact

Our strength lies in the consulting and implementation of cross-border business activities, with a deep understanding of your business - centrally coordinated from Germany.

You can rely on our experienced experts, who have both national and international experience, to successfully support your projects. We act as your central (German-speaking) contact for domestic and international issues - your single point of contact. Experience comprehensible and up-to-date advice that is precisely tailored to your needs.

The TaXpertise Centers of the ITP

We rely on a unique structure: the TaXpertise Centers.

Each of our 11 TaXpertise Centers specializes in a specific region of the world and pools knowledge of national tax regulations and tax practices, economic peculiarities and cultural conditions - right here in Germany. Our experts not only have in-depth tax expertise, but also linguistic and cultural proximity to the respective region - many are native speakers with several years of practical experience. This enables us to guarantee fast, sound and practical advice from a single source, without the need for separate consultants in each project country. This allows us to provide tailor-made solutions for cross-border business activities - efficiently, comprehensibly and centrally coordinated from Germany.

ITP Benefits

Many years of experience in dealing with the local tax authorities
Close cooperation with our network partners WTS Global
Smooth and cost-effective advice, taking local requirements into account

Find out more about the individual regions and your contacts at our 11 TaXpertise Centers below:

Africa

Africa's economic diversification makes the continent an attractive investment destination for multinational companies. Benefiting from natural resources, population growth and a growing middle class, there are numerous opportunities. Nevertheless, foreign companies must comply with complex local tax regulations. Specialist expertise helps to overcome tax challenges and optimize investment strategies.

Country overview

Algeria, Angola, Equatorial Guinea, Ethiopia, Benin, Botswana, Burkina Faso, Burundi, Democratic Republic of the Congo, Djibouti, Ivory Coast, Eritrea, Eswatini (formerly Swaziland), Gabon, Gambia, Ghana, Guinea, Guinea-Bissau, Cameroon, Cape Verde, Kenya, Comoros, Lesotho, Liberia, Madagascar, Malawi, Mali, Morocco, Mauritania, Mauritius, Mozambique, Namibia, Niger, Nigeria, Republic of the Congo, Rwanda, Zambia, São Tomé and Príncipe, Senegal, Seychelles, Sierra Leone, Zimbabwe, Somalia, South Africa, Sudan, South Sudan, Tanzania, Togo, Chad, Tunisia, Uganda, Central African Republic

Contacts Africa

Regional Lead: Inken Taubenheim

Co-Lead: Lisa Hu-Joly, Allan Onsando

Commonwealth of Independent States and States of the former Soviet Union (CIS+)

The CIS+ countries offer many companies economic opportunities thanks to their natural resources and strategic locations. However, complex tax regulations and political challenges must be taken into account. Careful planning and cooperation with local tax experts are crucial for the success of international projects in CIS+.

Country overview

Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan, Turkmenistan, Ukraine, Uzbekistan

Contacts CIS+

Regional Lead: Igor Fleischmann
Co-Lead: Baran Orhan

Asia-Pacific (APAC)

The APAC region offers significant opportunities for foreign investors due to its rapid economic growth and demand for infrastructure projects. These are supported by tax incentives such as tax breaks and special economic zones. The combination of economic growth and favorable tax laws makes the region an attractive destination for international business activities.

Country overview

Australia, Bangladesh, Bhutan, Brunei, China, Fiji, Federated States of Micronesia, Hong Kong, India, Indonesia, Japan, Cambodia, Kiribati, Laos, Macau, Malaysia, Maldives, Marshall Islands, Mongolia, Myanmar, Nauru, Nepal, New Caledonia, New Zealand, Niue, North Korea, East Timor, Palau, Papua New Guinea, Philippines, Solomon Islands (or Solomon Islands), Samoa, Singapore, Sri Lanka, South Korea, South Sea Islands, Taiwan, Thailand, Tokelau, Tonga, Tuvalu, Vanuatu, Vietnam, Wallis and Futuna

Ansprechpartner APAC

Regional Lead: Oezlem Komac
Co-Lead: Igor Fleischmann

Scandinavia

The Scandinavian countries offer economic stability and transparent tax law systems despite high tax rates and complex regulations. This enables efficient project planning. The region's strong innovative power supports the long-term success of companies. We support you with tailor-made tax planning and compliance.

Country overview

Denmark, Finland, Greenland, Iceland, Norway, Sweden

Contacts Scandinavia

Regionenlead: Marco Küpper
Co-Lead: Lucie Neumann

Inbound

Germany is attractive to foreign companies in the international project business due to its economy and central location, despite high tax rates and complex regulations. Careful tax planning and administration are necessary to comply with the extensive documentation and reporting requirements.

Country overview

Germany

Contacts Inbound

Regional Lead: Marco Küpper
Co-Lead: Andreas Kantor

North-West Europe (NWE)

North-West Europe offers a stable economic environment for foreign companies. Complex tax regulations and reporting requirements still pose a challenge. Israel, on the other hand, impresses with its dynamic innovation landscape and tax incentives. At the same time, the country also requires ongoing adjustments to changing tax rules and geopolitical risks. The ENW region requires careful tax planning in order to exploit opportunities and avoid risks.

Country overview

Estonia, Ireland, Israel*, Latvia, Lithuania, Netherlands, Poland, United Kingdom

*Israel occupies a special position in the region in terms of its economy and taxation. With its Western-style legal and economic system, dynamic innovation landscape, and close ties to Europe and the US, Israel is more similar to the industrialized countries of Europe than to traditional Middle Eastern countries when it comes to tax issues. Based on the composition of the team, this country is assigned to the TaXpertise Center NWE.

Contacts NWE

Regional Lead: Anja Liske
Co-Lead: Marco Küpper

Central and Eastern Europe (CEE)

Central and Eastern Europe is an economically diverse region that is attractive for foreign investment due to EU integration, a skilled workforce and competitive operating costs. Tax incentives such as favorable corporate tax rates and investment grants increase its attractiveness. Due to the challenges of complex tax systems, frequent legislative changes and various cultural influences, effective tax planning and understanding of local regulations and practices are crucial, especially in CEE.

Country overview

Albania, Bosnia and Herzegovina, Bulgaria, Kosovo, Croatia, Montenegro, North Macedonia (formerly: Former Yugoslav Republic of Macedonia), Austria, Romania, Serbia, Slovakia, Slovenia, Czech Republic, Hungary

Contacts CEE

Regional Lead: Khrystyna Malanyak
Co-Lead: Sonja Stenzel

South-West Europe (SWE)

The South West Europe region offers attractive economic opportunities for international business activities due to its strategic location, well-developed infrastructure and access to EU markets. However, changing tax laws and different regional tax regimes within the region require careful planning and continuous monitoring.

Country overview

Andorra, Belgium, France, French Southern and Antarctic Territories, French Guiana, French Polynesia, Greece, Guadeloupe, Holy See (Vatican City), Italy, Liechtenstein, Luxembourg, Malta, Martinique, Mayotte, Monaco, Northern Cyprus, Portugal, Réunion, San Marino, Switzerland, Spain, Turkey, Cyprus

Contacts SWE

Regional Lead: Sonja Stenzel
Co-Lead: Khrystyna Malanyak

Middle and Near East (NME)

The Middle and Near East is economically attractive for international business activities due to its strategic location and rich energy resources. However, complex and varying tax laws and political instability pose significant challenges. The risk of double taxation and the need to cooperate with local tax authorities require continuous adjustments, careful tax planning and monitoring of rapidly changing tax laws.

Country overview

Egypt, Bahrain, Iraq, Iran, Yemen, Jordan, Qatar, Kurdistan (Iraq), Kuwait, Lebanon, Libya, Oman, Pakistan, Palestine (Palestinian Autonomous Territory), Saudi Arabia, Syria, United Arab Emirates

Contacts NME

Regional Lead: Jessica Schwake
Co-Lead: Dea Al-Hadari

North America (NAM)

North America is economically attractive for foreign companies due to stable markets and competitive corporate tax rates. The USA in particular is an important trading partner for Germany. However, the complexity of local tax law systems and frequent changes in legislation require careful tax planning and compliance.

Country overview

USA, U.S. Virgin Islands, American Samoa, Guam, Canada, Northern Mariana Islands, Puerto Rico, Saint Barthélemy, Saint Vincent and the Grenadines, United States Minor Outlying Islands (U.S. overseas islands)

Contacts NAM

Regional Lead: Sebastian Küfner
Co-Lead: Martin Krawczyk, Moritz Thamm

Latin America (LATAM)

Latin America is attractive for international projects due to its wealth of raw materials, growing markets and tax incentives. Complex and unstable tax systems and complex bureaucratic hurdles hinder efficient project structuring. Forward-looking tax planning supported by local expertise is crucial for project success in LATAM.

Country overview

American Virgin Islands, Anguilla, Antigua and Barbuda, Argentina, Aruba, Bahamas, Barbados, Belize, Bermuda, Bolivia, Bonaire, Sint Eustatius, and Saba, Brazil, Chile, Costa Rica, Curaçao, Dominica, Dominican Republic, Ecuador, El Salvador, Falkland Islands (Malvinas), Grenada, Guatemala, Guyana, Haiti, Honduras, Jamaica, Cayman Islands, Colombia, Cuba, Martinique, Mexico, Montserrat, Nicaragua, Panama, Paraguay, Peru, St. Kitts and Nevis, St. Lucia, Suriname, Trinidad and Tobago, Uruguay, Venezuela

Contacts LATAM

Regional-Lead: Olga Beck
Co-Lead: Ege Kanit

ITP Contacts

Martin Loibl

Martin is Partner and Head of the Service Line "International Tax & Permanent Establishments" (ITP) and has been with WTS since 2008. He has many years of experience in providing tax advice primarily to German medium-sized companies and corporate groups in the context of their global business operations.

more information

Florentine Bub

Florentine Bub joined WTS in 2019 as a Partner in the International Project & Construction Business. After about 3 years at Arthur Andersen Vienna, Ms. Bub joined Siemens AG Austria in 2004. Since 2006, she has held various positions at Siemens AG Germany. Most recently, she was head of Taxes International Business.

more information

Magdalena Blome

After completing her business studies at Bochum University of Applied Sciences in August 1999 with a degree in business administration (FH), she began her professional career as a tax assistant in the corporate tax department at Rölfs WP Partner AG in Düsseldorf from August 1999 to April 2004. In February 2004, she was appointed as a tax advisor. She has been employed at WTS Steuerberatungsgesellschaft mbH since May 2004 and assumed the position of Director in July 2016.

more information

More news about ITP

Always Up to Date

Global Newsletter ITP

We keep you up to date with the latest news from the International Tax & Permanent Establishments (ITP) sector.

Communication

Contact

If you are interested in our services or a request for proposal (RfP), please contact us at any time. We look forward to advising you with our expertise.

Get in touch

Contact us today

Do you have any questions about our services or WTS? Please let us know. Please fill in our short contact form. We will get in touch with you as soon as possible.

Contact