Altehoefer – Internationale Steuerberatung

We are experts in international tax law

With many years of experience, the Altehoefer firm specialises in providing comprehensive advice and support to national and international clients. We use our business expertise to offer support that is tailored to your needs and to minimise your tax burden.

Our wealth of experience means that you will be able to benefit directly from new laws and regulations at both the national and international level. This will give you a solid foundation on which to do business, preserve your assets and protect yourself against any potential risks in good time.

Experienced

We have assisted businesses, self-employed persons, partnerships and companies with complex taxation issues for decades, offering them comprehensive solutions.

Skilled

Our legal and business experts work in interdisciplinary teams to find solutions for our clients, looking at the business as a whole.

Connected

With a wide range of contacts in various countries and our links to institutions and professional associations, we are continuously working to further develop our expertise.

Expertise

We provide you with expert, professional support in meeting your ongoing tax obligations, as well as for your long-term commercial and strategic planning.

We use our IT expertise to create and maintain databases for complex projects and ensure that even large volumes of data can be managed correctly. The IT structure in place at the Altehoefer firm is interface-tested and allows data to be processed securely.

Whether your company has a long history behind it or you are planning a new venture, we will guide you in the right direction. We apply a transparent fee structure and never lose sight of your time management or your liquidity.

International tax law

The increasing internationalisation of business activity raises particular tax challenges for companies and entrepreneurs. Tax-saving opportunities need to be exploited and double taxation avoided wherever possible.

  • Foreign income from capital assets

  • External auditing with international issues

  • Taxation of business establishments

  • Exemption procedures

  • Inbound structures

  • Outbound structures

  • Subsequent declaration of foreign income

  • Choice of legal form

  • Choice of location for holding structures

  • VAT

  • Business transformations

  • Wealth, retirement and succession planning

  • Transfer prices

National tax law

The Altehoefer firm focuses on specialist areas within tax law, and therefore has the expertise required to ensure that the advice you receive as a client is of the highest standard. Our business-minded approach and professional advice enable us to deliver a tax solution tailored to your specific requirements and minimise your individual tax burden.

  • Tax audits

  • Business consulting

  • Income from capital assets

  • Financial accounting

  • Assessment of profits

  • Property tax

  • Real estate transfer tax

  • Annual financial statements

  • Payroll and salary accounting

  • Individual tax returns

  • Investment and financial advice

Clients

In addition to individuals, foundations and associations, the Altehoefer firm advises partnerships and companies from a range of sectors.

Examples include:

  • Doctors

  • Data service providers

  • Financial services providers

  • Property companies

  • Credit institutions

  • Media companies

  • Distribution firms and branches

Magazine

In our magazine we explain current developments in tax legislation, selected judgments of the fiscal courts, and statements issued by the financial authorities. We will be happy to discuss any questions you may have on these subjects.

Tax reliefs in the Corona crisis

The Federal Ministry of Finance wants to offer concrete help to businesses, self-employed and companies as well as all taxpaying citizens in the pandemic with various measures such as the deferral of tax payments, the adjustment or reimbursement of advance payments and the suspension of enforcement measures. We present some important changes here. For specific advice, please contact us directly:

More time for submitting tax returns 2019 and start of interest payments
The 2019 tax return, which is prepared by tax consultants, does not have to be submitted until the end of August 2021. This has now been decided by the Bundestag and thus extended the previous deadline by five months. In addition, the regular fifteen-month interest-free waiting period for the 2019 tax period has been extended by six months. The interest run for the taxation period 2019 does not begin until the beginning of October 2021.

Innovations regarding insolvency
The suspension of the obligation to file for insolvency will be extended because not all applications for state aid have yet been processed. The obligation to file for insolvency is therefore suspended until April 30, 2021 for companies that can expect state assistance.

Easier assessment of taxes
Companies and the self-employed receive a wide range of facilities for setting and collecting the tax due. The prerequisite for this is that the taxpayer is “directly and not insignificantly negatively affected” by the Corona crisis. Among other things, there will be a simplified deferral of due tax payments, enforcement measures will be suspended or the deadline for filing income tax returns will be extended.

Write off movable assets on a degressive basis again
In terms of income taxes, movable assets can be depreciated using the degressive method for 2020 and 2021. The resulting higher operating expenses can be taken into account with an application to reduce the advance payment. In addition, special depreciation can be claimed.

E-Vehicles as company cars
The purchase price limit for e-vehicles will be raised to 60,000 euros for purchased after December 31, 2018.

Changes in trade and turnover tax
In the case of trade tax, the exemption for additional items will be increased to EUR 200,000 from the 2020 collection period. The turnover tax rates have been temporarily reduced, no turnover tax will be levied on donations of protected goods and input tax reimbursement will be facilitated.

Increase in the reduction factor for income from business operations
The reduction factor according to § 35 EStG will be increased to four times the trade tax assessment amount. So far the factor has been 3.8 times. This means that private entrepreneurs can be completely relieved of trade tax up to a rate of up to 420 %.

Reasonably accommodating indirect taxes
Main customs offices have been instructed to adequately accommodate taxpayers with nationwide regulated taxes such as import sales, energy or air traffic tax.

Extension of the Transformation Tax Act
Under the Transformation Tax Act, the tax retroactive periods are temporarily extended to twelve months. This also applies to applications for registration and for contribution agreements concluded in 2021.

Corona bonus remains tax-free
Employers can still pay their employees a one-time corona bonus of up to 1,500 euros until the end of June 2021 and this remains tax-free for the employee. The subsidy also remains free of charge in social security.

Short-time work allowance tax-free
Employer subsidies for short-time work allowance in the period from March 2020 to December 2021 are made tax-free. The limited and temporary tax exemption has thus been extended by one year.

Employees receive a flat-rate home office fee
Anyone who temporarily worked in their own apartment in 2020 and 2021 due to the pandemic but did not have a home office can claim a flat rate of five euros for each of these days and a maximum of 600 euros for the calendar year as operating expenses or advertising expenses.

Relief for single parents
In 2020 and 2021, the relief contribution will be increased to 4,008 euros for single parents for their higher care expenses. An application must be submitted once for this.

Higher allowances for volunteers and trainers
The exemptions for volunteers and trainers will be increased: for volunteers, the allowance is now 840 euros, for trainers it is 3,000 euros. From 2022 the exemption limit for benefits in kind will rise to 50 euros.

Special regulation for cross-border commuters
In order not to trigger a change in taxation law for cross-border commuters, for example by working in the home office during the pandemic, Germany and its neighboring countries Belgium, Luxembourg, the Netherlands, Austria, France as well as Switzerland and Poland have made special bilateral regulations.

Discount for income from agriculture and forestry
The highest tax authorities of the federal and state governments provide application forms for a tariff reduction for income from agriculture and forestry for the years 2016 and 2019 with explanations and a working aid.

Research allowance doubled
For investments in research, development and future viability of own products, the subsidy rate of the tax allowance will be doubled from half a million to up to one million euros.

Corona aid is an expense allowance
The bridging aid as well as the November and December aid are an expense allowance and must be recorded in the cash basis accounting or in the profit and loss statement as taxable operating income. However, they are not taken into account when determining the tax prepayments for 2020 and 2021.

Separate taxation rate

Separate taxation available for same-sex married couples

Joint assessment may be possible for same-sex married couples, including for previous assessments dating back to 2001. In the view of the Hamburg fiscal court, as a non-fiscal law, the marriage equality act can be considered to be an event with retroactive effect on taxation as defined by the German Fiscal Code. This would justify a retroactive change to income tax returns finalised since 2001. The court has permitted an appeal to the Federal Fiscal Court, which has already been lodged (BFH III R 57/18). No ruling has yet been made by the Court.

Duty of disclosure

EU to require the disclosure of information on cross-border tax arrangements

The EU Commission has obligated Member States to disclose information on some cross-border tax arrangements. This duty of disclosure is to be effectively transposed into national law by 1 July 2020 (Directive (EU) 2018/822 of 25 May 2018) and must also extend retroactively to arrangements introduced from 25 June 2018. If the German draft legislation from two federal states is implemented throughout Germany, we can expect significant uncertainty to arise in the implementation of this legislation. The Altehoefer firm will monitor further developments closely.

Sale of shares

Judgment: Consideration of losses when selling shares

The German Federal Fiscal Court has corrected the view of the tax authorities, according to which the tax treatment of losses from the disposal of shares does not depend on the costs of disposal. Even if the costs of disposal exceed the amount of the consideration, a loss must be recognised for tax purposes for the private investor (judgment of 12 June 2018 VIII R 32/16). This ruling also amends the approach taken by many German custodian banks, which have not always included such losses in loss compensation calculations due to the requirements of the financial authorities.

Team

Tax consulting is a matter of trust. At the Altehoefer firm, providing you with individual advice is our priority. In addition to specialist knowledge and a professional approach, we offer a personalised service, and work in a structured and efficient manner to achieve your objectives. Our process-oriented advice takes into account the company and the environment in which it operates as a whole.

The owner

Dagmar Altehoefer

The Altehoefer firm has been located in Mannheim for 20 years. Dagmar Altehoefer founded her tax firm in an office shared with her father, who ran an established law firm.

Dagmar Altehoefer gained many years of experience in all of the main fields of German and international tax legislation while working at PriceWaterhouse GmbH in Frankfurt. During this time, her main focus was on corporate and bank taxation.

After just four years there, she was appointed to the role of tax manager at PricewaterhouseCoopers AG WPG. She holds degrees in economics and in social and political sciences from the University of Mannheim.

As a certified adviser in international tax law, Dagmar Altehoefer is a member of the International Fiscal Association (IFA) and the German VAT association.

Dagmar Altehoefer

Certified International Tax Law Consultant

Annalena Bender

Tax Consultant

Ziynet Deniz

Certified Accountant

Lilianna Koterba

Assistant Tax Consultant

Jinlu Li

Master of Business Administration (MBA)

Regine Mühl

Tax Consultant

Sybille Nasebandt-Msechu

Certified Accountant

Hristina Salamone

Bachelor of Arts (B.A.) Business Taxation and Auditing

Caroline Salge

Tax Consultant

Christina Schellhammer

Legal assistant

Alena Spitzendobler

Graduate in Business Management (BA)

Claudia Zabel

Tax Consultant

Jobs

In addition to specialist skills and professionalism, the Altehoefer firm offers its clients dedicated support on a personal level. This depends largely on the personality and expertise of the adviser, enabling you to make a significant contribution to the success and reputation of the Altehoefer International firm.

If we have aroused your interest, we look forward to receiving your application.

 

Current vacancies

Trained assistant

We are looking for a trained assistant at the earliest possible date, to support our team with drive and motivation.

Please send your application documents, indicating the earliest date you could start and your salary expectations, to the following address:

  • Altehoefer
  • Internationale Steuerberatung
  • Haus Oberrhein
  • Rheinvorlandstraße 5
  • D-68159 Mannheim

info@altehoefer.com

Working student

We are looking for a working student to join us as soon as possible. We offer the opportunity to put your theoretical knowledge into practice.

Please send your application documents, indicating the earliest possible date you could start, to the following address:

  • Altehoefer
  • Internationale Steuerberatung
  • Haus Oberrhein
  • Rheinvorlandstraße 5
  • D-68159 Mannheim

info@altehoefer.com

Contact

You can contact us via the form below.

Address

Altehoefer
Internationale Steuerberatung
Haus Oberrhein
Rheinvorlandstraße 5
D-68159 Mannheim

Phone +49 (0) 621 328 38-0
Fax +49(0) 621 41 34 04
info@altehoefer.com

Free parking in front of the house