International tax law

WE JUST LOVE... THE GLOBAL PERSPECTIVE

BWLC-Steuerberatungsgesellschaft

International tax law – BWLC experts at our locations in Cologne, Bonn, Siegburg, Hennef or at Niederkassel

International tax law – advice even on sensitive issues such as double taxation treaties, transfer prices, operating facilities, and withholding tax

Special challenges require special know-how. Even going across borders to an increasing degree. Namely, for many companies operating in the international arena is becoming increasingly important. That is why international tax law is now one of BWLC’s special areas of expertise. This is supported by the long-standing experience of our employees in this segment – based both on specific qualifications and on professional experience in globally-operating consultancy companies. A valuable constellation that enables us, as regards particularly sensitive issues of international tax law, such as double taxation treaties, transfer prices, operating facilities and withholding tax, to maintain a very special business relationship close to our clients and to optimally support entrepreneurs with an international focus in all their specific decisions.

Our services:
  • Drafting transfer price documentation and structuring transfer prices
  • Counselling of and provision of regular support in tax matters to both foreign and international companies that are active in Germany (e.g. subsidiaries or operating units in Germany)
  • Counselling of domestic German companies that also have cross-border activities abroad
  • Selection of sites from a tax perspective
  • Advice on the establishment of operating units abroad and the establishment of foreign companies’ operating units in Germany, including allocation of profits in the case of units operating both at home and abroad
  • Application and impact of double taxation treaties
  • Monitoring of external audits conducted by the tax office with questions regarding international tax law
  • Collaboration in cross-border donations / inheritances
  • Assessment of cross-border deliveries, supply chains and services
  • Registration of foreign companies operating in Germany for value added tax and preparation of the corresponding advance VAT returns and tax returns
  • Counselling with regard to the VAT refund procedure

International tax law – our experts will advise you

 Dipl.-Kfm. Harald Braschoß

Dipl.-Kfm. Harald Braschoß

Auditor / tax consultant, consultant specializing in matters relating to company successions

Herr Harald Braschoß, geboren 1946, verwitwet, 1 Sohn, war bis zum Abschluss seines Studiums der Betriebswirtschaftslehre in Köln Gründungsmitglied und Bassist bei der Kölner Gruppe “Die Bläck Fööss”. Ab 1972 war er bei der internationalen Wirtschaftsprüfungsgesellschaft Arthur Andersen in Düsseldorf in den Abteilungen Wirtschaftsprüfung und Unternehmensberatung tätig. Während dieser Zeit erfolgte seine Bestellung zum Steuerberater. Im Jahre 1977 eröffnete Herr Braschoß eine Steuerberatungskanzlei in Troisdorf, deren Sitz er in 1995 nach Niederkassel verlegte. In 1980 wurde er zum Wirtschaftsprüfer bestellt. In der Zeit vom 1990-2004 war Herr Braschoß an der von ihm gegründeten Sozietät Braschoß & Richter, Wirtschaftsprüfer / Steuerberater in Dresden beteiligt. In 1997 erwarb Herr Braschoß die Kanzlei Thoma und Meissner in Köln, die seitdem als Niederlassung geführt wurde. Zum 1. Januar 2007 brachte Herr Braschoß seine Praxis in die BWLC ein. Die Tätigkeitsschwerpunkte von Herrn Braschoß liegen in Mergers & Acquisitions (M&A), der Konzeption und Umsetzung von gesellschaftsrechtlichen Umstrukturierungen sowie in der Unternehmensnachfolge- und Vermögensnachfolgeberatung. In diesem Zusammenhang führt Herr Braschoss regelmäßig Schulungs-, Vortragsveranstaltungen und Fachveröffentlichungen für Unternehmen und deren Nachfolger unterstützend mit Drittorganisationen durch. Hiervon ausgehend gründete Herr Braschoß in 2008 zusammen mit Rechtsanwälten, Unternehmensberatern, Steuerberatern und dem Bundesverband mittelständische Wirtschaft e.V. (BVMW) den Verein “Die Nachfolge-Experten e.V.”, bei dem er zum Vorsitzenden gewählt wurde.

Im Juni 2009 erhielt Herr Braschoß nach erfolgreich bestandener Prüfung die Anerkennung des Deutschen Steuerberaterverbandes e.V. als Fachberater für Unternehmensnachfolge.

Durch seine Impulse wurde der Verein “Ratwerk e.V.” gegründet, ein Zusammenschluss von Steuerberatern, Wirtschaftsprüfern, Rechtsanwälten, Unternehmensberatern. Ebenfalls initiierte er in 2003 die Gründung der
 Interessengemeinschaft Kunststoff e. V., für die er als Vorsitzender tätig ist und der mittlerweile ca. 43 Unternehmen der Kunststoffbranche in der Region Rhein-Sieg/Köln und Bonn angehören. Ebenfalls ist er Vorstand im Verein “Transportunion e. V.”, einem Zusammenschluss von Speditions-, Logistikunternehmen, der in 2017 durch seine Initiative ins Leben gerufen wurde und mittlerweile 23 Mitgliedsunternehmen umfasst.

Selection of consulting services in an international context

Transfer pricing policy

Preparation of an individual transfer pricing policy for several industrial companies to standardize global transfer pricing

Restructuring of a supply chain

Restructuring of a supply chain (i.a. USA – Europe/Germany for pharmaceutical companies; UK/Germany for textile companies) including a hub in Ireland (pharmaceutical company) taking into account transfer pricing as well as VAT and customs law specifics

Determination of permanent establishment profits

Determination of permanent establishment profits for inbound and outbound according to the authorized OECD approach or according to German tax regulations (§ 1 para. 5 AStG) including transactions from a transfer pricing perspective between the parent company and the permanent establishment (cost-plus method, profit split, etc.)

Structuring of transfer of functions

Structuring of transfer of functions, e.g. relocation of production abroad, change of distribution structure (inter alia own trader, commission agent, intermediary) as well as defense of transfer of functions in tax audits

Defense of transfer prices

Defense of transfer prices in the context of a tax audit, e.g. cost basis/allocation of management fees, appropriateness of royalty payments, allocation of intercompany expenses, appropriate margin of routine companies

Cross-border restructuring

Cross-border restructuring of a foreign investment fund involving various domestic and foreign investors as well as investment vehicles

Tax optimization of cross-border exit

Tax optimization of cross-border exit, taking into account the avoidance of negative tax consequences for shares in corporations as well as the selection of a tax-optimized investment country

Market entry in Germany

Advice on market entry in Germany, taking into account the appropriate investment vehicle (permanent establishment vs. corporation), including legal advice on establishment/contractual arrangements and structuring of the business transaction with the parent company

„tax scan“

Review of the international tax positions of a multinational group a spart of a “tax scan” to identify so-called low hanging fruits, tax optimisation potential as well as tax compliance risks

Acquiring real estate

Support of wealthy individuals (private wealth clients) from abroad in acquiring real estate in Germany, taking into account income tax and inheritance tax aspects

Inbound services

Handling of tax declaration obligations for foreign companies with a low physical presence in Germany (subsidiary but without office and employees in Germany) within the scope of inbound services

Master file

Preparation of a master file as well as transfer pricing documentation (local file) for a globally operating group of companies (25 companies, different types of business transactions, several entrepreneurs as well as different types of companies (production, refining, distribution (including full-fledged and low-risk distributors), financing)

Country-by-Country-Reporting (CbCR)

(Software-supported) creation and preparation of a Country-by-Country-Reporting (CbCR)

Investments in foreign countries

Support for investments in foreign countries, e.g. establishment of companies, preparation of contracts, general tax set-up, structuring and optimisation of cross-border business transactions with involvement of foreign advisors (international network or best friend law firm, depending on the country)

Workshops and trainings

Workshops and trainings on various tax topics (e.g. establishment of subsidiary abroad – legal and tax specifics; training of sales department on transfer pricing risks; training of finance department on foreign tax issues; workshop on implementation of tax compliance management system (for MNE)

Support for various tax advisors

Support for various tax advisors on a wide range of issues relating to international tax law

Avoidance of double taxation

Avoidance of double taxation and liability regarding withholding tax deductions (capital gains, licenses) in international groups, including support with exemption certificates and refund procedures

Mutual agreement procedures

Accompaniment and support in mutual agreement procedures (e.g. USA, Switzerland)

Reporting obligations

Fulfilment of reporting obligations for certain cross-border tax structuring (DAC6)

Support in M&A

Support in M&A (asset or share deal) by domestic and foreign investors

cooperation partners

WIRAS Verbund Internationales Netzwerk deutschsprachiger Steuerberater – Gemeinsam stellen wir sicher, dass auf die jeweiligen Anforderungen exakt zugeschnittene und umfassende Komplettlösungen erarbeitet und umgesetzt werden. www.wiras.de

BWLC tax consultants are ready to help you at all times.  “We devote plenty of time to our clients and place great emphasis on personal dialogue.” You would like an appointment or have a question? Contact  or phone +49 (0)2208 9464-0 or use our contact form.

With a staff of more than 50 BWLC Steuerberatungsgesellschaft also provides:

Tax consultancy

Counselling and support in all matters relating to taxes, highly-specialized and personal tax consultancy. More

Tax planning / mergers and acquisitions

Tax due diligence – restructuring – choice of legal structure. The BWLC formula for success – for over 30 years: passion and attention to detail! More

Counselling in matters relating to succession

The transfer of assets to the next generation within the family or by sale to third parties concerns both corporate and private assets.