Hauptteil Indien_Messe2008 - Herfurth & Partner

HERFURTH & PARTNER 

RECHT INTERNATIONAL. 

Doing Business 

in India 

CASTON LAW & BUSINESS INFORMATION

Doing Business in India 


RECHTSANWÄLTE GBR 


A Legal Guide for Business 

1nd Edition, 2008 

Authors 

Ulrich Herfurth, German Lawyer in Hanover 

Adeline Maler Berger, Hannover 

(Advocate/Singapore and Solicitor/England 

The authors thank for their assistance 

Oliver Saha, Philipp Neddermeyer, German Lawyers in Munich and Hanover 

Rechtsanwälte in Hannover 

_____________________________________________ 

© 2008 Herfurth & Partner, Hanover, Germany 

Although every attempt has been undertaken 

to assure accuracy and timeliness of the contents, 

no responsibility can be undertaken for any 

errors contained herein. 

Date of Revision April 2008 

Herfurth & Partner 

Rechtsanwälte GbR 

Luisenstr. 5 

30159 Hanover 

Tel ++49 511307 56-0 

Fax ++49 511-307 56-10 

Mail info@herfurth.de 

Web www.herfurth.de ( German and International Lawyers ) 

Web www.alliuris.org ( Alliuris Group ) 

Web www.caston.de ( Information Service ) 

PUBLISHED BY CASTON WIRTSCHAFTSDIENST GmbH, HANOVER 

II




Content 

Introduction 1 

A. Entry into India 

I. Tourist Visa 4 

II. Business Visitor Visa 4 

III. Employment Visa 4 

IV. Other Types of Visas 5 

B. Regulatory Authorities 

I. Secretariat for Industrial Assistance (SIA) 6 

II. Foreign Investment Promotion Board (FIPB) 6 

III. Securities and Exchange Board of India (SEBI) 7 

IV. Registrar of Companies (ROC) 7 

V. Central Board of Excise and Customs (CBEC) 7 

VI. Central Board of Direct Taxes 7 

C. Investment Regulations 

I. Foreign Direct Investment 8 

II. Portfolio Investment 10 

D. Corporate Forms for Foreign Investors 

I. Introduction 12 

II. Company Limited by Shares : Public Company 13 

III. Company Limited by Shares : Private Company 14 

IV. Company Limited by Guarantee 15 

V. Company with unlimited leability 15 

VI. Foreign Company : Liaison/Representative Office 16 

VII. Foreign Company : Project Office 16 

VIII. Foreign Company : Branch Office 16 

E. Labour Law 

I. Employee Rights 17 

II. Working Hours 18 

III. Restraint of Trade 18 

IV. Eployment of Foreigners 18 

V. Termination of Employment 19 

VI. Industrial Disputes 20 

III




F. Intelellectual Property 

I. Copyright 21 

II. Trademark 22 

III. Patents 22 

IV. Designs 23 

G. Dispute Resolution in India 

I. Court Proceedings 24 

II. Recognition of Foreign Awards 24 

III. Arbitration 25 

H. Real Estate 

I. Types of Land Ownership 27 

II. Registration ans Transfer of Title 27 

III. Compulsory Acquisition of Property 28 

IV. Tenancy 29 

V. Stamp Duty and Tax 29 

VI. Acquisition of Indian RealEestate by Foreigners 29 

VII. Foreign direct Investment 30 

I. Tax 

I. Taxes on Income 31 

II. Taxes on Transaction 33 

III. Special Taxes 35 

IV. Double Taxation Avoidance Agreement with Germany 36 

V. Tax Incentive Schemes in India 36 

IV




Introduction 

The Republic of India is a federal republic with 28 states and 7 union territories. As the 

largest democracy in the world today, India maintains a bicameral parliament, which 

operates under a Westminster style parliamentary system and three branches of governance 

: the legislature, the executive and the judiciary. 

Although India only occupies 2.4% of the world’s land area, it supports more than 15% 

of the world’s population. Almost 31.8% of Indians are younger than 15 years of age. 

The official languages in India are Hindi and English. While 21 other languages are recognised 

in the Indian constitution, there are more than 1.500 dialects spoken. Hinduism 

(some 80%) and Islam (some 13,5%) are the main religions practiced in India. 

Economic Progress in India 

Economic Reforms have caused India to become one of the fastest growing economic 

giants of today. Currently, India has the second largest car market, is one of only three 

countries, that makes its own supercomputers and is one of only six countries, that 

launches its own satellites. 100 of the Fortune 500 have research and development facilities 

in India. India’s pharmaceutical industry is the second worlds largest and it maintains 

the second largest group of software developers after the USA. Only the New York 

Stock Exchange exceeds the Bombay Stock Exchange’s 6.600 listed companies. India 

sends more students to the USA than any other country in the world. It is also the 

world’s largest producer of milk and second largest producer of food, including fruits and 

vegetables. 

India achieved a GDP growth rate of some 9.4% in 2006-2007 and 9.3% in the first 

quarter of 2008. It is currently the world’s fourth largest economy in terms of purchasing 

power parity and the tenth largest economy in the world. With 516.3 million people, India 

has the world’s second largest labour force and has one of the world’s largest pools 

of highly educated, English-speaking work force. Estimated exports and imports for 

2007 were valued at some US$127 billion and US$192 billion respectively. 

India is expected to maintain a growth rate of 5% or more until 2050. The OECD Survey 

in 2007 estimated that India can sustain a growth rate of 10% while the UNCTAD’s 

World Investment Report in 2007 rated India to be the second most attractive location 

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for foreign direct investment. The BRIC Report by Goldman Sachs predicts that India’s 

economy will become the third largest in the world by 2032, ranking just after the US 

and China. 

Advantages and Disadvantages in Doing Business In India 

The advantages in doing business in India have increased tremendously in the last 

years and include: 

 

 

 

 

 

 

 

 

 

 

 

 

Continuing progressive reforms 

Growing GDP and Foreign Direct Investment 

Falling rate of interest 

Maturing capital market 

Liberalised and simplified foreign exchange controls. 

Growing consumer population 

Availability of raw material 

Well-developed technological infrastructure 

Large and well-educated work force 

Low wages 

Independent judiciary 

English utilised as business language. 

Despite extensive reforms undertaken in the recent years, India is still burdened by a 

powerful bureaucracy. The decentralised federal system of government affords state 

governments much discretion and powers. This leads in turn to variations in important 

matters such as zoning and land usage in different states. 

Corruption also remains an impediment to foreign direct investment. Despite the implementation 

of various laws, such as the Prevention of Corruption Act 1988 and the establishment 

of the Central Vigilance Commission, red tape and extensive administrative 

discretion do cause opportunities for the extortion of money. This problem is, however, 

slowly but significantly being resolved by the Indian government. 

India’s lack of reliable infrastructure poses the biggest problems to investors reliant on 

strong power and transport infrastructure. India’s power grid is overstressed and power 

failures can be expected on a regular basis, even in the most developed cities. Many 

2




businesses maintain diesel generators. India has committed itself to improving the nation’s 

power and has targeted 2012 as a dateline for setting up a reliable power system 

in India. Although many new roads have been built in India in the past years, the cars, 

trucks and rickshaws on the roads are mostly underpowered for a decent highway. This 

causes transportation vehicles to be slowed down. 

3




A. Entry into India 

It is necessary for most foreigners to obtain a visa for the purposes of entering India, 

which can be obtained at Indian Consulates. While it is possible to receive a temporary 

visa at the airport upon arrival in India, this may lead to difficulties and it is therefore advisable 

to apply for a visa prior to entry into India. Visas may be extended or renewed 

within India. 

I. Tourist Visa 

Foreigners coming into India on a tourist visa and who are have a visa for period of less 

than 180 days are not required to register themselves with any authority in India. All 

holders of visas, which exceed a period of 180 days are required to register themselves 

with the Foreigner’s Regional Registration Office within 14 days of arrival in India. Such 

registration is mandatory regardless of whether the holder of the visa intends to stay in 

India for a period exceeding 180 days or not. The holder would be deemed to intend to 

stay in India for the whole period of the validity of the visa. 

II. 

Business Visitor Visa 

Business Visitor Visas are issued to foreigners, who have set up or intend to set up joint 

ventures or business in India. An application for a business visa must be accompanied 

with a letter of invitation from the hosting Indian company as well as with a letter from 

the applicant’s overseas employer setting out the exact purpose of the visit that the expected 

duration of the visits. Business visas are multiple entry visas and are normally 

valid for a period of 5 years. Foreigners who intend to set up a joint venture having governmental 

approval may receive a business visa of up to 10 years. 

III. 

Employment Visa 

A foreigner, who wishes to take up employment in India should apply for an employment 

visa in the country of his residence. Such application should be accompanied inter alia 

by an invitation letter from the overseas company and an employment letter from the Indian 

company. It takes about 3 months for the visa application to be processed. Upon 

4




entering India, holders of employment visas are required to register themselves with the 

District Foreigners' Registration Office within 14 days of arrival in India. Accompanying 

family members are entitled to apply for X visas, which are visas granted for stay in India 

but without any rights relating to business or work. 

IV. 

Other Types of Visas 

Transit visas are granted for a maximum period of 15 days. Delegates attending international 

conferences or exhibitions in India can apply for Conference Visas. Other visas 

issued for entry into India include student visas, journalist visas and religious missionary 

visas. 

5




B. Regulatory Authorities 

I. Secretariat for Industrial Assistance (SIA) 

The Secretariat works together with the Department of Industrial Policy and Promotion 

of the Indian Ministry of Commerce and Industry in facilitating industrial investment in 

India. The functions undertaken by the SIA include working together with state government 

and state governmental bodies for the purpose of obtaining necessary clearances. 

The SIA also notifies all government policy relating to investment and technology and 

works though specialised divisions such as the Foreign Investment Implementation Authority. 

II. 

Foreign Investment Promotion Board (FIPB) 

The FIPB deals with all matters concerning direct foreign investment into India. Its functions 

include : 

 

 

 

 

 

 

to ensure expeditious clearance of the proposals for foreign investment; 

to review periodically the implementation of the proposals cleared by the Board; 

to review, on a continuous basis, the general and sectoral policy regimes 

relating to FDI and in consultation with the Administrative Ministries and other 

concerned agencies, evolve a set of transparent guidelines for facilitating foreign 

investment in various sectors; 

to undertake investment promotion activities including establishment of 

contact with and inviting selected international companies to invest in India in 

the appropriate projects; 

to interact with the Industry Association/Bodies and other concerned 

government and non-government agencies on relevant issues in order to facilitate 

increased inflow of FDI; 

to identify sectors into which investment may be sought keeping in view the 

national priorities and also the specific regions of the world from which investment 

may be invited through special efforts. 

6




III. 

Reserve Bank of India (RBI) 

The Reserve Bank of India is India’s Central Bank. As India’s monetary authority, the 

RBI formulates, implements and monitors monetary policy in India. The RBI prescribes 

broad parameters of banking operations within which the country’s banking and financial 

system functions. As The RBI is also India’s finance manager and is responsible for 

1999 Foreign Exchange Management Act, for the issue, exchange and destruction of 

Indian currency and performs various banking functions for the Indian central and state 

governments. 

IV. 

Securities and Exchange Board of India (SEBI) 

The Securities and Exchange Board of India was formed pursuant to 1992 he Securities 

and Exchange Board of India Act. The prime objective of the SEBI is to promote and 

protect the interests of investors in securities as well as to develop and regulate the securities 

market in India. 

V. Registrar of Companies (ROC) 

The ROC is governing body in the Indian Companies Act and is responsible for ensuring 

filing and registration requirements within the act, collecting and making publicly 

available company information and prosecuting non-compliant companies and officers. 

VI. 

Central Board of Excise and Customs (CBEC) 

The CEBC is responsible for the formulation of policy concerning customs, central excise 

duties and service tax and the administration of the same. 

VII. 

Central Board of Direct Taxes 

This board is the statutory board under the 1963 Central Board of Revenue and is responsible 

for the levy and collection of direct taxes. The board also participates in the 

formulation of policy for administrative reforms. 

7




C. Investment Regulations 

I. Foreign Direct Investment 

The Indian Foreign Direct Investment (“FDI”) policy has become more and more investment-friendly 

in the past years. The Department of Industrial Policy and Promotion published 

the current foreign direct investment policy in April 2006. This policy is supplemented 

by means of press notes, which are issued on a regular basis. 3 Press Notes 

were published in 2007 while 6 Press Notes have already been published in 2008. 

The approach taken by the FDI policy is that FDI would be permitted up to 100% on the 

automatic route, unless specific rules are expressly provided for. In general, investments 

in India can be separated into the following groups: 

 

 

 

 

Investments which are prohibited for FDI; 

Sectors requiring prior governmental approval for FDI; 

Sectors in which FDI is allowed with limitations 

Sectors in which FDI is allowed up to 100% on the automatic route. 

1. Investments Prohibited for FDI 

At the moment, there are four sectors prohibited for FDI, namely 

 

 

 

 

Retail Trading (except Single Brand Product retailing) 

Atomic Energy 

Lottery business 

Gambling and Betting 

The retail trade of “Single Brand Products” is permitted pursuant to Press Note No. 3 

(2006 Series). FDI in such retail trade is allowed up to 51% with prior Governmental approval. 

Retail trade is deemed to be retail of “Single Brand Products” inter alia when the 

relevant products are soled under the same brand internationally and when the product 

is branded during manufacture. The Indian government has clarified that such trade has 

been allowed for the purposes of attracting investments in production and marketing, 

8




improving the availability of such goods for the Indian consumer, encouraging increased 

sourcing of goods in India and enhancing the competitiveness of Indian enterprises 

through access to global designs, technologies and management practices. 

2. Sectors requiring prior governmental approval for FDI 

There are two main sectors, in which prior governmental approval is required. These 

are : 

 

Cases, where the foreign investor has an existing joint venture or 

technology transfer/trademark agreement in the same or allied field in India. It is 

to be noted that Press Note 1 (2005 Series), which governs this regulation, provides 

for certain exceptions for the need to require prior approval in such cases. 

 

Cases, in which more than 24% foreign equity is proposed to be inducted 

for the manufacture of items reserved for the Small Scale sector. 

Applications for FDI proposals are to be sent to the Department of Economic Affairs in 

New Dehli and must be made in the prescribed proforma FC-IL form or on plain paper 

with a standard checklist furnished by the Department of Industrial Policy and Promotion. 

3. Sectors in which FDI is allowed with limitations 

Automatic investment is only allowed in certain sectors subject specific limitations. Limitations 

can relate to the maximum percentage of FDI allowed, whether prior governmental 

approval is allowed and/or other guidelines set out by specific governmental departments. 

These limitations are contained both in the FDI Policy as well as its corresponding 

Press Notes. Some examples of the types of limitations are contained hereinbelow : 

 

In most broadcasting sectors, foreign investment is only allowed 

up to 49%. Investment is also subject to prior governmental approval and to applicable 

guidelines issued by the Ministry of Information and Broadcasting. 

 

Investment in certain telecommunication branches is only allowed 

9




up to 74%. Investment can be made via the automatic route up to 49%. Any investment 

exceeding 49% requires prior governmental approval. Many sectors 

are made subject to other limitations, such as licensing and security requirements 

notified by the Department of Telecommunications. 

4. Sectors in which FDI is allowed up to 100% on the automatic route 

FDI under the automatic route does not require any form of prior approval. Investors are 

only required to 

 

Notify the regional office of the Reserve Bank of India within 30 days 

of receipt of inward remittances; and 

 

File documentation with regional Office of Reserve Bank of India 

within 30 days of issue of shares to foreign investor. 

II. 

Portfolio Investment 

Indian stocks are in great demand by overseas investors. Between March 2001 and 

March 2007, the market value of shares owned by Foreign Institutional Investors went 

up from $9.7 billion to $124 billion. The investment by foreigners in India’s primary and 

secondary capital market is governed by the Portfolio Investment Scheme and is monitored 

by the Reserve Bank of India. 

Foreign investment in Indian securities, such as shares, debentures, warrants, units of 

mutual funds and derivative instruments, can usually only be made through Foreign Institutional 

Investors (FIIs). A FII is defined as an institution established or incorporated 

outside India for making investment in Indian securities and also includes a sub-account 

of an FII. The Securities and Exchange Board of India (SEBI) has established various 

re-requisites, which a foreigner has to fulfil before registration as an FII. 

Investment by FIIs is regulated by the SEBI (FII) Regulations 1995 and Regulation 5(2) 

of the Foreign Exchange Management Act Notification No. 2 dated 3 May 2000. Pursuant 

to these rules, FIIs are entitled to buy and sell securities on stock exchanges. Investment 

in listed and unlisted securities outside the stock exchange can be made 

10




when the Reserve Bank of India approves of the relevant price. No individual FII or subaccount 

is allowed to acquire more than 10% of the paid up capital of an Indian company. 

All FIIs and sub-accounts taken together are only allowed to invest up to 24% of 

the capital of an Indian company and up to 20% of the paid up capital of public sector 

banks. 

11




D. Corporate Forms for Foreign Investors 

I. Introduction 

There are several entry options for a foreign investor. In general, there are two main 

means of entry into the Indian market: 

 

 

Entry as an incorporated entity 

Entry as a foreign company 

All companies incorporated in India are deemed to be Indian Companies and therefore 

subject to all Indian laws, such are the Indian Companies act as well as Income Tax 

Act. The Indian Companies Act 1956 is the key legislation governing companies in India 

and is largely similar to its counterpart in the United Kingdom. The Companies Act in India 

provides for three types of companies, which are based on the liability of its members. 

These three forms are : 

 

 

 

A company limited by shares 

A company limited by guarantee 

A company with unlimited liability. 

The choice as to whether to enter into a joint venture with a Indian partner or to incorporate 

a wholly owned subsidiary is a choice, which each foreign investor has to make on 

its own. While there are several benefits in entering into a joint venture (such as the injection 

of market know-how and established contacts in India), a wholly owned subsidiary 

guarantees a foreign investor full control over his investment. 

Upon receiving approval from the reserve bank of India, foreign companies can set up 

the following offices: 

 

 

 

A branch office 

A liaison office 

A project office. 

These offices would be deemed to be “resident in India”, as per the Foreign Exchange 

Management Act 1999. The registration of such offices requires the foreign parent com- 

12




pany to submit various documents to the registrar of companies including a certified 

copy of its memorandum or articles of association as well as a list and details of the directors 

and secretary of the foreign company. A foreign company would be obliged to 

submit an annual balance sheet and profit and accounts for the place of business in India 

in the same manner as if the foreign company were a company incorporated in India. 

The Indian office would also be obliged to maintain books of accounts with respect 

to monies received, sales made and liabilities arising in the course of business in India. 

All income made by the foreign companies would be taxed at the rates applicable to 

foreign companies. 

II. 

Company Limited by Shares : Private Company 

A company limited by shares is a company in which the liability of a shareholder is limited 

to any amount outstanding on the nominal value of his shares. A shareholder is not 

obliged to pay any balance due on his shares upon winding up. A company limited by 

shares can be either a private or a public company. 

The most significant benefit available to a private company is the ability to restrict the 

transfer of shares. The private limited company is the most popular corporate form for 

foreign investors. The key characteristics of a private limited company are as follows : 

 

 

 

 

 

Minimum Paid up capital of Rs 0,1 Million. For companies having the 

word “India” in their company names, the minimum authorised 

capital is Rs 0,5 million; 

Restricted transfer of shares; 

Minimum of 2 directors and 2 shareholders; 

Limits members to 50, not including persons in employment in 

company or persons who, during their employment with the 

company became members of the company; 

Prohibits public invitations to subscribe in shares. 

The incorporation of a private limited company is a three-step process, namely 

 

 

 

Verification and confirmation of the company name 

Execution and stamping of the memorandum and articles of association 

Registration of the company. 

13




The application for name approval is required to be made in Form 1A setting out six 

names in order of preference. In the event that it is intended that the company to be incorporated 

holds the same trade name as the foreign parent, the foreign parent would 

inter alia have to execute a resolution issuing its no objection to the usage of the 

brand/trade name. Copies of the trademark or brand would also have to be submitted. 

The Registry of Companies would issue the approval of the company name approximately 

3-4 days from the date of the filing of the application. 

The memorandum of association sets out the powers of the company to execute specified 

acts for specified purposes. The memorandum of association must inter alia set out 

the name of the company, the registered office, the objects or purposes of the company, 

the liability of the shareholders and the authorised share capital. The articles of association 

sets out inter alia the voting rights of shareholders, directors, meetings, powers of 

management and quorum requirements. The memorandum and articles of association 

must be stamped pursuant to the 1899 India Stamps Act. Such stamping will be 

charged at the applicable rates. 

For the registration of the company, all relevant documentation and applicable forms 

must be filed at the register of companies within 6 months of the confirmation of the 

availability of the company name. The registration fees payable is variable and depends 

on the nominal share capital of the company and is charged at the minimum amount of 

Rs 4.000,00. 

III. 

Company Limited by Shares : Public Company 

The features of a public company are as follows: 

The company name must have the suffix “limited” 

Minimum paid up capital of Rs 500.000,00 

Must have at least 7 shareholders. 

Must have at least 3 directors. 

Must hold statutory meetings and obtain governmental 

approval for the appointment of management. 

The procedure for the incorporation of a public company is similar to that of a private 

company, except that either a prospectus or a statement in lieu of prospectus must be 

14




filed before commencing business. Directors are obliged to execute an undertaking confirming 

that the application and allotment of monies have been paid or will be paid. A 

certificate of commencement of business must also be obtained from the register of 

companies. 

III. 

Company Limited by Guarantee 

A guarantee company is essentially a private company, in which the liability of its members 

to pay in their contributions can be enforced during the lifetime of the company, 

while outstanding contributions may be recovered in the event of a winding-up. A guarantee 

company does not have a share capital and obtains funds inter alia through donations. 

This is a suitable vehicle for educational, research and scientific development institutions. 

IV. 

Company with unlimited liability 

A company with unlimited liability resembles a partnership, where the liability of the 

members extends to the entire amount of the company’s debts and liabilities. The 

shareholders could be called upon to discharge debts and liabilities of the company 

upon winding up. An unlimited company is also not required to have a share capital and 

is entitled to increase and reduce its capital without restrictions. This kind of company is 

rarely incorporated in India. 

V. Foreign Company : Liaison/Representative Office 

A Representative Office is only entitled to collect information about possible market opportunities 

and provide information about the company to prospective Indian customers. 

It cannot undertake any commercial activity in India and therefore cannot earn any income 

in India. A liaison office is also not entitled to acquire or own any real estate in India. 

15




VI. 

Foreign Company : Project Office 

A Project Office and is only allowed to carry out activities incidental to a particular project. 

The Project Office is to be utilised to represent the parent company’s interests in 

the relevant project, provided that the project is inter alia funded directly by inward remittance 

from abroad, cleared by an appropriate authority, funded by a bilateral or multilateral 

international financing agency or the entity in India that awarded the contract has 

been grated term loans by a public financial institution or bank in India for the particular 

project. 

VII. 

Foreign Company : Branch Office 

A Branch Office is entitled to perform limited tasks such as export and import of goods, 

rendering consultancy services, provision of technical support for products supplied by 

the parent company and acting as a buying or selling agent for the parent company. A 

Branch is not entitled to carry out manufacturing and processing activities, whether directly 

or indirectly. A branch office is entitled to remit profits made upon the payment of 

taxes and the submission of various documentation. The branch office is entitled to acquire 

real estate in India upon the fulfilment of various pre-requisites and when the acquisition 

of real estate is necessary or incidental to the activities conduced in India. 

16




E. Labour Law 

India is a member of the International Labour Organisation (“ILO”) and adheres to the 

37 ILO conventions, which protect worker’s rights. Labour law is regulated both by the 

central as well as state governments. The 1947 Industrial Disputes Act governs industrial 

relations and aims to curb unfair labour practices on the part of employers, workers 

or trade unions by means of fines and imprisonment. 

I. Employee Rights 

There are a large number of statutes governing employee rights and remuneration. 

Statutes relating to remuneration include the 1936 Payment of Wages Act, 1948 Minimum 

Wages Act, 1961 Maternity Benefit Act, the 1976 Equal Remuneration Act and the 

Child Labour (Prohibition and Regulation) Act. 

The 1948 Factories Act is the primary legislation governing the health, safety and welfare 

of workers in Indian factories while the 1932 Workmen’s Compensation Act provides 

for compensation for industrial accidents and occupational diseases resulting in 

disability or death. The minimum compensation for death is Rs 80.000 and for total disability 

is 90.000. 

The 1972 Payment of Gratuity Act provides for the payment of gratuity for all employees 

employed to do any skilled, semi-skilled or unskilled, manual, supervisory, technical or 

clerical work in all establishments employing 10 or more employees. Gratuity is paid 

upon retirement/resignation, termination on account of death, disablement due to accident 

or disease or retirement. The rate of payment is 15 days’ salary for each completed 

year of service up to a maximum of Rs 350.000,00. 

The 1952 Employees Provident Fund and Miscellaneous Provisions Act provides for the 

establishment of a Central Provident Fund, which is a form of compulsory savings or 

pension. Both the employer and employee are obliged to contribute to this fund at minimum 

rates. The savings are released to the employee upon retirement. Employees are 

however also entitled to withdraw part of their provident funds prior to retirement for 

specific purposes. 

17




II. 

Working Hours 

The 1948 Factories establishes a 48-hour working week. In practice, however, most office 

employees work a 5-day week of approximately 38 hours. Factory workers have an 

average 6-day week of some 43-48 hours. By an amendment of the Factories Act in 

2005, women are now allowed to work night shifts. 

III. 

Restraint of Trade 

While an employee would be entitled to demand for exclusive rights of service in the 

course of employment, restraints of trade subsequent to the termination of employment 

is prima facie void. Pursuant to section 27 of the Indian Contract Act, “Every agreement 

by which anyone is restrained from exercising a lawful profession, trade or business of 

any kind, to that extent, is void.” A employer would only be able to justify a restraint of 

trade clause on the basis that the clause is reasonable in protecting its proprietary 

rights, such as trade secrets or trade connections. The reasonability of the clause would 

be assessed both in terms of the duration of the restraint of trade as well as the extent 

of the restraint. Once found to be reasonable, an employer would not be obliged to 

compensate an employee during the duration of the restraint. 

IV. 

Employment of Foreigners 

A foreigner, who wishes to take up employment in India does not have to receive any 

form of authorisation from the Indian government. Such a foreigner can apply for a multiple 

entry employment visa. Indian companies, who intend to employ foreigners, are 

also entitled to employ such foreigners without approval. The foreign employee should 

apply for an employment visa in the country of his residence. Such application should 

be accompanied inter alia by an invitation letter from the overseas company and an 

employment letter from the Indian company. It takes about 3 months for the visa application 

to be processed. Upon entering India, holders of employment visas are required 

to register themselves with the District Foreigners' Registration Office within 14 days of 

arrival in India. 

18




Accompanying family members are entitled to apply for X visas, which are visas granted 

for stay in India but without any rights relating to business or work. 

All foreign national who are not permanently resident in India or who are deputed by a 

foreign company to its office/branch/subsidiary/JV in India are allowed to make recurring 

remittances abroad for family maintenance up to 100% of their net salary. In addition, 

75% of the salary of a foreign national deputed by a foreign company to its Indian 

branch/subsidiary/office/JV can be paid abroad by the foreign company subject to the 

foreign national paying the applicable taxes in India. Salaries, which are paid by a foreign 

company (as opposed to its establishment in India) for employees working for more 

than 182 days during the tax year in India, are taxable in India. 

V. Termination of Employment 

The means in which an employment contract is to be terminated is determined by the 

terms of the employment contract. The usual cases of termination of employment, the 

agreement may be terminated by furnishing a notice of termination for a period of time, 

which is usually contractually fixed. Should the employer elect to dispense with the notice 

period, the employee would be entitled to receive salary in lieu of notice. In the 

event that the employment contract does not establish the duration of the notice period, 

the applicable duration would be a duration, which would be deemed to be reasonable. 

In practice, a one-month notice period is deemed to be reasonable for normal staff. 

Management positions may justify a notice period of up to three months, depending on 

the actual position of the relevant employee. In the event that the employee is guilty of 

grave misconduct, he may be dismissed without notice. Moreover, if an employee fails 

to discharge his duties properly, he is obliged to indemnify his employer for loss. 

In the event of a wrongful dismissal, an employee would be entitled to receive compensation 

for loss of earning and other benefit he would be entitled to, had this employment 

been properly terminated. 

The Industrial Disputes Act requires prior governmental permission to retrench workers 

or to close business employing more than 99 workers. This requirement poses difficulty 

for employers because such permission is not easily attained. Private firms have however 

successfully down-sized by means of voluntary retirement schemes. 

19




VI. 

Industrial Disputes 

The 1947 Industrial Disputes act defines an industrial dispute to be any dispute or differences 

between employers and employers or between employers and workmen or between 

workmen and workmen which is connected with the employment or nonemployment 

or the terms of employment or with the conditions of labour of any person. 

Industrial Disputes are first reviewed by Conciliation Officers in India. Conciliation officers 

are officers established pursuant to section 12 of the Industrial Disputes Act and 

who are responsible in trying to achieve an amicable resolution between the disputing 

parties. Upon the failure to resolve the dispute, a failure of conciliation report would be 

sent to the Industrial Relations desk in the Ministry of Labour. The Ministry of Labour is 

entitled to review this report and decide whether the matter should be sent for adjudication 

or not. This discretion has been provided for in section 10 of the Industrial Disputes 

Act. 

If sent for adjudication, the relevant industrial dispute would be sent to one of the 17 Industrial 

tribunals and labour courts in India. A judgment obtained from the labour court 

is only enforceable after the expiry of 30 days from the date of its publication in the official 

gazette. 

20




F. Intellectual Property 

Intellectual property receives due protection by means of statues, administrative action 

and court judgements. India is a signatory to GATT and trade-related aspects of intellectual 

property rights (TRIPS) agreement. This agreement lays down minimum standards 

for protection and enforcement of intellectual property rights in member countries, 

which are required to promote effective and adequate protection of intellectual property 

rights with a view to reducing distortions and impediments to international trade. Intellectual 

property rights are protected by both the civil and criminal courts in India. An 

aggrieved party is also entitled to seek quick redress by means of applications for interlocutory 

injunctions and seizures. 

I. Copyright 

The Indian Copyright Act today is compliant with most international conventions and 

treaties in the field of copyrights. India is a member of the World Intellectual Property 

Organisation (WIPO) and is a signatory to the Berne Union for Protection of Literary and 

Artistic Works, the Convention for the Protection of Producers of Phonograms against 

Unauthorised Duplication of their Phonograms, the Multilateral Convention for the 

Avoidance of Double Taxation of Copyright Royalties and and the Universal Copyright 

Convention (UCC). Copyright of nationals of countries who are members of the Berne 

Convention for the Protection of Literary and Artistic Works, Universal Copyright Convention 

and the TRIPS Agreement are protected in India through the International Copyright 

Order. Germany is a signatory to these agreements. 

India's copyright law as laid down in the Copyright Act of 1957 was replaced by the 

Copyright (Amendment) Act of 1999. The Act vests copyright in the authors on creation 

of their works and require no registration. Registration provides prima facie evidence of 

a copyright's validity and is advisable. The Act covers computer programs, satellite 

broadcasting and digital technology. The Act provides for copyright enforcement. A person 

whose copyright is infringed may sue for civil relief, and may even institute criminal 

proceedings for infringement in certain cases. 

Although there is no special court to hear copy right cases, the Copyright Act provides 

for a quasi-judicial body called the Copyright Board. The Board has inter alia the power 

to hear appeals against the orders of the Registrar of Copyright, hear applications for 

21




rectification of entries in the Register of Copyrights, adjudicate upon disputes on assignment 

of copyright, grant compulsory licences to publish or republish works (in certain 

circumstances), fix rates of royalties in respect of sound recordings under the 

cover-version provision; and fix the resale share right in original copies of a painting, a 

sculpture or a drawing and of original manuscripts of a literary or dramatic or musical 

work. The Indian District Courts have the jurisdiction to hear civil suits relating to copyright 

infringement. 

The enforcement of Copyrights has been strengthened by the establishment of the 

Copyright Enforcement Advisory Council. Other measures to protect copyrights in India 

include special training programmes for enforcement officers and the establishment of 

special police cells to deal with infringement of copyrights. 

II. 

Trademark 

The Indian Trademark Act 1999 provides inter alia for the protection of marks of goods 

and services, collective marks, certification trademarks. 

Intellectual Property Appellate Board hears appeals against the decisions of the Registrar 

under the Trade Marks Act, 1999 and the Geographical Indications of Goods (Registration 

and Protection) Act, 1999. The Intellectual Property Appellate Board’s headquarters 

is at Chennai and maintains courts in Chennai, Mumbai, Delhi, Kolkata and 

Ahmedabad. This board had been set up to speed up intellectual property applications. 

The Trademark Act 1999 provides for jail penalties ranging from six months to three 

years as well as for monetary fines. Police officers are also empowered to seize counterfeit 

goods and machinery utilised to commit trademark offences without a warrant. 

III. 

Patents 

India is a signatory of the Paris Convention for the Protection of Industrial Property as 

well as the Patent Cooperation Treaty. The Indian 1970 Patents Act has undergone rigorous 

change. Major amendments were made to the act in 1999, 2001 and 2005. The 

Indian Patents Act is now fully complaint with India’s obligations under the TRIPS 

agreements of the WTO. There is a backlog in pending patent applications in India, 

22




which result in long waiting period for patent approval. The patent legislation is currently 

under review with regards to this problem. 

IV. 

Designs 

The Indian Designs Act 2000 protects registered designs. This act was passed in order 

to meet India’s obligations under the TRIPS Agreement for industrial Designs. The essential 

purpose of design law it to promote and protect the design element of industrial 

production. It is also intended to promote innovative activity in the field of industries. 

The right accruing to the right holder is the right to prevent third parties not having his 

consent from making, selling or importing articles being or embodying a design, which is 

a copy or substantially a copy of the protected design when such acts are undertaken 

for commercial purposes. The duration of protection is a minimum of 10 years and can 

be renewed for a further 5 years. 

V. Other Intellectual Property Laws 

Other intellectual property laws in force in India include : 

 

 

 

1999 Geographical Indications of Goods (Registration and Protection) Act 

2000 Semiconductor Integrated Circuits Layout Design Act 

2001 Protection of Plant Varieties and Farmers’ Rights Act 

23




G. Dispute Resolution in India 

I. Court Proceedings 

The judiciary in India is based on the English judiciary system and has three levels consisting 

of the Supreme Court, 21 High Courts and numerous district courts. The Supreme 

Court in New Dehli is headed by the Chief Justice of India and hears inter alia 

matters involving fundamental rights, appeals from the high court, as well as disputes 

between states and the government. The High Court is the highest court in each individual 

state and has the duty to supervise all the other courts within its jurisdiction. 

While the courts have the jurisdiction to hear matters in all areas of law, various courts 

have been established in India to deal with specfic matters. These include : 

 

 

 

 

 

 

 

Various Tax Tribunals 

Consumer Dispute Rederssal Forums 

Insurance Regulatory Authority of India 

Industrial Tribunals 

Debts Recovery Tribunals 

Company Law Board 

Motor Accidents Claims Tribunals 

The civil and criminal procedural rules applicable in India are very similar to those applicable 

in England. 

Although Indian courts are well-established, they are backlogged with unsettled dispute 

cases. This causes the adjudication of disputes to take a prolonged period of time. The 

state is by far the biggest litigant in India, and contributes a large part to the some 10 

million backlog of civil suits. Matters relating to compensation for acquired land, taxation 

and labour disputes, violations of terms of service and motor vehicle accidents claims 

form the majority of the civil suits involving the government. 

II. 

Recognition of Foreign Awards 

The recognition of foreign judgements is governed by section 44A of the Indian Civil 

Procedure Code. Pursuant to this section, a certified copy of a decree from any of the 

24




superior court from any reciprocating country must be filed in a Indian Distict Court in 

order to make the same enforceable in India. At the moment, Malaysia, Singapore, the 

United Kingdom, Hong Kong, New Zealand and Fiji have been notified as reciprocating 

countries. 

A foreign judgement may also be enforced in India by making an application in an Indian 

District Court for execution proceedings to be commenced on the basis of the 

judgment received overseas. 

III. 

Arbitration 

India is a party to the 1923 the Geneva Protocol on Arbitration Clauses, the 1927 the 

Geneva Convention on the Execution of Foreign Arbitral Awards as well as the 1958 

New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards. 

India has entered into numerous bilateral investment treaties inter alia with Germany, 

Japan and France for the settlement of disputes between investors in contracting parties 

through negotiation, conciliation and arbitration. India is also a party to the Convention 

establishing Multilateral Investment Guarantee Agency, which also provides for the 

settlement of dispute between contracting parties through negotiation, conciliation and 

arbitration. 

India’s Arbitration and Conciliation Act 1996 is based on the UNICITRAL model law. 

The act provides for domestic as well as for international arbitration. International arbitration 

Section 2(1)(f) of the Act defines "International Commercial Arbitration" as arbitration 

relating to disputes arising out of legal relationships, whether contractual or not, 

considered as commercial under the law in force in India where at least one of the parties 

is: 

an individual who is a national of, or habitually resident in any country 

other than India; or 

a body corporate which is incorporated in any country other than India; or 

a company or an association or a body of individuals whose central management and 

control is exercised in any country other than India; or 

the Government of a foreign country. 

25




All arbitration agreements must be made in writing. It is to be noted that there are certain 

types of legal disputes, which cannot be settled by means of arbitration in India. 

These include public rights matters, proceedings under the Foreign Exchange Management 

Act, issues relating to the validity of intellectual property rights granted by 

statutory bodies, winding up proceedings and insolvency proceedings. 

The Indian Council of Arbitration (ICA) was set up by the Government of India and the 

Federation of Indian Chambers of Commerce and Industry. The ICA maintains its own 

panel of arbitrators and rules of arbitration. There are various other private arbitration 

and mediation centres and facilities available in India. 

26




H. Real Estate 

Real estate is one of the fastest growing sectors in India. Real estate is regulated by 

both central and state laws. Each states enacts its own laws inter alia on planned development, 

construction, stamp duty and rent control. 

I. Types of Land Ownership 

Freehold property is land, which is fully and unconditionally owned. Land could be 

owned by a single person or by multiple owners. Joint ownership is a form of ownership 

in which each owner owns 100% of the land. Joint owners are not entitled to deal with 

the land independent of one another. This type of ownership is common for spouses. 

Tenants-in-Common are land owners, who own a specific piece of land in specific proportions. 

Each owner is entitled to deal with his proportion independently. 

Leasehold property is property, which is leased to a lessee for a stipulated period of 

time. The land ownership rights remain with the owner but the tenant is entitled to utilise 

the land. The government is the biggest owner of Indian real estate market. Government 

leasehold properties are usually leased for 30 to 99 years. 

II. 

Registration and Transfer of Title 

Together with the basic laws and statues relating to contract law, property transactions 

in India are governed by the Indian Transfer of Property Act, the Stamp Act, Registration 

Act and Evidence Act. In general, title in real property is transferred upon the execution 

of a sale and purchase agreement. 

The Transfer of Property Act requires all sales, mortgages, exchanges of immovable 

property to be in writing and to be registered. The Registration and Other Related Laws 

(Amendment) Act 2001 provides for the compulsory registration of documentation relating 

to part performance of contracts concerning immovable property. The 1908 India 

Registration Acts out the formalities of registering an instrument. Pursuant to this act, 

the following agreements must be registered include: 

27




 

 

 

gift of immovable property; 

all instruments, which purport or operate to create, declare, assign, limit 

or extinguish, whether in present or in future, any right, title or interest, whether 

vested or contingent, to or in immovable property; 

leases of immovable property from year to year, or for any term exceeding 

one year, or reserving a yearly rent 

The whole registration procedure takes approximately 53 to 63 days. The steps, which 

have to be taken in order to register property in India are as follows: 

 

 

 

 

 

 

Checking for encumbrances at the Sub-Registrar of Assurance; 

Preparation and execution of agreement and memorandum 

at the Stamp Duty Office; 

Preparation of the final deed of sale; 

Stamping and execution of final sale agreement in the presence of 2 witnesses; 

Submission of documentation to the office of the Sub-Registrar of Assurances 

within whose jurisdiction the property is located; 

Application to the Municipality for the mutation of the title of the property. 

A failure to register real property transactions does not affect the rights of the contractual 

parties as against one another. However, the failure would prevent the parties from 

enforcing their rights against third parties. At the moment, there are a large number of 

property transactions, which have not been registered. There is also no reliable system 

for recording secured interest in property. Efforts are now being made to computerise 

land and property throughout India. In the meantime, it would be prudent to conduct 

thorough due diligence checks before purchasing property in India. 

III. 

Compulsory Acquisition of Property 

The Indian Land Acquisition Act gives the Indian government the right to acquire private 

real estate for public purposes upon the payment of reasonable compensation. The Act 

also affords the private individual the right to commence legal proceedings against the 

government in the event that he is not satisfied with the compensation offered by the 

government. In light of the fact that there is no real proper structure for adequate compensation, 

a large number of civil suits have been commenced in court on this basis. 

28




IV. 

Tenancy 

There are two types of tenancy agreements in India, Lease Agreements which are covered 

by rent control laws and Lease and License Agreement which are not. In general, 

Lease and License agreements are rental agreements for a period not exceeding 11 

months. An option for periodic renewal is allowed. All leases of at least 12 months are 

subject to rent control. The amount of rent that can be charged on tenancies under rent 

control is based on a formula devised by the local executive, legislative or judiciary. In 

light of the fact that rent contol regulations are largely in favour of tenants, many landlords 

prefer to establish 11-month lease agreements. 

Other key laws regulating real property in India include the 1894 Land Acquisition Act 

and the 1976 Urban Land (Ceiling and Regulation) Act. 

V. Stamp Duty and Tax 

Stamp Duty is payable on all documents, which need to be registered. Stamp duty is 

usually imposed on the basis of the value of the landed property and varies for the different 

types of documents, which can be registered. 

Property tax is levied in India by the municipal authorities, mostly on the basis of the 

reasonable tax, which the property may be rented out. Other taxes levied on real estate 

include stamp duty, registration fees, entertainment tax, income tax and capital gain tax. 

VI. 

Acquisition of Indian Real Estate by Foreigners 

The acquisition of Indian real estate by foreigners is regulated by the Foreign Exchange 

Management Act. Pursuant to Notification No.FEMA 21 /2000-RB dated 3rd May 2000, 

„a person resident outside India who has established in India in accordance with the 

Foreign Exchange Management (Establishment in India of Branch or Office or other 

Place of Business) Regulations, 2000, a branch, office or other place of business for 

carrying on in India any activity, excluding a liaison office, may acquire any immovable 

property in India, which is necessary for or incidental to carrying on such activity provided 

that all applicable laws, regulations and directions applicable at the relevant time 

are adhered to and provided that a declaration in the prescribed form is filed with the 

29




Reserve Bank of India not later than ninety days from the date of such acquisition“. The 

notification also provides that no person resident outside India would be entitled to 

transfer any immovable property in India, except with the prior permission granted by 

the Reserve Bank of India. Foreigners, who are resident in India are entitled to purchase 

residential property in India. 

VII. 

Foreign Direct Investment 

Foreign Direct Investment in the areas of townships, housing, build up infrastructure and 

construction projects under the automatic route up to 100% upon the fulfilment of various 

pre-conditions. Pre-conditions for construction development projects include a 

minimum area to be developed and minimum capitalisation of US $10 million for wholly 

owned subsidiaries and US $5 million for a joint venture. Investment by means of the 

automatic route is also permitted up to 100% for the construction and maintenance of 

roads, highways, vehicular bridges, tunnels and toll roads. 

30




I. Tax 

Tax in India is levied both by the Central Government as well as state government. The 

central government levies tax on corporate income, capital gains, personal income, tax 

incentives, tax pursuant to double taxation avoidance treaties, excise duty, customs 

duty, service tax and securitises transaction tax. State Governments enforce sales 

tax/VAT, state excise, professional tax and other miscellaneous taxes. Local bodies are 

entitled to levy tax on property, octroi and on utilities such as water. 

The tax laws in India have undergone tremendous changes in the last 10 years. The tax 

administrative system is still in the process of reform. Tax rates and duties are reviewed 

annually and are regulated by various statutes. The central tax statutes are passed by 

the Indian parliament and the state tax are passed by the State Assemblies. The tax 

year commences on the 1 April and ends on 31 March of each year. 

I. Taxes on Corporate and Individual income 

1. Corporate Tax 

Pursuant to the Finance Act 2007 and Budget 2008, corporate tax is levied as follows 

Company 

Where taxable income 

exceeds Rs 10 Million 

Other Cases 

Domestic 33,99% 

(30% plus surcharge of 10% 

plus education cess of 3%) 

30,9% 

(30% plus education 

cess 

of 3%) 

Foreign 42,23% 

(40% plus surcharge of 2.5% 

plus education cess of 3%) 

41,2% 

(40% plus education 

cess 

of 3%) 

31




2. Individual Income Tax 

Individual income tax is levied inter alia on income accrued, received or arising in India. 

Liability to make payment of income tax in India is based on whether the relevant individual 

is deemed to be a resident in India. A person would be deemed to be resident in 

India if : 

 

 

The individual stays in India for more than 182 days for the duration 

of the tax year. 

The individual stays for 60 days or more during the tax year 

and has stayed in India for at least 365 days in aggregate in the preceding four 

tax years. 

Pursuant to the 2008 Budget, income tax is levied at the following rates : 

Income in Rs 

Basic Taxation Rate 

0 to 150.000 exempt 

150.00 to 

300.000 

300.00 to 

500.00 

10% 

20% 

30% 

exceeding 

500.000 

In addition to the above rates, Educations Cess and Surcharge are also levied at varying 

rates. Women are exempted from making payment of income tax until a limit of 

180.000 Rs. Senior Citizens are limited from income tax until a limit of 225.000 Rs. 

32




II. 

Taxes on Transactions 

1. Capital Gain Tax 

Pursuant to the 2007 Finance Act, short-term capital assets are taxed at 10%. Short 

term assets are deemed to be those, which are held for a period less than 36 months. 

For shares, listed securities, units of mutual funds and zero coupon bonds, the relevant 

period is 12 months. All long-term capital assets, other than those being listed shares in 

a company or unit of an equity oriented fund, which has been charged to Securities 

Transaction Tax, are subject to tax at 20%. 

2. Dividend Distribution Tax 

While shareholders are not liable to make payment of any tax for dividends received, a 

Dividend Distribution Tax is levied on companies, which declare dividends. The effective 

Dividend Distribution Tax as at 2007 is 16,995% (being 15% basic tax plus 10% surcharge 

and 3% education cess). Companies in the Special Economic Zones are exempt 

from this tax. 

3. Customs Duty 

India maintains a system of customs duties on imported goods. The rate of duty levied 

on the goods depends on the classification of the goods under the Customs Tariff and 

on the transaction value of the imported goods. The manner in which the value of goods 

is to be determined is governed by the Customs Valuation (Determination of Price of the 

Imported Goods) Rules 1998 (“CVR”), which provides that the transaction value of the 

imported goods shall be the price actually paid or payable for the goods when sold for 

import into India. The 2007 Finance Act has replaced the existing section 14 of the Customs 

Act, which provides for the deemed value of goods in certain situations. This removes 

uncertainty in determining a base value for the imposition of tax. 

The Finance Act 2007 has reduced the maximum customs duty to 10% for all goods 

other than agricultural and other specific products. The 2008 Budget made no change to 

the applicable custom rates. At the moment, the following types of custom duties are 

imposed: 

33




Basic Customs Duty, which is calculated at the effective rate 

applied to the landed value of the relevant goods; 

Additional Duty of Customs in lieu of Excise : this is calculated at the 

rate equivalent to the excise duty applicable to goods manufactured in India; 

Additional Duty of Customs in lieu of Sales Tax/VAT : this is usually 

charged at a rate of 4% with few exceptions; 

Education Cess : this is levied at 3%. 

Section 25 of the Customs Act 1962 empowers the central government to grant exemptions 

by special order if it is necessary in the general public interest to do so. 

4. Central Value Added Duty (CENVAT/Excise Duty) 

Central Value Added Tax is an indirect tax levied on goods manufactured in India by the 

Central Indian Government at rates specified by the Excise Tariff. The Central Value 

Added Tax regime operates as a modified VAT system, such that the manufacturer is 

entitled to take credit of the Central Value Added Tax paid on locally sourced goods, 

additional duty of customs paid on imported goods and service tax paid on input services. 

The imposition of this Central Value Added Tax is governed by the Central Excise Act 

1944. The taxable event under this law is ‘manufacture’ and the liability to make payment 

of this duty arises upon the manufacture of a product in India. Pursuant to section 

2(f) of the Excise Act, the word ‘manufacture’ is deemed to include inter alia any process 

incidental or ancillary to the completion of a manufactured product. The short forms 

commonly utilised for this kind of duty are CENVAT or Excise Duty. 

As CENVAT Credit is based on the concept of VAT pursuant to the provisions of the 

CENVAT Credit Rules 2004, a manufacturing unit can take benefit of excise duty, service 

duty and countervailing excise duty to be utilised towards payment of CENVAT or 

Service Tax on output goods or services. This is to enable 

e that excise duty is only paid on the value added to the product by the service or manufacturing 

process. 

34




The Indian 2008 Budget has reduced the rate of CENVAT applicable on all goods in the 

manufacturing sector from 16% to 14%. 

5. Sales Tax and Central Sales Tax 

The sale and purchase of movable goods within India is subject either to the State 

Sales Tax ( Tax imposed by the individual federal states in India ) or the Central Sales 

Tax, depending on whether the transaction takes place within one municipality or between 

two municipalities. The 2008 Budget has reduced Central Sales Tax to the rate of 

2% with effect from 1 April 2008. State level sales tax has been replaced by VAT in a 

large number of Indian states with effect from 1 April 2005. The Indian government is 

also currently seeking to phase out Central Sales Tax. 

III. 

Special Taxes 

1. Wealth Tax 

Wealth Tax is levied on the net wealth on both individual and companies as on 31 

March of each year. Net wealth is defined and calculated as an excess of certain prescribed 

assets, which include guest and residential houses, motor cars, urban land and 

cash in hand. In the event that the net wealth exceeds Rs 1,5 million, wealth tax will be 

levied at the rate of 1%. 

2. Service Tax 

Service Tax is the levy of taxes on specific kinds of services rendered or received in India. 

The imposition of service tax in India is governed by Chapter V of the Finance Act. 

Section 65(105) of this Act contains a list of services which are deemed to be taxable 

service within India. The tax is levied at a rate of 12% plus 3% education cess of the 

gross amount charged by the service provider for services provided. It is usually the liability 

of the service provider to deposit service tax with the Indian government but the 

taxes are normally passed on to the buyer of the services. A service provider is entitled 

35




to avail set off of service tax paid on input services and Central VAT paid on input and 

capital goods from his output service tax liability. 

3. Entry Tax / Octroi Tax 

Entry Tax is a levy of the entry of goods into a particular federal state jurisdiction in India 

for the use, consumption or sale within such jurisdiction. Some states allow for the set 

off of this tax with the sales tax payable on the sale of goods. 

IV. 

Double Taxation Avoidance Agreement with Germany 

Further to the double taxation agreement entered into between Germany and India, tax 

rates applicable are as follows : 

Type 

Rate 

Royalties 

Dividends 

Interest 

Fee for Technical Services 

10% 

10% 

10% 

10% 

V. Tax Incentive Schemes in India 

There are various tax incentive schemes available in India. These include 

 

 

 

 

 

 

 

Export Oriented Units 

Special Economic Zones 

Electronic Hardware Technology Parks Scheme 

Software Technology Park Scheme 

Industrial Parks Scheme 

Units carrying out business in North-Eastern States 

Tax holiday for specific industries such as infrastructure projects, 

power and housing 

36




1. Export Oriented Unit (EOU) 

The EOU is an industrial unit, which exports its entire production of goods and services. 

The activities, which these units may be engaged in include repair, quality improvement, 

re-engineering and up-grading of technology. An EOU is not entitled to engage in trade 

activities. However, sales are permitted in the Domestic Tariff Area to a restricted extent. 

100% Foreign Direct Investment is permissible for EOUs. The tax incentives available 

to EOUs include 100% tax deduction on export profits until 31 March 2009, exemption 

from Import and Excise duty and reimbursement of Central Sales Tax. 

2. Special Economic Zones (SEZ) 

Special Economic Zones are special designated areas, which are deemed to be outside 

the customs territory of India for the purposes of carrying out authorised activities. 

These zones are governed by the 2006 SEZ Act and the 2006 SEZ rules. The Indian 

Ministry of Commerce and Industry have defined the objectives of SEZs to include 

“making available goods and services free of taxes and duties supported by integrated 

infrastructure for export production, quick approval mechanisms and a package of incentives 

to attract foreign and domestic investments for promoting exports”. 

100% FDI is permitted under the automatic route for SEZ development. For units within 

the SEZ, the normal Foreign Direct Investment Policies would apply. SEZs are particularly 

suitable for export oriented manufactures and services. 

SEZs enjoy a 15-year income tax deduction on export profit at the rates of 100% for the 

first 5 years, 50% for the next 5 years and up to 50% for the last 5 years. SEZs also enjoy 

exemption from Import Duty, Excise Duty, Central Sales Tax, Service Tax, 

VAT/State Sales Tax, electricity duty and stamp duty. 

3. Software Technology Parks 

The Software Technology Park Scheme a 100% export oriented scheme for the development 

and export of software from India. Eligible IT-enabled services for this scheme 

37




include bank office operations, call centres, date processing, human resource services, 

insurance claim processing, engineering and design, legal databases and revenue accounting. 

100% foreign direct investment is permissible via the automatic route. The tax 

incentives available for this scheme include 100% tax deduction of export profits until 

31 March 2009 as well as exemption from Import Duty, Excise Duty and Central Sales 

Tax. 

* * * 

38




Authors 

Adeline Maler Berger, Advocate & Solicitor (Singapore) 2000; Solicitor (England & Wales) 2004, 

working as an International Lawyer in Herfurth & Partner in Hannover since 2006. She is a specialist 

in International corporate law and manages the country desk India. Working in an International 

Law Firm in Singapore since 1999 she has experience in Civil and commercial law litigation, 

drafting of commercial law contracts, in particular, company law-related contracts, due 

diligence, company acquisitions in Asia, including India. 

39

Geschäftspraxis in Indien 



Anhang 

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Geschäftspraxis in Europa 

Immobilienerwerb in Europa 

Investitionen in China 

Unternehmenskauf 

Legal Controlling 

Das Neue Wettbewerbsrecht 

In der Reihe sind z.B. folgende Aufsätze erschienen: 

Immobilienrecht in den USA 

Parallelimporte in die EU 

Fernabsatz in der EU 

Sonderwirtschaftszonen in Polen 

Vergleichende Werbung in der EU 

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Seiten. 

Die volle Titelliste finden Sie auf den folgenden 

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XIII




CASTON REPORT 

CASTON REPORT 

Geschäftspraxis in Europa 

RA Ulrich Herfurth ( Hrsg ) 

3. Aufl., 1997, 360 S. 

Rechtliche Rahmenbedingungen für Unternehmen: 

Verträge, Vertriebspartner, Unternehmensformen, 

Wettbewerb & Werbung, Marken & Patente, Personal, 

Darstellung für alle Länder der EU, Norwegen und Schweiz 

35,00 EUR 

CASTON SCRIPT 

Geschäftspraxis in Deutschland 


4. Aufl., 2007, 140 S. 




Immobilien, Steuern, Finanzierung & Fördermittel 

20,00 EUR 

CASTON SCRIPT 

Doing Business in Germany 

RA Ulrich Herfurth, Kenneth S. Kilimnik, LL.M.Attorney at Law 

5. Aufl., 2007, 150 S., englisch 




Immobilien, Steuern, Finanzierung & Fördermittel 

20,00 EUR 

XIV




CASTON SCRIPT 

Geschäftspraxis in Russland 

RA Tatiana Getman 

1. Aufl., 2008, 60 S. 

Rechtliche Rahmenbedingungen für Unternehmen in Russland: 


Personal, Rechtsverfolgung, Immobilienerwerb durch Ausländer, 

Steuern 

25,00 EUR 

CASTON REPORT 


Adeline Maler Berger, 

(Advocate/Singapore and Solicitor/England) 

1. Aufl., 2008, 60 S. 

Rechtliche Rahmenbedingungen für Unternehmen in Indien: 

Verträge, Investitionsrecht, Unternehmensformen, 

Personal, Immobilienerwerb durch Ausländer, Steuern 

20,00 EUR 

CASTON SCRIPT 

Geschäftspraxis in China 

RA Peh-Wen Lin 

1. Aufl., 2007, 80 S. 

Rechtliche Rahmenbedingungen für Unternehmen in China: 

Verträge, Investitionsrecht, Unternehmensformen, Unternehmenskultur, 


15,00 EUR 

XV




CASTON SCRIPT 

Geschäftspraxis in der Türkei 

RA Metin Demirkaya 

1. Aufl., 2007, 80 S. 

Rechtliche Rahmenbedingungen für Unternehmen in der Türkei: 

Verträge, Rechtsverfolgung, Unternehmensformen, Unternehmenskultur, 


15,00 EUR 

Immobilienerwerb 

in den EU-Beitrittsländern 

CASTON SCRIPT 

Immobilienerwerb in den EU-Beitrittsländern 

RA Ulrich Herfurth, RAin Angelika Herfurth , 

2004, 120 S. 

Rechtliche Rahmenbedingungen für Erwerb und Besitz von 

Immobilien: Erwerb durch Ausländer, Eigentumsformen, Kaufverträge, 

Vorverträge, Belastungen, Finanzierung, Baurecht, 

Steuern, Darstellung für alle Beitrittsländer der EU sowie die 

Türkei 

30,00 EUR 

CASTON REPORT 

Immobilienerwerb in Europa 

RA Ulrich Herfurth ( Hrsg ), RAin Heike Thürnagel (Red ), 

1998, 240 S. 

Rechtliche Rahmenbedingungen für Erwerb und Besitz von 

Immobilien in Europa: Eigentumsformen, Kaufverträge, 

Vorverträge, Belastungen, Finanzierung, Baurecht, Steuern, 

Darstellung für alle Länder der EU, Norwegen und Schweiz 

30,00 EUR 

XVI




CASTON SCRIPT 

Unternehmenskauf 

RA Ulrich Herfurth, unter Mitarbeit von Heinz Kottik, StB 

2. Auflage 2007, 70 S. A4 

Hinweise für Käufer und Verkäufer: Unternehmensprüfung, 

Due Diligence, Verhandlungsführung, Letter of Intent, 

Erwerbsmodelle, Steuern, Kaufpreis, Kaufverträge, Closing, 

Integrationsprojekt 

Begleitmaterial zur Konferenz von Herfurth & Partner 

10,00 EUR 

CASTON SCRIPT 

Unternehmensnachfolge 

RA Ulrich Herfurth, RAin Angelika Herfurth, Heinz Kottik, StB 

Herfurth / Kottik, 2001, 25 S., A4 

Hinweise für den Generationswechsel im Unternehmen: 

Management, geregelte Übergabe, erbrechtliche Gestaltung, 

Familienrecht, Steuerrecht, Erbschaft- und Ertragssteuer, 

Testamentsvollstreckung, Unternehmertestament 


10,00 EUR 

CASTON SCRIPT 

Kredit-Rating 


2001, 52 S., A4 

Struktur und Auswirkungen des Kreditrating für den 

Mittelstand aus verschiedenen Blickwinkeln. 

unter Mitwirkung von Dresdner Bank, DZ Bank 

Advisory, Ernst & Young, Hermes Rating 


10,00 EUR 

XVII




CASTON SCRIPT 

Legal Controlling 

RA Ulrich Herfurth, RAin Regina Thums 

2001, 32 S., A4 

Methoden und Instrumente des rechtlichen Managements im 

Unternehmen: Hinweise zur strukturierten Zusammenarbeit / 

Recht, Datenbanken, Vorgehensweise, Bewertungsmethoden, 

Vertragsrating, Legal Knowledge Management 


10,00 EUR 

CASTON SCRIPT 

Corporate Governance in der AG 

RA Dr. jur. Konstadinos Massuras 

2002, 24 S. A4, Stichwortmanuskipt 

Rechte und Pflichten von Vorstand und Aufsichtsrat in der AG, 

Strukturen der Aktiengesellschaft, Konzepte und Diskussionsstand 

in Deutschland 


5,00 EUR 

CASTON SCRIPT 

Haftung in der Kapitalgesellschaft 

RA Dr. jur. Konstadinos Massuras 

2002, 17 S. A4, Stichwortmanuskipt 

Zivilrechtliche und strafrechtliche Verantwortlichkeit von 

Organen in Kapitalgesellschaften gegenüber Gesellschaftern, 

Dritten, Kapitalmarkt, Fiskus und öffentlicher Verwaltung, 

Insolvenzhaftung, 


5,00 EUR 

XVIII




Broschüre des Landes Niedersachsen 

Mein Unternehmen in Niedersachsen 

(englisch ) 

2006, ca. 120 Seiten 

Rechtliche Rahmenbedingungen und praktische Hinweise zur 

Unternehmensgründung in Niedersachsen 

Sibyll Hollunder-Reese, MBL; 

Philipp Neddermeyer; 

Kenneth S. Kilimnik, LL.M. 

0,00 EUR 



(spanisch ) 

2006, ca. 120 Seiten 





Rosa Verarde, LL.M., M.LL.P 

0,00 EUR 



(französisch ) 

Erscheinung in 2007, ca. 120 Seiten 





Maimiti Cohen-Solal 

0,00 EUR 

XIX






(portugiesisch ) 

2006, ca. 50 Seiten 


Unternehmensgründung in Niedersachsen, Kurzversion 


Reinald Koch; 

Philipp Neddermeyer 

0,00 EUR 



( polnisch ) 

2005, ca. 120 S 




Kornelia Katarcyna Winnicka; 

Thomas Gabriel 

0,00 EUR 



(russisch ) 

2006, ca. 120 Seiten 




Michail Chidekel, LL.M.; 


Tatiana Getman; Anja Nickel 

0,00 EUR 

XX






(chinesisch) 






Peh-Wen Lin, 

0,00 EUR 



( japanisch ) 

2007, ca. 80 Seiten) 





Übersetzung: 

0,00 EUR 



(arabisch ) 



Unternehmensgründung in Niedersachsen, Kurzversion 



Übersetzung Dr. Medimagh 

0,00 EUR 

XXI




Die im folgenden gelisteten Titel sind durch CASTON in der Zeit seit 1988 veröffentlicht 

( www.caston.info ) 

COMPACT Aufsätze im Newsletterformat 4 bis 8 Seiten , A 4 

SCRIPT Skripten & Dokumentationen 20 bis 100 Seiten, A 4 

REPORT Broschüren & Bücher 100 bis 360 Seiten, Buchformat 

Wirtschaftsrecht in Deutschland 

2007-10 251 11 de Unternehmen Unlauterer Wettbewerb U. Herfurth/Sekara 

2007-09 250 11 de Unternehmen Vertriebspartner U. Herfurth 

2004-07 194 10 de Unternehmen 

Neue Regeln gegen unlauteren Wettbewerb 

Delp 


Unternehmenskauf - Garantien und Haftung 

U. Herfurth 

2007-02 243 11 de Unternehmen Unternehmenskauf - Kaufpreisgestaltung U. Herfurth 

2007-02 242 11 de Unternehmen Unternehmenskauf - Die Übergabe U. Herfurth 

2007-02 241 11 de Unternehmen Unternehmenskaufverträge U. Herfurth 

2007-02 240 11 de Unternehmen Unternehmenskauf - Due Diligence U. Herfurth 

2007-02 239 11 de Unternehmen Besteuerung beim Unternehmenskauf U. Herfurth 

2007-02 238 11 de Unternehmen Unternehmenskauf - Die Vorbereitung U. Herfurth 

2006-09 231 11 rus Unternehmen Die GmbH Getman 

2006-09 231 11 es Unternehmen Die GmbH Velarde 

2006-08 230 11 de Unternehmen Das neue Kartellrecht Böttcher 

Genussrechte als Finanzierungsinstrument 


Herfurth/Holl.-Reese 

2006-03 219 11 de Unternehmen Stille Beteiligungen Herfurth/Holl.-Reese 

2004-05 192 11 de Unternehmen Gesellschafterhaftung in der GmbH Hollunder-Reese 

2003-10 185 11 de Unternehmen Unternehmensnachfolge Herfurth 

2002-01 164 11 de Unternehmen Haftung in der Insolvenz Thums 

2001-09 156 11 de Unternehmen Kapitalgesellschaften in Deutschland Herfurth / Thums 

2001-09 155 11 de Unternehmen Personengesellschaften in Deutschland Herfurth / Thums 

2001-09 154 11 de Unternehmen Niederlassung in Deutschland Herfurth / Thums 

2001-07 148 11 de Unternehmen Unternehmensnachfolge Herfurth 

2001-06 147 11 de Unternehmen Legal Controlling Herfurth / Thums 

2001-11 Script 11 de Unternehmen Legal Controlling Herfurth / Thums 

2001-09 Script 11 de Unternehmen Unternehmenskauf Herfurth / Kottik 

2001-04 Script 11 de Unternehmen Unternehmensnachfolge Herfurth / Kottik 

2001-04 Script 11 de Unternehmen Legal Controlling mit Cosmos Herfurth / Thums 

XXII




2000-08 Script 11 de Unternehmen Rechte und Pflichten in der AG Massuras 

2006-03 218 12 de Finanzierung Eigenkapitalgeber in Niedersachsen U. Herfurth 

2006-03 216 12 de Finanzierung Kapitalmarkt in Niedersachsen U. Herfurth 

2001-10 162 12 de Finanzierung Rating Herfurth 

Finanzierung und Fördermittel in Deutschland 

2001-09 161 12 de Finanzierung 

Kottik / Holst 

2002-12 175 13 de Steuern Besteuerung von Auslandsimmobilien A. Herfurth 

2002-12 175 13 en Steuern Besteuerung von Auslandsimmobilien A. Herfurth 

2001-09 150 13 de Steuern Unternehmensbesteuerung Herfurth / Kottik 

2008-03 256 14 de Marketing & Vertrieb Fairer Wettbewerb und verbotene Werbung Delp 

2007-11 252 14 de Marketing & Vertrieb Websites und Haftung für Inhalte Neddermeyer 

2005-08 208 14 de Marketing & Vertrieb Copyright - Rechte des Urhebers Delp 

2002-09 172 14 de Marketing & Vertrieb Das neue Urhebervertragsrecht Dohrmann 

2001-12 163 14 de Marketing & Vertrieb Werbung im Internet Herfurth 

2001-09 158 14 de Marketing & Vertrieb Wettbewerb und Werbung in Deutschland Thürnagel 

2001-09 157 14 de Marketing & Vertrieb Gewerblicher Rechtsschutz in Deutschland Herfurth 

2001-09 153 14 de Marketing & Vertrieb Vertriebspartner Deutschland Heuer 

2001-09 152 14 de Marketing & Vertrieb Vertragspraxis in Deutschland Herfurth, Heuer 

1996-09 93 14 de Marketing & Vertrieb Nutzungsbedingungen im Internet Clausen-Muradian 

2006-07 229 15 de Betrieb & Produkte Arbeitnehmererfindung Koch 

2006-01 214 15 de Betrieb & Produkte Technologietransfer Koch 

2006-01 213 15 de Betrieb & Produkte Aktuelle Entwicklungen im Energierecht Böttcher 

2005-11 211 15 de Betrieb & Produkte Design und Designschutz Heuer/ Sekara 

2005-10 210 15 de Betrieb & Produkte Gewerblicher Rechtschutz Sekara 

2005-06 206 15 de Betrieb & Produkte Recht und Biotechnologie II Neddermeyer 

2005-03 203 15 de Betrieb und Produkte Recht und Biotechnologie I Neddermeyer 

2005-03 203 15 en Betrieb und Produkte Biotechnology Regulatory Issues Kilimnik/Neddermeyer 

2003-03 178 15 de Betrieb & Produkte Designschutz in Europa Heuer 

2001-09 160 15 de Betrieb & Produkte Immobilien in Deutschland Herfurth 

2001-09 159 15 de Betrieb & Produkte Personal und Arbeit in Deutschland Beckert 

1998-12 120 15 de Betrieb & Produkte Rechtliche Aspekte der Millennium-Krise Heuer 

XXIII




Europäische Union 

1997-04 100 21 de Strukturen der EU Europa im internationalen Wettbewerb Herfurth 

1995-02 74 21 de Strukturen der EU Neue Strukturen der Europäischen Union Herfurth 

1994-04 64 21 de Strukturen der EU Auswirkungen des GATT-Abkommens Kilimnik 

1992-10 46 21 de Strukturen der EU Neue Vorschriften im Binnenmarkt Herfurth 

1992-09 45 21 de Strukturen der EU Die Verwirklichung des Binnenmarktes Herfurth 

1992-07 43 21 de Strukturen der EU Das industriepoltische Konzept der EG Frees 

1992-02 38 21 de Strukturen der EU Das Konzept von Maastricht Brenner 

1991-06 30 21 de Strukturen der EU Wirtschaftsförderung in der EG Sabathil 

1990-11 23 21 de Strukturen der EU Europa im Gatt-System Herfurth 

1990-04 16 21 de Strukturen der EU Sozialraum Europa Herfurth 

1989-10 10 21 de Strukturen der EU Die Organe der EG Lawaczek 

1989-09 9 21 de Strukturen der EU Binnenmarkt - eine Zwischenbilanz Herfurth 

1989-06 6 21 de Strukturen der EU Wirtschaftsförderung in Europa Herfurth 

1989-03 3 21 de Strukturen der EU Forschungsförderung in der EG Herfurth 

2002-03 166 22 de Wirtschaftsrecht i.d. EU Das neue europäische Insolvenzrecht Rott 

2000-09 139 22 de Wirtschaftsrecht i.d. EU Einheitliches Kaufrecht in Europa Heuer 

1997-06 102 22 de Wirtschaftsrecht i.d. EU Umstellung auf den Euro Thürnagel 

Internationales Geschäft 

2008-01 254 31 de Internationaler Handel Forderungsdurchsetzung in Europa Delp 

2007-01 237 31 de Internationaler Handel Eigentumsvorbehalt in Europa Delp 

2006-11 235 31 de Internationaler Handel Der Zugelassene Wirtschaftsbeteiligte Kubitz 

2005-04 204 31 de Internationaler Handel Streitigkeiten im Auslandsgeschäft Delp 

2004-10 197 31 de Internationaler Handel Das UN-Kaufrecht Rott 

2000-06 137 31 de Internationaler Handel eCommerce in Europa Herfurth 

2000-03 135 31 de Internationaler Handel Zahlungsverzug in Europa Klein / Thürnagel 

2000-01 133 31 de Internationaler Handel Die neuen Incoterms 2000 Heuer 

1999-05 125 31 de Internationaler Handel Fernabsatz in der EU Heuer 

1999-04 124 31 de Internationaler Handel Parallelimporte in die EU Rey/Thürnagel 

1999-02 122 31 de Internationaler Handel Europäisches Zivilprozeßrecht Massuras 

1998-09 117 31 de Internationaler Handel Europäische und deutsche Gütertransporte Heuer 

XXIV




1998-01 109 31 de Internationaler Handel Einheitliches Kaufrecht für Europa Maaß 

1997-08 104 31 de Internationaler Handel UNCITRAL-Schiedsrecht in Deutschland Knipraht 

1997-07 103 31 de Internationaler Handel Fristen im Auslandsgeschäft Maaß 

1997-02 98 31 de Internationaler Handel Internationales Privatrecht Herfurth 

1996-08 92 31 de Internationaler Handel Internationale Online-Dienste Clausen-Muradian 

1996-06 90 31 de Internationaler Handel CMR-Haftung bei Auslandstransporten von der Wroge 

1995-01 73 31 de Internationaler Handel Fabrikationsrisiken im Export Herfurth 

1994-08 68 31 de Internationaler Handel Abschluß von Auslandsverträgen Herfurth 

1993-12 60 31 de Internationaler Handel Absicherung von Exportgeschäften Herfurth 

1993-11 59 31 de Internationaler Handel Zahlungsverkehr mit Akkreditiven Herfurth 

1993-08 56 31 de Internationaler Handel Prozeßkosten in Europa Herfurth 

1993-06 54 31 de Internationaler Handel Das Ausfuhrverfahren 1993 Krumland 

1993-05 53 31 de Internationaler Handel Internationales Factoring Herfurth 

1993-02 50 31 de Internationaler Handel Forderungseinzug in Europa Herfurth 

1991-12 36 31 de Internationaler Handel Die neuen Incoterms 1990 Herfurth 

1991-11 35 31 de Internationaler Handel Internationaler Rechtsverkehr Debring 

1991-09 33 31 de Internationaler Handel Eigentumsvorbehalt in der EG Debring 

1991-02 26 31 de Internationaler Handel Zahlungsverkehr in der EG Debring 

1990-08 20 31 de Internationaler Handel Internationale Schiedsgerichte Herfurth 

1990-06 18 31 de Internationaler Handel Das neue UN-Kaufrecht in Europa Herfurth 

1989-02 2 31 de Internationaler Handel Franchising im Binnenmarkt Herfurth 

2001-05 146 32 de Märkte im Ausland Neue Urheberrechtsrichtlinie Heuer / Dexheimer 

2000-02 134 32 de Märkte im Ausland Vertikale Vertriebsbindungen in Europa Thürnagel 

1999-01 121 32 de Märkte im Ausland Vergleichende Werbung in Europa Herfurth 

1996-07 91 32 de Märkte im Ausland Vertriebsbindungen in Europa Hundt 

1996-05 89 32 de Märkte im Ausland Technologietransfer in Europa Herfurth 

1996-01 85 32 de Märkte im Ausland Die Gemeinschaftsmarke im Binnenmarkt Oelfke 

1994-10 70 32 de Märkte im Ausland Europäisches Markenrecht in Deutschland Oelfke 

1994-03 63 32 de Märkte im Ausland Sicherung des Wettbewerbs in Europa Herfurth 

1990-09 21 32 de Märkte im Ausland Lizenzverträge im Ausland Herfurth 

1990-03 15 32 de Märkte im Ausland Gewerblicher Rechtsschutz in der EG Herfurth 

1990-01 13 32 de Märkte im Ausland Wettbewerbsregeln in Europa Herfurth 

1998-08 8 32 de Märkte im Ausland Handelsvertreter in der EG Herfurth 

2002-08 171 33 de Investitionen im Ausland Auslandsfinanzierung der KfW Dohrmann 

2001-02 144 33 de Investitionen im Ausland Die europäische Aktiengesellschaft Herfurth 

XXV




1998-10 118 33 de Investitionen im Ausland Entwicklungen im Fusionskontrollrecht Thürnagel 

1998-06 114 33 de Investitionen im Ausland Unternehmensnachfolge in der EU Herfurth 

1998-04 112 33 de Investitionen im Ausland Aktiengesellschaften in der EU Herfurth 

1997-03 99 33 de Investitionen im Ausland Internationale Projektfinanzierung Herfurth 

1996-12 96 33 de Investitionen im Ausland Internationales Unternehmensrecht Herfurth 

1996-03 87 33 de Investitionen im Ausland Immobilienkauf im Ausland Herfurth 

1995-07 79 33 de Investitionen im Ausland Gründung von Joint Ventures Herfurth 

1994-05 65 33 de Investitionen im Ausland Leitung von Kapitalgesellschaften in der EU Beckert 

1994-01 61 33 de Investitionen im Ausland Garantien für Auslandsinvestitionen Herfurth 

1990-07 19 33 de Investitionen im Ausland Europäischer Unternehmenskauf Herfurth 

1989-11 11 33 de Investitionen im Ausland Europäische Kapitalgesellschaften Herfurth 

1989-04 4 33 de Investitionen im Ausland Die EWIV Herfurth 

Mittelständische Unternehmenskooperationen 

1989-01 1 33 de Investitionen im Ausland 

Herfurth 

2000-11 141 34 de Steuern international Steuern im eCommerce Holst / Kottik 

1996-11 95 34 de Steuern international Internationale Verrechnungspreise Kottik 

1995-03 75 34 de Steuern international Vermeidung der Doppelbesteuerung Herfurth 

1991-04 28 34 de Steuern international EG-Konzept zur Doppelbesteuerung Debring 

1990-10 22 34 de Steuern international Steuern in der EG Herfurth 

2000-10 140 35 de Betrieb International Datenschutz im Internet Heuer 

1997-12 108 35 de Betrieb International Produktionsanlagen in Europa Heuer 

1996-10 94 35 de Betrieb International Europäische Abfallwirtschaft Heuer 

1996-04 88 35 de Betrieb International Verwendung des CE-Zeichens Petereit 

1995-12 84 35 de Betrieb International Zertifizierung von Maschinen Brendel 

1995-10 82 35 de Betrieb International Verbraucherschutz in Europa Le Guen 

1994-12 72 35 de Betrieb International Europäisches Umweltaudit Heuer 

1991-03 27 35 de Betrieb International Normenpolitik der EG Debring 

1991-09 25 35 de Betrieb International Umwelt unter EG-Recht Debring 

1989-12 12 35 de Betrieb International Europäische Produkthaftung Krantz 

2004-08 195 36 de Personal International Beschäftigung von Ausländern Dittmar 

2004-01 188 36 de Personal International Beschäftigung im Ausland Dittmar 

2003-02 177 36 de Personal International Arbeitsrecht in Russland Chidekel 

1997-01 97 36 de Personal International Datenschutz in Europa Heuer 

1994-11 71 36 de Personal International Berufstätigkeit von Ausländern Beckert 

1994-07 67 36 de Personal International Berufstätigkeit im Ausland Beckert 

XXVI




1992-12 48 36 de Personal International Beschäftigung ausländischer Arbeitnehmer Debring 

1991-07 31 36 de Personal International Betriebsrat - Europäische Modelle Schneider 

Recht im Ausland 

2005-02 202 41 de Westeuropa Die englische Limited Hollunder-Reese 

2004-11 198 41 de Westeuropa Time-Sharing in Spanien Martínez 

2004-04 191 41 de Westeuropa Kleine Kapitalgesellschaften in Europa Hollunder-Reese 

2003-07 182 41 de Westeuropa Die spanische GmbH Martínez 

2002-11 174 41 de Westeuropa Immobilien in Spanien Simó 

2002-05 168 41 de Westeuropa Neues Prozeßrecht in Spanien Martínez / Simo 

2001-03 145 41 de Westeuropa Die SAS in Frankreich Demarne 

1999-12 132 41 de Westeuropa Tochterunternehmen in der Schweiz Herfurth, Muheim 

1998-11 119 41 de Westeuropa Tochterunternehmen in Spanien Crisol Díaz 

1997-11 107 41 de Westeuropa Immobilienerwerb in Belgien Kocks / Thürnagel 

1997-05 101 41 de Westeuropa Immobilienerwerb in Italien Mannino 

1996-02 86 41 de Westeuropa Tochtergesellschaften in Österreich Schuppich 

1995-11 83 41 de Westeuropa Geschäftspraxis in Österreich Schuppich 

1995-09 81 41 de Westeuropa Das neue Handelsvertreterrecht in Belgien Kocks 

1995-08 80 41 de Westeuropa Tochterunternehmen in Frankreich Le Guen 

1995-04 76 41 de Westeuropa Grundstücksrecht in Griechenland Kokkalas 

1994-09 69 41 de Westeuropa Grundstücksrecht in Dänemark Könneker 

1994-06 66 41 de Westeuropa Grundstücksrecht in Spanien Soler / Jäger 

1994-02 62 41 de Westeuropa Grundstücksrecht in England Burke 

1993-07 55 41 de Westeuropa Grundstücksrecht in Frankreich Demarne 

1993-03 51 41 de Westeuropa Arbeitsrecht in Frankreich Demarne 

1992-01 37 41 de Westeuropa Handelsgesellschaften in Belgien Crombrugghe 

1991-10 34 41 de Westeuropa Vertragspraxis in Spanien Soler 

1991-08 32 41 de Westeuropa AG und GmbH in Portugal Felize 

1991-05 29 41 de Westeuropa Vertragspraxis in Italien Malottke 

1989-05 5 41 de Westeuropa Vertragspraxis in England Henshall 

1998 Report 41 de Westeuropa Immobilienerwerb in Europa Herfurth / Thürnagel 

1997 Report 41 de Westeuropa Geschäftspraxis in Europa Herfurth / Thürnagel 

2008-04 258 42 de Osteuropa Tochterunternehmen in Russland Getman 

XXVII




2008-02 255 42 de Osteuropa Personal und Arbeit in Russland Getman 

2007-06 248 42 de Osteuropa Gesellschaftsrecht in Polen Winnicka 

2006-09 232 42 de Osteuropa Geschäftspraxis in Rumänien Holl.-Reese/Plassmann 

2006-05 226 42 de Osteuropa Business Info Ukraine Getman 

2006-05 223 42 de Osteuropa Business Info Russland Getman 

2006-04 221 42 de Osteuropa Business Info Polen Winnicka 

2005-12 212 42 de Osteuropa Patentrecht in Russland Schulze 

2005-09 209 42 de Osteuropa Gesellschaften im Baltikum Neddermeyer 

2005-07 207 42 de Osteuropa Die Aktiengesellschaft in Russland Getmann 

2005-05 205 42 de Osteuropa Die GmbH in Russland Nickel 

2004-03 190 42 de Osteuropa Immobilienerwerb durch Ausländer in Polen Gabriel 

2004-02 189 42 de Osteuropa Immobilienerwerb in den EU-Beitrittsländern Demirkaya 

2003-05 180 42 de Osteuropa Gesellschafterhaftung in Polen Grycz 

2000-12 142 42 de Osteuropa Das neue Handelsrecht in Polen Gabriel 

2000-08 138 42 de Osteuropa Produkthaftung in Mittel- und Osteuropa Heuer 

1999-07 127 42 de Osteuropa Sonderwirtschaftszonen in Polen Gabriel 

1998-08 116 42 de Osteuropa Immobilienerwerb in Polen Franek 

1998-07 115 42 de Osteuropa Tochterunternehmen in Rumänien Klein 

1998-05 113 42 de Osteuropa Tochterunternehmen in Russland Chidekel 

1998-02 110 42 de Osteuropa Vertriebsrecht in der Tschechischen Thürnagel/Rampáková 

1997-10 106 42 de Osteuropa Tochterunternehmen in Polen Herfurth / Franek 

1993-10 58 42 de Osteuropa Zollpräferenzen mit Osteuropa Krumland 

1993-09 57 42 de Osteuropa Ausländische Investitionen in der Ukraine Sekleijtschuk 

1993-04 52 42 de Osteuropa Tochterunternehmen in Rumänien Herfurth 

1922-08 44 42 de Osteuropa Investitionen in Rußland und Ukraine Herfurth 

1992-06 42 42 de Osteuropa Tochtergesellschaften in Ungarn Herfurth 

1992-05 41 42 de Osteuropa Tochtergesellschaften im Baltikum Herfurth 

1992-04 40 42 de Osteuropa Tochterunternehmen in der CSFR Herfurth / Vostárek 

1992-03 39 42 de Osteuropa Tochterunternehmen in Polen Herfurth 

1990-12 24 42 de Osteuropa Wirtschaftsrecht in der neuen Ländern Herfurth 

1990-05 17 42 de Osteuropa Privatwirtschaft in der DDR Herfurth 

Gemeinschaftsunternehmen in RGW 

1990-02 14 42 de Osteuropa 

- Staaten Herfurth 

2002 Script 42 de Osteuropa Geschäftspraxis in Polen Gabriel 

1995 Report 42 de Osteuropa Geschäftspraxis in Polen Herfurth / Cordes 

1997 Report 42 de Osteuropa Investitionspartner Litauen Herfurth 

XXVIII




2007-05 246 43 de Americas Markterschließung in den USA Kilimnik 

2007-04 245 43 de Americas Geschäftspraxis in Chile Velarde 

2006-12 236 43 de Americas Geschäftspraxis in Argentinien Velarde 

2006-06 228 43 de Americas Geschäftstätigkeit in Mexiko Velarde 

2006-05 227 43 de Americas Geschäftstätigkeit in Brasilien Teil 3 Koch 


2005-05 224 43 de Americas Business Info Mexiko Velarde 


2001-10 151 43 de Americas Tochterunternehmen in Argentinien Crisol 

2001-08 149 43 de Americas Niederlassung in den USA Kilimnik 

1999-10 130 43 de Americas Immobilienerwerb in den USA Kilimnik 

1995-06 78 43 de Americas Tochterunternehmen in den USA Kilimnik 

1993-01 49 43 de Americas Die neue Wirtschaftspolitik Americas Kilimnik 

Das Nordamerikanische Freihandelsabkommen 

1992-11 47 43 de Americas 

Kilimnik 

2008-04 260 44 deu Asien & Pazifik Geschäftspraxis in Indien Berger 

2008-04 260 44 deu Asien & Pazifik Geschäftspraxis in Japan Berger 

2008-04 260 44 en Asien & Pazifik Doing Business in Japan Berger 

2008-04 259 44 deu Asien & Pazifik Geschäftspraxis in Vietnam Berger 

2008-04 259 44 en Asien & Pazifik Doing Business in Vietnam Berger 

2008-03 257 44 en Asien & Pazifik Doing Business in Malaysia Berger 

2007-08 249 44 de Asien & Pazifik Unternehmensführung in China Lin 

2007-06 247 44 de Asien & Pazifik Technologie- und Designschutz in China Sekara 

2006-11 234 44 de Asien & Pazifik Geschäftspraxis in Kasachstan Sekara 

2006-10 233 44 de Asien & Pazifik Investitionen in China Lin 

2006-02 215 44 de Asien & Pazifik Investitionen in Indien Dohrmann 

2003-08 183 44 de Asien & Pazifik Ausländische Investitionen in China II Zheng 

2003-06 181 44 de Asien & Pazifik Ausländische Investitionen in China I Zheng 

2002-07 170 44 de Asien & Pazifik Investieren in Indien Dohrmann 

2002-04 167 44 de Asien & Pazifik Investitionen in Indonesien Soepringgo 

1997-09 105 44 de Asien & Pazifik Investitionsförderung in Singapur Beckert 

1995-05 77 44 de Asien & Pazifik Investitionen in China Cao-Teuber 

2001-11 Script 44 de Asien & Pazifik Investitionen in China Zheng 

2006-03 217 45 de Afrika & Nahost 

Schutz des geistigen Eigentums in der Türkei 

Demirkaya 

2005-01 201 45 de Afrika & Nahost Das neue türkische Vergaberecht Demirkaya 

2004-12 199 45 de Afrika & Nahost Zwangsvollstreckungsrecht in der Türkei Demirkaya 

XXIX




2004-09 196 45 de Afrika & Nahost Die türkischen Handelsgesellschaften Demirkaya 

2004-06 193 45 de Afrika & Nahost Immobilienerwerb in der Türkei Demirkaya 

2003-12 187 45 de Afrika & Nahost Reform des türkischen Arbeitsrechts, II Demirkaya 

2003-11 186 45 de Afrika & Nahost Reform des türkischen Arbeitsrechts, I Demirkaya 

2003-09 184 45 de Afrika & Nahost Das neue Investitionsgesetz in der Türkei Demirkaya 

2003-04 179 45 de Afrika & Nahost Geschäftstätigkeit in der Türkei Demirkaya 

2003-01 176 45 de Afrika & Nahost Investieren in Südafrika Schmidt 

2003-01 176 45 en Afrika & Nahost Investieren in Südafrika Schmidt 

2002-10 173 45 de Afrika & Nahost Geschäftstätigkeit in den Emiraten Seifert 

2002-06 169 45 de Afrika & Nahost Investieren in Nigeria Olusanya 

2001-09 143 45 de Afrika & Nahost Investieren in Ägypten Shahid 

2000-04 136 45 de Afrika & Nahost Privatisierung in Ägypten Shahid 

1999-06 126 45 de Afrika & Nahost Investieren in Kamerun Stierand/Demarne 

1999-03 123 45 de Afrika & Nahost Investieren in Tunesien Demarne 

XXX





Internationale Lösungen für große, mittlere und 

kleine Unternehmen stehen im Zentrum unserer 

Arbeit. 

Unsere überwiegend beratende Tätigkeit konzentriert 

sich auf die laufende Begleitung unternehmerischer 

Planungen, die Mitarbeit in Projektteams 

und auf strukturierte juristische Unternehmensdienste. 

Dabei bildet das internationale Geschäft einen 

besonderen Schwerpunkt unserer Beratung. In 

dieser Weise arbeiten wir für deutsche Unternehmen 

im Ausland und für ausländische Unternehmen 

Deutschland und Europa. 

Unsere Kanzlei in Hannover umfasst deutsche 

und ausländische Juristen; sie verfügen über 

Erfahrungen aus Unternehmen und wirtschaftsrechtlichen 

Kanzleien in Europa, den USA und 

Asien. Internationale Projekte können daher 

schnell und effizient betrieben werden. Darüber 

hinaus stehen mit unserer ALLIURIS GROUP 

europaweit knapp 200 Wirtschaftsanwälte zur 

Verfügung ( www.alliuris.org ). 

Unsere CASTON Informationsdienste zu Recht & 

Wirtschaft International dienen der rechtzeitigen 

Orientierung der Unternehmen über aktuelle Entwicklungen. 

Wir geben die Dienste im Internet 

heraus, aber auch in Zusammenarbeit mit Banken, 

Kammern, Verbänden und staatlichen Einrichtungen 

( www.caston.info ). 

Mit unserem EuroCash System zum internationalen 

Forderungsmanagement, insbesondere Clearing 

und Inkasso, unterstützen wir die Aktivitäten 

der Unternehmen in Europa und weltweit 

( www.eurocash.de ). 

HERFURTH & PARTNER wurde 1990 gegründet 

und ist als Gesellschaft bürgerlichen Rechts organisiert. 

Weitere Informationen über unsere Arbeit haben 

wir für Sie - auch in türkischer Sprache - im Internet 

bereitgestellt ( www.herfurth.de ). 

In den wichtigen Märkten der Welt arbeiten wir - 

häufig bereits seit vielen Jahren - mit bewährten 

Partnern zusammen, vor allem in Nordamerika 

und Südamerika, in Nahost, in Asien und im 

Pazifik-Raum. 

XXXI




IMPRESSUM 

REDAKTION / HANNOVER 

HERAUSGEBER 

HERFURTH & PARTNER, 

Rechtsanwälte GBR International Lawyers 

Hannover . München . Göttingen . Brüssel 

Luisenstr. 5, 

D – 30159 Hannover 

Fon 0511-30756-0 

Fax 0511-30756-10 

Mail info@herfurth.de, 

Web www.herfurth.de 

Member of 

ALLIURIS INTERNATIONAL A.S.B.L., 

Brüssel 

VERLAG 

CASTON GmbH, 

Law & Business Information 

Luisenstr. 5, 

D - 30159 Hannover, 

Fon 0511 - 30756-50, 

Fax 0511 - 30756-60 

Mail info@caston.info; 

Web www.caston.info 

Alle Angaben erfolgen nach bestem Wissen; die Haftung 

ist auf Vorsatz und grobe Fahrlässigkeit beschränkt. 

Wiedergabe, auch auszugsweise, nur mit 

Genehmigung der Herausgeber. 

Redaktion: Ulrich Herfurth, Rechtsanwalt, zugelassen 

in Hannover und Brüssel (verantw.), Sibyll Hollunder- 

Reese, M.B.L., Rechtsanwältin (D); Philipp Neddermeyer, 

Rechtsanwalt (D); 

unter Mitarbeit von Kenneth S. Kilimnik, LL.M., M.IUR., 

Attorney at Law (USA); Angelika Herfurth, Rechtsanwältin 

(D); Jens-Uwe Heuer, Rechtsanwalt (D); Dr. jur. 

Konstadinos Massuras, Rechtsanwalt (D) und Dikigoros 

(GR); Thomas Gabriel, Rechtsanwalt (D); Carlota 

Simó del Cerro, LL.M., Abogada (ES); JUDr. Yvona 

Rampáková, Juristin (CR); Egbert Dittmar, Rechtsanwalt 

(D); Dr. Jona Aravind Dohrmann, Rechtsanwalt 

(D); Metin Demirkaya, Rechtsanwalt (D); Marc-André 

Delp, M.L.E., Rechtsanwalt (D); Reinald Koch, 

Rechtsanwalt (D); Tatiana Getman, Rechtsanwältin 

(D); Monika Sekara, Rechtsanwältin (D); Kornelia Katarzina 

Winnicka, Rechtsanwältin (D); Dr. jur. Wolf 

Christian Böttcher, Rechtsanwalt (D); .Adeline Maler 

Berger, Advocate and Solicitor (Singapur, England, 

Wales); Peh-Wen Lin, Rechtsanwältin (D), Maimiti 

Cohen-Solal, Attorney at Law (USA). 

KORRESPONDENTEN / AUSLAND 

u.a. Amsterdam, Athen, Brüssel, Budapest, Bukarest, 

Helsinki, Kiew, Kopenhagen, Lissabon, London, Luxemburg, 

Mailand, Madrid, Oslo, Paris, Prag, Stockholm, 

Warschau, Wien, Zürich, New York, Moskau, 

Peking, Tokio, Bombay, Bangkok, Shanghai, Singapur, 

Sydney, Tunis. 

Hannover, im April 2008 

XXXII


RECHT INTERNATIONAL. 

WWW.CASTON.INFO

Hauptteil Indien_Messe2008 - Herfurth & Partner

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