{"id":32211,"date":"2024-02-20T11:14:13","date_gmt":"2024-02-20T10:14:13","guid":{"rendered":"https:\/\/rechtsanwalt.fr\/?page_id=32211"},"modified":"2024-02-20T11:14:17","modified_gmt":"2024-02-20T10:14:17","slug":"fiscalite-des-entreprises","status":"publish","type":"page","link":"https:\/\/rechtsanwalt.fr\/fr\/publications\/fiscalite-des-entreprises\/","title":{"rendered":"Fiscalit\u00e9 des entreprises"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kb7tj4n5-1df860de37bc3c14efab44100a07bc33\">\n.avia-section.av-kb7tj4n5-1df860de37bc3c14efab44100a07bc33{\nbackground-color:#eef0f3;\nbackground-image:unset;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-kb7tj4n5-1df860de37bc3c14efab44100a07bc33 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll container_wrap sidebar_left'  ><div class='container av-section-cont-open' 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modern-quote  avia-builder-el-8  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Fiscalit\u00e9 des entreprises<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ka3rc3dm-85681a92bbecc80cad8ef5b371ee2af1\">\n#top .hr.hr-invisible.av-ka3rc3dm-85681a92bbecc80cad8ef5b371ee2af1{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-ka3rc3dm-85681a92bbecc80cad8ef5b371ee2af1 hr-invisible  avia-builder-el-9  el_after_av_heading  el_before_av_blog '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='av-alb-blogposts template-blog  av-blog-meta-author-disabled av-blog-meta-comments-disabled av-blog-meta-html-info-disabled av-blog-meta-tag-disabled publikationen_fr_overview '  itemscope=\"itemscope\" 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Allemagne\">Imposition des soci\u00e9t\u00e9s en Allemagne<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-07-31T11:00:00+02:00\" >31 juillet 2024<\/time><div class=\"read-more-link\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/imposition-des-societes-en-allemagne\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" role=\"graphics-symbol\" aria-hidden=\"true\">\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 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category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : R\u00e9sidence fiscale et assujettissement \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en Allemagne\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/residence-fiscale-et-assujettissement-a-limpot-sur-les-societes-en-allemagne\/\" rel=\"bookmark\" title=\"Lien permanent : R\u00e9sidence fiscale et assujettissement \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en Allemagne\">R\u00e9sidence fiscale et assujettissement \u00e0 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0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Nils Devos<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span 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format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : \u00c9tablissement stable (\u00ab\u00a0Betriebst\u00e4tte\u00a0\u00bb) et repr\u00e9sentant permanent (\u00ab\u00a0St\u00e4ndiger Vertreter\u00a0\u00bb) en Allemagne : qu\u00e8saco ?\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/etablissement-stable-betriebstatte-et-representant-permanent-standiger-vertreter-en-allemagne-quesaco\/\" rel=\"bookmark\" title=\"Lien permanent : \u00c9tablissement stable (\u00ab\u00a0Betriebst\u00e4tte\u00a0\u00bb) et repr\u00e9sentant permanent (\u00ab\u00a0St\u00e4ndiger Vertreter\u00a0\u00bb) en Allemagne : qu\u00e8saco ?\">\u00c9tablissement stable (\u00ab\u00a0Betriebst\u00e4tte\u00a0\u00bb) et repr\u00e9sentant permanent (\u00ab\u00a0St\u00e4ndiger Vertreter\u00a0\u00bb) en Allemagne : qu\u00e8saco ?<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-07-31T08:00:00+02:00\" >31 juillet 2024<\/time><div class=\"read-more-link\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/etablissement-stable-betriebstatte-et-representant-permanent-standiger-vertreter-en-allemagne-quesaco\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" 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itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Nils Devos<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>Nils Devos<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2024-07-31T08:00:00+02:00\" >2024-07-31 08:00:00<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2025-03-12 10:08:22<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>\u00c9tablissement stable (\u00ab\u00a0Betriebst\u00e4tte\u00a0\u00bb) et repr\u00e9sentant permanent (\u00ab\u00a0St\u00e4ndiger Vertreter\u00a0\u00bb) en Allemagne : qu\u00e8saco ?<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-34276 post-loop-5 post-parity-odd bloglist-simple  post-34276 post type-post status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : Imposition des employ\u00e9s en Allemagne\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a 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27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>lawyers-safegate<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope 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type-post status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : Obligation de pr\u00e9l\u00e8vement de l\u2019imp\u00f4t sur les salaires des employ\u00e9s allemands\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/obligation-de-prelevement-de-limpot-sur-les-salaires-des-employes-allemands\/\" rel=\"bookmark\" title=\"Lien permanent : Obligation de pr\u00e9l\u00e8vement de l\u2019imp\u00f4t sur les salaires des employ\u00e9s allemands\">Obligation de 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12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Nils Devos<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span 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status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : Fiscalit\u00e9 des dividendes, int\u00e9r\u00eats et redevances en Allemagne\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/fiscalite-des-dividendes-interets-et-redevances-en-allemagne\/\" rel=\"bookmark\" title=\"Lien permanent : Fiscalit\u00e9 des dividendes, int\u00e9r\u00eats et redevances en Allemagne\">Fiscalit\u00e9 des dividendes, int\u00e9r\u00eats et redevances en Allemagne<span 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class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : Imposition des plus-values de cession de titres en Allemagne\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/imposition-des-plus-values-de-cession-de-titres-en-allemagne\/\" rel=\"bookmark\" title=\"Lien permanent : Imposition des plus-values de cession de titres en Allemagne\">Imposition des plus-values de cession de titres en Allemagne<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-07-31T05:00:00+02:00\" 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href=\"https:\/\/rechtsanwalt.fr\/fr\/les-impositions-sur-limmobilier-des-societes-en-allemagne\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" role=\"graphics-symbol\" aria-hidden=\"true\">\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" 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16:00:00<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2025-03-12 10:10:26<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>Les impositions sur l\u2019immobilier des soci\u00e9t\u00e9s en Allemagne<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-32367 post-loop-13 post-parity-odd bloglist-simple  post-32367 post type-post status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : Quel service des imp\u00f4ts est comp\u00e9tent pour ma soci\u00e9t\u00e9 en Allemagne ?\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/quel-service-des-impots-est-competent-pour-ma-societe-en-allemagne\/\" rel=\"bookmark\" title=\"Lien permanent : Quel service des imp\u00f4ts est comp\u00e9tent pour ma soci\u00e9t\u00e9 en Allemagne ?\">Quel service des imp\u00f4ts est comp\u00e9tent pour ma soci\u00e9t\u00e9 en Allemagne ?<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-02-20T11:00:00+01:00\" >20 f\u00e9vrier 2024<\/time><div class=\"read-more-link\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/quel-service-des-impots-est-competent-pour-ma-societe-en-allemagne\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" role=\"graphics-symbol\" aria-hidden=\"true\">\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>C\u00e9cile Robert<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>C\u00e9cile Robert<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2024-02-20T11:00:00+01:00\" >2024-02-20 11:00:00<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2025-03-12 10:11:22<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>Quel service des imp\u00f4ts est comp\u00e9tent pour ma soci\u00e9t\u00e9 en Allemagne ?<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-42136 post-loop-14 post-parity-even bloglist-simple  post-42136 post type-post status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : L\u2019exit tax allemande\u00a0: cons\u00e9quences fiscales d\u2019un d\u00e9part \u00e0 l\u2019\u00e9tranger\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/lexit-tax-allemande-consequences-fiscales-dun-depart-a-letranger\/\" rel=\"bookmark\" title=\"Lien permanent : L\u2019exit tax allemande\u00a0: cons\u00e9quences fiscales d\u2019un d\u00e9part \u00e0 l\u2019\u00e9tranger\">L\u2019exit tax allemande\u00a0: cons\u00e9quences fiscales d\u2019un d\u00e9part \u00e0 l\u2019\u00e9tranger<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-02-20T10:58:00+01:00\" >20 f\u00e9vrier 2024<\/time><div class=\"read-more-link\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/lexit-tax-allemande-consequences-fiscales-dun-depart-a-letranger\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" role=\"graphics-symbol\" aria-hidden=\"true\">\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Anne-Sophie Koch<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>Anne-Sophie Koch<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2024-02-20T10:58:00+01:00\" >2024-02-20 10:58:00<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2026-02-11 17:55:52<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>L\u2019exit tax allemande\u00a0: cons\u00e9quences fiscales d\u2019un d\u00e9part \u00e0 l\u2019\u00e9tranger<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-34125 post-loop-15 post-parity-odd bloglist-simple  post-34125 post type-post status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : Mesure d\u2019incitation fiscale \u00e0 la recherche et au d\u00e9veloppement \u2013 \u00ab\u00a0Forschungszulage\u00a0\u00bb, le cr\u00e9dit d\u2019imp\u00f4t recherche \u00e0 l\u2019allemande\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/mesure-dincitation-fiscale-a-la-recherche-et-au-developpement-forschungszulage-le-credit-dimpot-recherche-a-lallemande\/\" rel=\"bookmark\" title=\"Lien permanent : Mesure d\u2019incitation fiscale \u00e0 la recherche et au d\u00e9veloppement \u2013 \u00ab\u00a0Forschungszulage\u00a0\u00bb, le cr\u00e9dit d\u2019imp\u00f4t recherche \u00e0 l\u2019allemande\">Mesure d\u2019incitation fiscale \u00e0 la recherche et au d\u00e9veloppement \u2013 \u00ab\u00a0Forschungszulage\u00a0\u00bb, le cr\u00e9dit d\u2019imp\u00f4t recherche \u00e0 l\u2019allemande<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-02-20T10:00:00+01:00\" >20 f\u00e9vrier 2024<\/time><div class=\"read-more-link\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/mesure-dincitation-fiscale-a-la-recherche-et-au-developpement-forschungszulage-le-credit-dimpot-recherche-a-lallemande\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" role=\"graphics-symbol\" aria-hidden=\"true\">\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Nils Devos<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>Nils Devos<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2024-02-20T10:00:00+01:00\" >2024-02-20 10:00:00<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2025-03-12 10:11:39<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>Mesure d\u2019incitation fiscale \u00e0 la recherche et au d\u00e9veloppement \u2013 \u00ab\u00a0Forschungszulage\u00a0\u00bb, le cr\u00e9dit d\u2019imp\u00f4t recherche \u00e0 l\u2019allemande<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-37680 post-loop-16 post-parity-even bloglist-simple  post-37680 post type-post status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : Participation des salari\u00e9s en Allemagne : ESOP (\u00ab Employee Stock Option Program \u00bb) vs VSOP (\u00ab Virtual Stock Option Program \u00bb)\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/participation-des-salaries-en-allemagne-esop-vsop\/\" rel=\"bookmark\" title=\"Lien permanent : Participation des salari\u00e9s en Allemagne : ESOP (\u00ab Employee Stock Option Program \u00bb) vs VSOP (\u00ab Virtual Stock Option Program \u00bb)\">Participation des salari\u00e9s en Allemagne : ESOP (\u00ab Employee Stock Option Program \u00bb) vs VSOP (\u00ab Virtual Stock Option Program \u00bb)<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-02-19T11:05:00+01:00\" >19 f\u00e9vrier 2024<\/time><div class=\"read-more-link\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/participation-des-salaries-en-allemagne-esop-vsop\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" role=\"graphics-symbol\" aria-hidden=\"true\">\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Anne-Sophie Koch<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>Anne-Sophie Koch<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2024-02-19T11:05:00+01:00\" >2024-02-19 11:05:00<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2026-01-22 15:41:05<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>Participation des salari\u00e9s en Allemagne : ESOP (\u00ab Employee Stock Option Program \u00bb) vs VSOP (\u00ab Virtual Stock Option Program \u00bb)<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-41073 post-loop-17 post-parity-odd bloglist-simple  post-41073 post type-post status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : L\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral en droit fiscal allemand : donner et recevoir dans un contexte transfrontalier\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/l-interet-general-en-droit-fiscal-allemand-donner-et-recevoir-dans-un-contexte-transfrontalier\/\" rel=\"bookmark\" title=\"Lien permanent : L\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral en droit fiscal allemand : donner et recevoir dans un contexte transfrontalier\">L\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral en droit fiscal allemand : donner et recevoir dans un contexte transfrontalier<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-02-18T17:48:00+01:00\" >18 f\u00e9vrier 2024<\/time><div class=\"read-more-link\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/l-interet-general-en-droit-fiscal-allemand-donner-et-recevoir-dans-un-contexte-transfrontalier\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" role=\"graphics-symbol\" aria-hidden=\"true\">\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Anne-Sophie Koch<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span 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bloglist-simple  post-34118 post type-post status-publish format-standard hentry category-fiscalite-des-entreprises\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Articles : Les conventions fiscales bilat\u00e9rales conclues par l\u2019Allemagne\"><div class=\"av-heading-wrapper\"><span class=\"blog-categories minor-meta\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/category\/publikation\/fiscalite-des-entreprises\/\" rel=\"tag\">Fiscalit\u00e9 des entreprises<\/a><\/span><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/rechtsanwalt.fr\/fr\/les-conventions-fiscales-bilaterales-conclues-par-lallemagne\/\" rel=\"bookmark\" title=\"Lien permanent : Les conventions fiscales bilat\u00e9rales conclues par l\u2019Allemagne\">Les conventions fiscales bilat\u00e9rales conclues par l\u2019Allemagne<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><\/div><\/header><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2024-02-18T17:45:00+01:00\" >18 f\u00e9vrier 2024<\/time><div class=\"read-more-link\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/les-conventions-fiscales-bilaterales-conclues-par-lallemagne\/\" class=\"more-link\">Lire la suite<span class='more-link-arrow avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" role=\"graphics-symbol\" aria-hidden=\"true\">\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><\/span><\/a><\/div><\/span><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Nils Devos<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/05\/logo_header_fr_web.epp_.svg<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>Nils Devos<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2024-02-18T17:45:00+01:00\" >2024-02-18 17:45:00<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2026-02-11 17:59:12<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>Les conventions fiscales bilat\u00e9rales conclues par l\u2019Allemagne<\/span><\/span><\/span><\/article><\/div><\/p><\/div><\/div><\/div><\/main><!-- close content main element --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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