It is increasingly common for business owners, investors and family groups with interests in both Germany and Spain to maintain corporate structures incorporated under German law, such as the GmbH, the GmbH & Co. KG or the KG, which are used both for conducting business activities and for wealth and succession planning. In this context, such structures can pose significant challenges when one of their partners becomes tax resident in Spain.
It is not simply a matter of applying Spanish legislation to a foreign entity. In many cases, it is necessary to determine how such a structure should be classified under Spanish law and what consequences that classification may have from the perspective of the various Spanish taxes and double taxation agreements.
Our colleague Patricia Ramis, a lawyer and tax adviser at Joan Cerdà & Associats, Asesores, S.L., has analysed in depth the complex taxation in Spain of these German corporate structures. As a result of this work, her article “The complex taxation in Spain of German corporate structures. GmbH & GmbH & Co. KG” (“La compleja tributación en España de estructuras societarias alemanas. GmbH & GmbH & Co. KG”) has recently been published in the Technical Tax Journal (Revista Técnica Tributaria) of the Spanish Association of Tax Advisers (Asociación Española de Asesores Fiscales – AEDAF). This publication recognises the technical rigour and specialisation of our team in the field of international taxation.
If you are the owner or a shareholder of a GmbH, a KG or a GmbH & Co. KG and are already a tax resident in Spain or are considering transferring your tax residence to our country, at Joan Cerdà & Associats, Asesores, S.L. we have extensive experience in providing tax advice on international structures and in analysing the tax implications arising from the international mobility of individuals and assets.
We would be delighted to help you analyse your situation and offer you the most appropriate advice.