2. Int'l Tax Update Significant Developments in the Global Tax System - Andrew Seidler
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Withhold<strong>in</strong>g <strong>Tax</strong>es After Brexit<br />
• Hold<strong>in</strong>g EU based activities <strong>in</strong> branches<br />
or partnerships.<br />
UK<br />
• Germany:<br />
• Conversion of a company to a<br />
partnership does not trigger taxes<br />
domestically <strong>in</strong> Germany;<br />
• Partners pay tax <strong>in</strong> Germany at rates<br />
equivalent to German corporate rates;<br />
• Dividends between German resident<br />
companies should be exempt from tax;<br />
• Under <strong>the</strong> Organschaft (fiscal unity)<br />
<strong>the</strong> German group parent pays tax on<br />
behalf of <strong>the</strong> group members as if <strong>the</strong>y<br />
were one.<br />
GmbH1<br />
KG<br />
GmbH2<br />
EU o<strong>the</strong>r
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