You are not alone

You are not alone
Company
Welcome
to TEVEA International S.A.
Niederlassung Deutschland
- Do you run a medium-sized company?
- Do you intend to expand abroad?
- Are you uncertain about taking this step?
- Are you worried about the bureaucracy involved, foreign regulations and other (tax) laws?
- Are you looking for someone to accompany you with professional help and support?
Then you’ve come to the right address: TEVEA International S.A. will turn your away game into a home victory - and a great success!
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Since 1984, TEVEA International S.A. - the European company for promotion of foreign trade and services - has supported small and
medium-sized enterprises during their expansion on the European market. TEVEA operates in the legal form of a Société Anonyme (S.A.),
a public limited company under French law. Its headquarters are located in Paris (France). It is a subsidiary of European savings banks
and an integral component of the international network of the German S-Finance Group.
TEVEA International is a specialist for value-added tax (VAT) in Europe: For the optimisation of fiscal burdens and the minimisation of
fiscal risks of companies when operating across borders, TEVEA offers its customers operational consulting services regarding VAT issues,
the refund of foreign VAT and fiscal representations in Europe. In order to facilitate the market entry, TEVEA in addition offers services
for the company development abroad.
Services
We have created a great package
TEVEA International S.A. Niederlassung Deutschland wants to facilitate small and medium-sized
enterprises (SME) based in Europe to enter the German market.
For the foundation of a branch office or representative office or in case of cross-border activities,
we offer the following services, which are carried out by our parent company TEVEA International
in Paris or by partners from the savings banks organisation.
By doing so, administrative obstacles as well as fiscal and legal market barriers and information
deficiencies are to be reduced.
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Our services:
01. Operational consulting in the field of VAT
02. VAT refund
03. Tax representation
04. Declaration of the intra-trade statistics for the Federal Statistical Office (Intrastat)
05. Debt collection and factoring of trade receivables including dunning and litigation
06. Payroll/ wage accounting for German branch offices of foreign SME
07. Information regarding the establishment of a company in Germany and procurement
of legal support
08. Company domiciliation
09. Translation service of documents in connection with the above-mentioned services
Service
01
Operational consulting
in the field of VAT
A full harmonisation of the VAT legislation is not yet given in the Single Market as of today.
Due to differing implementations of EU rules on national level, companies often are faced
with fiscal risks due to lack of knowledge of local tax norms when engaging in cross-border
activities.
TEVEA is available for foreign companies for answering specific individual questions regarding the
German VAT law spontaneously. Within the framework of the operational consulting, the VAT-related
consequences and risks of certain types of transactions on the German market or the effects of changes
in the German VAT legislation on the business activity of a company with cross-border operations can
be clarified.
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Customers may subscribe to a support hotline for receiving immediate help.
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Service
02
Value-added tax (VAT) refund
Companies which paid VAT within the framework of their cross-border activities abroad have
the opportunity to reclaim such VAT from the competent authorities. It is the prerequisite that
a corresponding agreement exists between the respective states.
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A refund is possible on principle if the following facts are given:
- Costs in connection with trade fairs or exhibitions
- Imports
- Business trips
- Technical expenses
- Radio or TV recordings or film shots
- Costs of international forwarding companies
- Expenses for maintaining a representative office.
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In particular the amounts occurring in case of trade fair participations often are significant amounts
which should not be “given away” only because you may shy away from the correspondence with
the authorities which often is exhausting. Not only do we solve your language-related problems but
also the problems related with various printed forms of the financial administration and additional
schedules and declarations.
TEVEA International offers VAT refunds in all 27 EU member states, in Norway, Switzerland and Monaco.
Your advantage:
We retain a low percentage of the
refunded VAT only in case of success.
In this respect, you can only win!
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Service
03
Tax representation
Tax representation - a term with various facets. Fiscal representation, authority in tax matters or the
activity of a tax respondent. But which solution is the right one for your company?
The tax agent is intended for companies from the European Union. He warrants the correct handling
of the VAT-related duties. The appointment of a fiscal representative is obligatory for non-EU companies.
He is jointly liable with his customer towards the tax authorities. The tax respondent represents foreign
companies (EU and non-EU companies) which realise sales in France with companies that are registered
for VAT in France and would like to charge their customers with French VAT despite the “Reverse Charge”
procedure enacted since 1 September 2006.
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What is important for your company:
The tax representation is intended for foreign companies which do not have a branch office in an
EU member state (for example in Germany) and transact taxable business there (statutory duty to calculate
the German VAT) or which due to their business activity are subject to the obligation to file tax returns in
the VAT area (intra-Community supply and/or acquisitions). These companies must be registered for VAT
in Germany.
In some cases, the VAT registration requires the appointment of a tax representative.
Service
03 - 1
Tax representation
With its subsidiary, TEVEA RF CONSULTING, TEVEA International offers the following services of
tax representation for foreign companies which want to commence commercial activities in Germany:
- Audit and assistance prior to the registration for domestic VAT
- Execution of the VAT registration with the competent tax office
- Filing the monthly or quarterly advance VAT return as well as forwarding the payments to the tax authority
- Periodic filing of VAT declarations
- Preparation of the applications for VAT refund
- Information on the current VAT legislation
- Making reports to the customs office when selling excisable goods
(such as spirits, sparkling wine, tobacco, mineral oil)
- Single contact person towards the German tax authorities
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A tax representation by TEVEA International enables you to invoice your products in Germany including German VAT without operating your
own branch office here. By doing so, you can save the costs connected with a permanent presence abroad. Thus, you can sell your goods at
the same conditions as your competitors on site and TEVEA relieves your company from administrative formalities which usually are entailed
by cross-border transactions.
Our knowledge of many years regarding the peculiarities of the German tax legislation enables TEVEA to represent you capably towards the
tax authorities. This assists you in fully exhausting your possibilities towards the tax authorities.
Service
03 - 2
Tax representation
Fiscal representation
in case of real estate sales in France
The French tax legislation stipulates that private or legal persons not having their place
of residence in France are obliged to pay a tax on the capital gain occurring in case of
real estate sales. For this purpose, it is mandatory to appoint a fiscal representative acknowledged
by the French state. TEVEA takes over the tax representation in case of real estate sales
of non-residents in France.
Service
04
Declaration of the
intra-trade statistics
The intra-trade statistics (Intrastat) is a reporting obligation prescribed in all 27 EU states
for drawing up statistics regarding the intra-Community movements of goods with
“Community goods”. With the Intrastat declarations, the national statistics office, in Germany
the Federal Statistical Office, collects statistical data on the actual movement of Community goods among member states of the European Community
(shipments and receipts). It is not to be confused with the recapitulative statement („Zusammenfassende Meldung – ZM“) with which each entrepreneur
has to report his intra-Community deliveries in Germany to the Federal Central Tax Office. Companies liable to pay VAT in Germany shall be exempted
from the reporting obligation for the respective direction of the movement of goods (shipment and/or receipt) if their shipments to other EU member
states and/or receipts from other EU member states have not exceeded a certain value each in the previous year.
However, very different exemption limits (shipment value and import value exemption limits) apply in the EU member states. This alone makes it
difficult for a foreign company to understand whether and where it is subject to a reporting obligation. In addition, the procedure of the reports turns
out to be bureaucratic, time-consuming and complex because the corresponding EU directives, which form the legal basis for the Intrastat declarations,
are supplemented by national laws and implementing regulations - for a foreign company, this is often a non-transparent maze of rules and regulations.
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TEVEA International checks for you whether you are subject to a duty to provide information to the Federal Office of Statistics and relieves you
of the reporting obligations.
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Service
05
Debt collection and factoring
Cross-border trade and service transactions may quickly burden the liquidity of small
and medium-sized enterprises, in particular if the contracting party resident abroad does not settle the
outstanding receivable at all or not in due time. The collection of receivables and factoring thus have gained
increasingly more importance as financing instruments of medium-sized enterprises because their professional use protects an SME against losses
in foreign trade, procures greater financial independence and makes the financial planning easier. Factoring turns outstanding accounts from export
transactions into cash.
We can give you the name of a cooperation partner from the German Savings Banks Finance Group that carries out the collection or sale of your
receivables from cross-border deliveries or services on your behalf. Our partner takes over the collection activities from debtors in Germany, Austria,
Switzerland, the Netherlands, Belgium and Luxembourg, furthermore the preparation and sending of up to 3 dunning letters and a possibly necessary
“telephone follow-up” with defaulting debtors after the third dunning letter. Additional litigation measures, such as the preparation of court orders
and subsequent enforcement measures, may help to collect your receivables even more efficiently.
However, if you are interested in factoring, our partner will try to find an appropriate correspondent residing in the country in question for executing
the transaction via Factors Chain International - the globally leading chain of factoring institutes.
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Your advantages:
Liquidity, security, administrative relief and reduction of costs, because you are able to better plan your own payment obligations and win further
scope of actions due to a quick financial cash inflow. An outsourcing of the debt collection and/or appointment of a factor allows you to enjoy full
protection against bad debts losses with reduced administrative costs, as you no longer have to deal with the administration of the outstanding
accounts yourself.
Service
06
Payroll /
wage accounting
Companies that wish to recruit employees for their foreign branch office or
representative office often have only little experience with the respective system
of payroll accounting but are liable towards the authorities for the timely payment
of taxes and social security contributions.
The applicable legislation often is a worry to companies. Complex regulations and discussions regarding changes of the tax and social security
law must permanently be observed by the foreign employer and thus are time-consuming. Also the fact that the financial and accounting
department of a subsidiary often is not on site abroad makes the control of the payroll accounting difficult.
Any language-related communication problems with the competent authorities, which possibly occur, may result in expensive delays and legal
insecurities for all parties involved.
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How can you avoid these problems?
Simply choose the elegant and cost-efficient solution by “outsourcing” the management of your payroll accounting! We can name to you a tax
consultant who cooperates with us and takes over for your the preparation of the monthly payroll or wage accounting for the employees of your
German branch office as well as the applications to the German tax offices and social insurance carriers necessary for that. Your own administrative
and accounting department may spend time on more profitable tasks. In addition, you avoid costly further training expenses for your employees
and investments in the field of IT for the acquisition of currently updated payroll accounting software.
Service
07
Information regarding the establishment
of a company in Germany
Locating a company (partly) in a foreign legal system in most cases constitutes
a great challenge. In this respect, the following points are to be observed
among others:
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- Counselling regarding the legal form
- Location selection taking into account customers, infrastructure and taxes
- Preparation of the memorandum of association
- Authentication by a notary public
- Meeting the publication obligations
- Registration in the commercial register
- Preparation of the opening balance sheet
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For clarifying these issues, we establish the contact with S-CountryDesk - the worldwide network of the S-Finance Group - for you
in order to forward you to a local savings bank which provides you with helpful information for founding a company in Germany.
Via S-CountryDesk, S-Finance Group can provide you additionally with corresponding legal support (rendered by a cooperating
lawyer or notary public) for establishing a subsidiary or representative office in Germany.
Service
08
Company domiciliation
in Germany
For a mere commercial domiciliation, you receive a business address with
TEVEA International S.A. Niederlassung Deutschland in Düsseldorf. This offers
decisive advantages for your company:
In this way, your company demonstrates presence on the German market and
offers customers, partners or suppliers a simple way to establish contact.
Your mail received at the domiciliation address will be directly forwarded to your
headquarters by us.
In particular from the point of view of the new business partners and customers abroad,
the establishing and maintenance of business relationships is clearly simplified.
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The domiciliation of your company with TEVEA International also helps you to create
a sound relationship of trust for smooth business transactions.
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Service
09
Translation of documents
Documents that are necessary for the performing of the above mentioned services
may be filed with us also in English or French language.
In case of need, we will arrange for a professional translation into German.
For this purpose, we cooperate with a translation agency.
Contact
TEVEA International S.A. Niederlassung Deutschland:
Kirchfeldstrasse 60
D-40217 Düsseldorf
Phone: + 49 (0) 211 38 92 311
Fax:
+ 49 (0) 211 38 92 464
www.rsgv.de/Internationaler Service
[email protected]
Headquarters in France:
TEVEA International S.A.
64, Rue du Ranelagh
F-75016 Paris
Phone: +33 (0) 1 42 24 96 96
Fax:
+33 (0) 1 42 24 89 23
www.tevea-international.com
[email protected]
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Imprint
Publisher: TEVEA International S.A. Niederlassung Deutschland
represented by Cuno Güttler
Kirchfeldstrasse 60 D-40217 Düsseldorf
Contact: Phone: + 49 (0) 211 38 92 311
Fax: + 49 (0) 211 38 92 464 [email protected]
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Design: www.gabyhellwig.de
Illustration: F1 online