Menu
  • Locations
  • WTS Germany
  • Services
  • Carreer
  • Experts
  • News & Insights
  • Knowledge
  • Press
  • Events & Webinars
  • Contact
  • Language
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Seychelles
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • What Makes Us Stand Out
  • Our Clients
  • Our Employees
  • Awards
  • Environment
  • Quality Process Risk Management
  • Our Management Team
  • Our Partners
  • Our History
  • Our locations
  • Tax
  • Legal
  • Financial Advisory
  • Industries
  • Digital Solutions
  • Overview
  • Culture
  • How we work
  • You&WTS
  • Apply now
  • COVID-19 Crisis team
  • Base Erosion and Profit Shifting (BEPS)
  • DAC 6
  • News
  • Tax Internal Control Framework
  • Brochures
  • WTS Newsletter overview
  • WTS-Newsletter-Subscription
  • Environment
  • Social commitment
  • Employee responsibility
  • Diversity
  • Partners Munich
  • Partners Berlin
  • Partners Dusseldorf
  • Partners Erlangen
  • Partners Frankfurt
  • Partners Hamburg
  • Partners Hannover
  • Partners Cologne
  • Partners Kolbermoor
  • Partners Nuremberg
  • Partners Regensburg
  • Partners Rosenheim
  • by Topic
  • Press
  • Events & Webinars
  • Contact
English
German
  • English
  • German
WTS worldwide
  • WTS Global
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • WTS Germany
    WTS Germany

    Here you will find general information about the structure, special characteristics and history of WTS.

    Read more
    What Makes Us Stand Out Our Clients Our Employees Awards Environment
    Quality Process Risk Management Our Management Team Our Partners Our History Our locations
  • Services
    Services

    Learn more about our comprehensive services in the area of tax as well as relevant legal advice and financial advisory.

    Read more
    Tax Legal Financial Advisory Industries Digital Solutions
  • Carreer
    Carreer

    Here you will find an overview of our development and qualification offers as well as employee offers and open positions. We look forward to getting to know you.

    Read more
    Overview Culture How we work You&WTS Apply now
  • Experts
    Experts

    Our employee structure combines the know-how of industry, consulting, financial management and IT in a very special way. Learn more about our experts.

    Read more
  • News & Insights
    News & Insights

    Here you will find the latest news and topic specials on all aspects of taxation and financial advisory.

    Read more
    COVID-19 Crisis team Base Erosion and Profit Shifting (BEPS) DAC 6 News Tax Internal Control Framework
  • Knowledge
    Knowledge

    Our quick overview with downloads: newsletters, publications, surveys.

    Read more
    Brochures WTS Newsletter overview WTS-Newsletter-Subscription
www.wts.de Home Services WTS WHTmanager

WTS WHTmanager

Withholding tax is a special form of taxation. In order to secure the fiscal tax claim, this regulation in particular confronts German companies which provide remuneration to taxpayers with restricted tax liability. 

Withholding tax pursuant to § 50a EStG (Einkommensteuergesetz [German Income Tax Act]) affects a wide range of issues. These include license fees (e.g. software, patents, know-how, etc.), artistic work (e.g. commissioning artists, athletes, musicians, etc.) or even supervisory board compensation. 

In this context, the legal assessment raises a variety of questions:

  • What income is subject to withholding tax?
  • What forms the assessment basis for withholding tax?
  • Which tax clause (gross or net agreement) is used?
  • In what form should advertising costs or business expenses be claimed?
  • What is rate of withholding tax? 
  • What is the consideration of the solidarity surcharge?
  • When should the tax deduction be reported and paid?
  • Which records does the tax debtor have to keep?

 

As withholding tax does not accrue as part of the tax assessment, but already arises from the remuneration paid to the service provider, must be withheld and, consequently, paid to the tax authorities, it represents a particular challenge for companies.

Through the software solution we have developed, the WTS WHTmanager, we support our clients with the challenges posed by withholding tax in accordance with § 50a EStG:

Including technologies such as the Decision Model and Notation (DMN) creates an intelligent guided process, which supports the user in the identification and assessment of tax issues for withholding tax. In this way, tax-exempt employees can be led by means of a guided process to the correct result or to the correct valuation. The basis for this are decision trees on the respective issues such as Supervisory Board compensation, artistic works, designers, photo models, licenses or product placement. 

The decision trees are integrated in the tax tool and can be adapted to the individual requirements and circumstances of the company. In addition, the WTS WHTmanager helps to correctly calculate the taxation in accordance with § 50a EStG. A preliminary analysis of the tax impact, taking into account the tax clause (gross or net agreement), minimises risk when validating the budget. 

The tool-based mapping of customisable workflows for the inspection and approval steps ensures clear monitoring and adequate compliance. The flexible configuration of the workflow takes place via easily created process diagrams in BPMN (Business Process Model and Notation).

For the storage of the relevant evidence, the WTS WHTmanager includes an integrated document filing system, which ensures the required transparency regarding the documentation of facts according to § 50a EStG.In addition, the software supports both the automated creation of the tax filing application via the German Federal Central Tax Office’s (Bundeszentralamt für Steuern, BZSt) online portal, as well as the preparation of the tax certificates and applications for exemption certificates.

Main Contact
Christian Baumgart
Partner
Certified Tax Consultant
Certified Business-Coach BCCP
Berlin
E-Mail
View Profile
Main Contact
Richard Roos
Partner
Diplom-Kaufmann (Dipl.-Kfm.)
Dusseldorf
E-Mail
View Profile
Newsletter
Subscribe here for our Newsletter
Subscribe now

More about the topic

Product
WTS CbCR-2-XML
Product
WTS CbCRmanager
Product
WTS/ AMANA DAC6 IT solution
Product
WTS eVATreporting
Product
WTS EVENTmanager
Product
WTS FISCALAUDITmanager
Product
WTS GewStmanager
Product
WTS TPmanager
Product
WTS TRACE-REPORTINGmanager
Product
WTS VAT-IDchecker

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
WTS Germany
  • What Makes Us Stand Out
  • Our Clients
  • Awards
  • Environment
  • Quality Process Risk Management
Services
  • Tax
  • Legal
  • Financial Advisory
  • Industries
  • Digital Solutions
Carreer
  • Overview
  • Culture
  • How we work
  • You&WTS
  • Apply now
News & Insights
  • COVID-19 Crisis team
  • Base Erosion and Profit Shifting (BEPS)
  • Tax Internal Control Framework
Knowledge
  • Transfer Pricing
  • WTS-Newsletter-Subscription
  • WTS Newsletter overview
WTS Global
  • Our CEO
  • Our Board
  • Culture and Leadership
© 2021 WTS Company Information Disclaimer Data Protection Statement