INTERNATIONAL TAXATION
SIMPLIFIED SUMMARY
Different taxes, know some
1. Income Tax
2. Wage Tax
3. Corporate Income Tax
4. Value Added Tax
5. Real Estate Tax
6. Real Estate Transfer Tax
7. Gift Tax
8. Stamp Duties
How to avoid Real Estate Transfer Tax?
Buy Real Estate with a company and then sell shares of
the company. Sell less than 95% of the shares to avoid
Real Estate Transfer Tax.
3 purposes of taxes:
1. Generate revenue
2. Redistribute wealth / income
3. Stimulation of specific activities:
-R&D
- Specific investments (f.ex subsidies for electric cars)
Periodical taxation
Tax year
Unlimited tax liability
SIMPLIFIED SUMMARY
Different taxes, know some
1. Income Tax
2. Wage Tax
3. Corporate Income Tax
4. Value Added Tax
5. Real Estate Tax
6. Real Estate Transfer Tax
7. Gift Tax
8. Stamp Duties
How to avoid Real Estate Transfer Tax?
Buy Real Estate with a company and then sell shares of
the company. Sell less than 95% of the shares to avoid
Real Estate Transfer Tax.
3 purposes of taxes:
1. Generate revenue
2. Redistribute wealth / income
3. Stimulation of specific activities:
-R&D
- Specific investments (f.ex subsidies for electric cars)
Periodical taxation
Tax year
Unlimited tax liability
