Welcome

Oliver Biernat

Dear Reader,

Thanks for showing interest in this newsletter. As usual we provide up-to-date tax information from many countries to you and hope that the articles are beneficial for you.

If you offer the same product or service, have the same costs and similar staff as your competitors, a tax saving can give you that little advantage you need in order to win a new client as you can offer a better price. Member firms of the GGI International Taxation Practice Group (ITPG) aim at giving you that advantage and seek to be part of the success story of their clients.I would like to thank all authors for their contributions. Above all I would like to mention Prof Robert Anthony from Anthony & Cie in Valbonne Sophia Antipolis, France, as he kindly agreed to sponsor this edition and also to write the lead article. Robert has been an outstandingly active member of this group since many years and chaired quite a few roundtable discussions, panel discussions, made presentations or wrote articles in GGI publications. Knowing the tax jurisdiction of more than a dozen countries he is a perfect example of a truly international tax advisor.Last but not least many thanks to GGI for helping with the organisation of this newsletter. I wish all of you an interesting read and don’t forget to contact the authors in case you wish to go into details and need help in a certain country. Enjoy Reading. Oliver Biernat
Responsible Editor &
Global Chair of the GGI ITPG

GGI member firm
Benefitax GmbH Steuerberatungsgesellschaft Wirtschaftsprüfungsgesellschaft
Frankfurt am Main, Germany
T: +49 69 256 227 60

Advisory, Auditing & Accounting, Corporate Finance, Fiduciary & Estate Planning, Tax

Benefitax GmbH is a tax consultancy and public auditing company located in Frankfurt, which is widely recognised as the financial centre of Germany. Benefitax predominantly serves German entities of foreign multinational groups, mid-sized German companies with cross-border activities and wealthy private individuals.

Oliver Biernat is Founder and Managing Partner of Benefitax. He is a German Chartered Accountant, Certified Tax Advisor and Specialist Advisor for International Taxation with more than 30 years of experience. Since 2008, he has chaired GGI’s International Taxation Practice Group (ITPG), increasing its size to more than 645 experts from 90 countries in the process. Contact Oliver.