• English
    • norsk
  • English 
    • English
    • norsk
  • Login
View Item 
  •   Home
  • Norges Handelshøyskole
  • Department of Business and Management Science
  • NoCet - Master theses
  • View Item
  •   Home
  • Norges Handelshøyskole
  • Department of Business and Management Science
  • NoCet - Master theses
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

The Business Commitment of a Norwegian Company in Germany : An Examination from a Tax Perspective

Jäck, Daniel
Master thesis
Thumbnail
View/Open
Jack_2012.PDF (764.9Kb)
Permanent link
http://hdl.handle.net/11250/170006
Issue date
2012
Metadata
Show full item record
Collections
  • NoCet - Master theses [88]
Abstract
The German market is large and of great economic importance for Norway. A detailed

understanding of the German tax system and the cross-national regulations between

Germany and Norway are necessary for Norwegian companies who assess investment

projects in Germany. This thesis aims to provide this information. It may also serve as an

introduction to the topic for civil servants in the Norwegian Tax Administration who deal

with companies that have German affiliates.

The results are achieved by conducting a comparative examination of the different

investment alternatives from a tax perspective. The underlying analysis is initially defining

significant tax aspects of investment decision as a common frame of references.

Subsequently, the thesis provides an overview of the various legal forms. Given this

framework, a legal model is applied that allows the comparison of the different investment

alternatives. In this way, the tax consequences within the significant aspects are highlighted

for different investment approaches.

The findings of this analysis indicate that in case a Norwegian individual person is planning a

long-term investment in Germany and expects positive returns which shall be reinvested in

Germany, a subsidiary in form of a corporation has advantages in regard to current taxation.

If a Norwegian corporation intends to generate a capital gain through the subsequent

disposal of its German operations, the investment alternative of a corporation leads to zero

taxation. Yet, the examination shows also that the choice of the investment alternative has

in some instances no significant tax effects. Thus, also aspects other than taxation should be

considered.

This thesis provides valuable insights for the choice of an appropriate investment alternative

in Germany. However, due to the different characteristics of a Norwegian company and its

German business venture, the results are not universal applicable and should be evaluated in

consideration of the individual situation.

Contact Us

Privacy policy
Powered by DSpace software

Service from Unit
 

 

Browse this CollectionIssue DateAuthorsTitlesSubjectsDocument TypesJournalsBrowse ArchiveCommunities & CollectionsIssue DateAuthorsTitlesSubjectsDocument TypesJournals

My Account

Login

Statistics

View Usage Statistics

Contact Us

Privacy policy
Powered by DSpace software

Service from Unit