德国投资指南Investment guide to germany

INVESTMENTGUIDETOGERMANYIssue2014/20154InvestmentGuidetoGermany2014/15GermanyTrade&Invest’snewandrevisedInvestmentGuide.ThepublicationyounowholdinyourhandsistheresultofthehardworkandendeavorofourdedicatedInvestorSupportServicesteam.Practicalandeasytouse,theupdatedguidewalksyoustep-by-stepthroughtheprocessofsettingupyourowncompanyinGermany.Thetimetodosohaspossiblyneverbeenmoreopportune.And,asthisguideshows,settingupyourbusinessoperationsinGermanycouldhardlybemorestraightforward.Germanyregularlytopsthelistsofmostattractivein-vestmentlocationsinEuropeandcontinuestonum-beramongtheworld’sfavoriteinvestmentlocations.Weboasttheworld’sfourthlargestandEurope’sbest-performingandmoststableeconomy.State-of-theartinfrastructure,asolidindustrialbase,andahighlyskilledlaborforcealsogosomeconsiderablewaytoenhancingourattractivenessforinternationalinvestors.Thesearethemostcom-monlycitedreasonsfordoingbusinessinGermany.ButthereisalsoanotherGermany.It’stheGermanyofinnovativeindustryclusters,world-classresearchprovidersandforward-lookingmarkets.It’saplacewhereinternationalcompaniesarehelpingshapethesustainableenergyandmobil-ityfuture,wherefactoriesaresmartandnewandprofitablevaluepropositionsarebeingcreated.It’saGermanywhoseinnovativestrengthandresearchcapacitiesaremakingthedifferencewhenitcomestochoosingaEuropeanbusinesslocation.AtGermanyTrade&Investweprideourselvesonbe-ingaglobalagencythatactslocally,providingser-vicestailoredtomeetpotentialinvestors’individualprojectrequirements.Ourcomprehensiverangeoffreebusinessadvisoryandprojectsupportserviceshelpsmooththepathforeasierinvestment.Talktoustofindouthowwecanhelpyourbusiness.Dr.BennoBunseChairman/CEO,GermanyTrade&InvestDr.BennoBunse6InvestmentGuidetoGermany2014/15GermanyTrade&Invest(VAT)TaxDeclarationLABORMARKETFindingSuitableStaffFlexibleEmploymentModelsTermsofEmploymentTerminationofEmploymentTheGermanSocialSecuritySystemPayrollAccountingLEGALFRAMEWORKBusinessLawBasicInformationonLitigationIntellectualPropertyRealEstateADDRESSESIMPRINTCOMINGTOGERMANYResidenceTitlesResidenceTitlesforDifferingBusinessActivitiesResidenceTitlesforEmployedPersonsBUSINESSREGISTRATIONCommercialRegisterTradeOfficeChambersofIndustryandCommerceandChambersofCraftsCOMPANYESTABLISHMENTCorporationsPartnershipsBranchOfficesINCENTIVESIncentivesOverviewGrantsforInvestmentsGrantsforResearchandDevelopmentProjectsGrantsforHiringPersonnelPublicLoansforDifferentFundingPurposesPublicGuaranteesContents0110-1112-1414-170220-2122-2323-240328-3333-3434-370442-4444-4546-4748-4949-5051055454-5656-5758-5959-6161066465-6768-6970-7172-7374-750778-7979-8080-8485-8688-92931COMINGTOGERMANYGermanydistinguishesbetweendifferentkindsofresidencetitlesforspecificpurposessubjecttothelengthofstayandintended(business)activityinGermany.TheseincludeSchengenandnationalvisas,residenceandsettlementper-mits.ASchengenvisa(business-visa)issuffi-cientforconductingmostbusinessandadmin-istrativeactivitieswhichneedtobeorganizedpriortolocatingtoGermany.1Source:©RobertWilson–ficeisabletopro-videdetailedinfor-mationonGermanvisarequirementsforforeignnationals.auswaertiges-amt.deAPPLICATIONPROCEDURETheresidencetitlegenerallyhastobeappliedforatthecompetentGermanembassyorconsulategen-eralpriortoenteringGermany.Therespectivevisaisthenissuedintheapplicant’shomecountrywithinaperiodofafewweeks.TheapplicationfeeistypicallyaroundEUR60.AdditionalfeesuptoEUR110mustbepaidforaresidencepermit.VisaapplicationformscanbedownloadedfromthewebsiteoftheGermanFederalForeignOffice(AuswärtigesAmt).Itisalsopossibletobringthecompletedprintedformtotheinterviewatthevisasectionwhereitcanbescannedelectronically.TherespectivelocalGermanmissioninitiallyissuesanationalvisaforentryintoGermany.Thenationalvisaissubsequentlyconvertedintoaresidencepermitbythecompetentlocalimmigrationoffice(Ausländerbehörde).Non-EUcitizensfromthosecountriesexemptfromtheshort-termstayvisarequirementsalsorequireanationalvisawhenenteringGermanyforlong-termstaypurposes.ExceptionsapplyfornationalsfromAustralia,Canada,Israel,Japan,NewZea-land,SouthKorea,andtheUnitedStateswhomayenterGermanyforlong-termstaypurposeswithoutanationalvisa.TheseforeignnationalscandirectlyapplyforthenecessaryresidenceorsettlementpermitattheimmigrationofficeinGermany.CroatiancitizensmayrequireaworkpermitfortakingupemploymentinGermany.Pleaserefertoourwebsite.gtai.com/visaRESIDENCETITLESGermanydistinguishesbetweenthreedifferentkindsofresidencetitles:Visas(Schengenvisaandnationalvisa)ResidencepermitSettlementpermitAvisaauthorizestheholdertoenterandstayinGer-manyforatemporaryperiod(upto90daysinany180-dayperiodfrominitialdateofarrival).Aresi-denceorsettlementpermitauthorizestheholdertostayforthelongterm(morethan90daysinany180-dayperiod)ortoworkonaself-em