Workshop Legal & Tax: Experience Sharing of the implementation of Sino-Germany Double Taxation Agreement (“DTA”)

中德双边协定自2017年1月1日生效至今已经九个多月，之前一些热点问题如分配生效前形成的股利是否适用降低的股息税率等，随着实践操作得以证实和澄清。随着中德双边协定深入执行，很多德国在华企业也逐步意识到很多需要考虑的问题，诸如香港、新加坡或者德国控股公司的构架，常设机构的认定等。实践中一些地方税务局已经着手核查通过控股公司在华投资的外资企业其股利受益所有人身份，并对于不符合条件的公司对于其双边税收协定优惠税率申请予以驳回并要求补征税金。这些实践操作都要求外资企业及其股东在新中德双边税收协定下重新审视其集团控股构架，以享受中德双边协定优惠待遇，达到税收最优化。这次活动资深税务专业人士将分享一些新双边税收协定执行以来的经验，例如：

The DTA between Germany and China has been in force for more than nine months since January 1, 2017. In practice, some long-debated issues, such as whether the reduced withholding tax rate for dividend distribution would also apply for profits generated before 2017, become validated and clarified along with the practices. With the further implementation of the Sino-Germany DTA, many German-invested enterprises in China are gradually considering of many issues, such as the holding company structure in Hong Kong, Singapore or Germany as well as identification of permanent establishments, etc. In practice, some local tax authorities have initiated investigations of dividend beneficial ownerships of those foreign-owned enterprises invested in China via holding structures. It is also noticed that the Chinese tax authorities intent to reject the application for preferential tax rates of those non-eligible holding companies without business substances and further request made-up tax payments. In order to enjoy preferential tax treatments and achieve taxation optimization, the implementation of the new Sino-Germany DTA requires foreign-owned enterprises and their shareholders to re-examine their group holding structure. In this event, the experienced tax expert will share some experience during the implementation of the DTA, for example:

－ 股利分配适用降低股息税率的实践操作以及风险争议点；
－ Practical implementation of reduced withholding tax rates for dividend distribution as well as risks and disputes;

－ 通过控股公司在华投资的构架在华申请中德双边协定的风险和争议点；
－ Risks and potential issues regarding the application of preferential treatments under Sino-Germany DTA for enterprises invested via holding structures;

－ 常设机构豁免申请的实际操作和风险争议点。
－ Implementation, risks and potential issues regarding permanent establishments.

这次演讲会的演讲语言为中文，欢迎法务、税务，管理以及其他相关领域的参与者就实际操作问题进行提问并且分享经验。
The workshop will be held in Chinese and participants active in legal, tax, management and other relevant fields are welcome to raise questions and share experiences.