{"id":243650,"date":"2026-05-19T11:09:19","date_gmt":"2026-05-19T09:09:19","guid":{"rendered":"https:\/\/www.eidel-partner.de\/actualites\/impot-allemagne\/"},"modified":"2026-07-28T09:31:33","modified_gmt":"2026-07-28T07:31:33","slug":"impot-allemagne","status":"publish","type":"page","link":"https:\/\/www.eidel-partner.de\/fr\/actualites\/impot-allemagne\/","title":{"rendered":"Imp\u00f4t Allemagne"},"content":{"rendered":"

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Imp\u00f4t<\/h1>\n

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Allemagne<\/h1>\n

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Notre blog fran\u00e7ais \u00ab Imp\u00f4t Allemagne \u00bb propose aux experts fiscaux fran\u00e7ais un aper\u00e7u r\u00e9gulier sur les \u00e9volutions du droit fiscal en Allemagne.<\/h2>\n

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Par un expert, pour les experts : sur notre blog fran\u00e7ais \u00ab Imp\u00f4t Allemagne \u00bb, notre conseiller fiscal Frank Lautenbach vous informe r\u00e9guli\u00e8rement sur les actualit\u00e9s et autres informations utiles concernant la fiscalit\u00e9 et les finances en Allemagne. Ces articles s\u2019adressent principalement aux collaborateurs des services comptables et des cabinets de conseil fiscal en France. N\u2019h\u00e9sitez pas \u00e0 adresser vos questions concernant ces articles \u00e0 f.lautenbach@eidel-partner.de<\/a>. <\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/www.eidel-partner.de\/wp-content\/uploads\/2026\/05\/Impot_Allemagne_Steuerberater_Frank_Lautenbach_zuschnitt.jpg\u00a0\u00bb title_text=\u00a0\u00bbImp\u00f4t_Allemagne_Steuerberater_Frank_Lautenbach_zuschnitt\u00a0\u00bb align=\u00a0\u00bbcenter\u00a0\u00bb admin_label=\u00a0\u00bbConseiller fiscal \u00e0 Kehl Frank Lautenbach\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb height=\u00a0\u00bb375px\u00a0\u00bb height_tablet=\u00a0\u00bb400px\u00a0\u00bb height_phone=\u00a0\u00bb350px\u00a0\u00bb height_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_margin=\u00a0\u00bb|10px||0px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|false|false\u00a0\u00bb border_radii=\u00a0\u00bbon|20px|20px|20px|20px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_css_main_element_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#edf1f2″ custom_padding=\u00a0\u00bb50px||50px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row custom_padding_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_accordion open_toggle_text_color=\u00a0\u00bb#000000″ open_toggle_background_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb closed_toggle_background_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb toggle_text_color=\u00a0\u00bb#000000″ toggle_level=\u00a0\u00bbh3″ toggle_font=\u00a0\u00bb|–et_global_body_font_weight|||||||\u00a0\u00bb toggle_line_height=\u00a0\u00bb1.5em\u00a0\u00bb closed_toggle_font_size=\u00a0\u00bb22px\u00a0\u00bb closed_toggle_line_height=\u00a0\u00bb1.3em\u00a0\u00bb body_text_color=\u00a0\u00bb#000000″ body_font_size=\u00a0\u00bb16px\u00a0\u00bb toggle_font_size_tablet=\u00a0\u00bb18px\u00a0\u00bb toggle_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb toggle_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb toggle_line_height_tablet=\u00a0\u00bb1.5em\u00a0\u00bb toggle_line_height_phone=\u00a0\u00bb1.3em\u00a0\u00bb toggle_line_height_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb closed_toggle_font_size_tablet=\u00a0\u00bb18px\u00a0\u00bb closed_toggle_font_size_phone=\u00a0\u00bb17px\u00a0\u00bb closed_toggle_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_radii=\u00a0\u00bbon|15px|15px|15px|15px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_accordion_item title=\u00a0\u00bb19. Feb 2021 – Du nouveau en mati\u00e8re de redressement fiscal\u00a0\u00bb open=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Du nouveau en mati\u00e8re de redressement fiscal en Allemagne<\/p>\n

Le paiement d’une retenue \u00e0 la source peut \u00eatre \u00e9vit\u00e9<\/p>\n

Une holding passive ne b\u00e9n\u00e9ficie d\u2019aucun droit \u00e0 d\u00e9duction en mati\u00e8re de TVA.<\/strong><\/p>\n

En revanche, une holding active en b\u00e9n\u00e9ficie: elle peut ainsi r\u00e9cup\u00e9rer la TVA qui lui est factur\u00e9e en relation avec les prestations de service rendues par elle-m\u00eame \u00e0 ses filiales. Ceci vaut aussi pour la TVA factur\u00e9e par les banques et les conseils en vue de l\u2019acquisition d\u2019une nouvelle filiale si la holding rendra \u00e0 l\u2019avenir des prestations de service \u00e0 la filiale nouvellement acquise.
En revanche, la holding ne b\u00e9n\u00e9ficie d\u2019aucun droit \u00e0 d\u00e9duction pour la TVA factur\u00e9e par les banques et les conseils \u00e0 la holding en vue d\u2019une augmentation du capital social d\u2019une filiale, car l\u2019augmentation du capital social de la filiale n\u2019a aucun impact sur les prestations de service rendues par la holding \u00e0 la filiale demanderesse de nouveaux capitaux propres. <\/p>\n

Frank Lautenbach Avocat \/ Conseil fiscal<\/em><\/p>\n

[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bb22. Jun 2016 – Holding – Droit \u00e0 d\u00e9duction de TVA\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n

Vous \u00eates une entreprise<\/p>\n

Une holding passive ne b\u00e9n\u00e9ficie d\u2019aucun droit \u00e0 d\u00e9duction en mati\u00e8re de TVA.<\/strong><\/p>\n

En revanche, une holding active en b\u00e9n\u00e9ficie: elle peut ainsi r\u00e9cup\u00e9rer la TVA qui lui est factur\u00e9e en relation avec les prestations de service rendues par elle-m\u00eame \u00e0 ses filiales. Ceci vaut aussi pour la TVA factur\u00e9e par les banques et les conseils en vue de l\u2019acquisition d\u2019une nouvelle filiale si la holding rendra \u00e0 l\u2019avenir des prestations de service \u00e0 la filiale nouvellement acquise. <\/p>\n

En revanche, la holding ne b\u00e9n\u00e9ficie d\u2019aucun droit \u00e0 d\u00e9duction pour la TVA factur\u00e9e par les banques et les conseils \u00e0 la holding en vue d\u2019une augmentation du capital social d\u2019une filiale, car l\u2019augmentation du capital social de la filiale n\u2019a aucun impact sur les prestations de service rendues par la holding \u00e0 la filiale demanderesse de nouveaux capitaux propres.<\/p>\n

Frank Lautenbach Avocat \/ Conseil fiscal<\/em><\/p>\n

[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bb18. Jan 2016 – TVA – Prestation de service consommant des biens\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n

Vous \u00eates une entreprise<\/p>\n

TVA – Prestation de service consommant des biens<\/strong><\/p>\n

Si un prestataire de service effectue une prestation de service en incorporant dans sa prestation de service des biens qu\u2019il a auparavant achet\u00e9s et si le co\u00fbt de revient de ses biens consomm\u00e9s\/utilis\u00e9s est sup\u00e9rieur \u00e0 50% de la valeur totale de sa prestation de service, il effectue une livraison de bien.<\/p>\n

Celle-ci constitue alors une livraison intra-communautaire exon\u00e9r\u00e9e si le bien quitte l\u2019Allemagne, qu\u2019il soit incorpor\u00e9 ou non dans un autre bien qui est par vendu en dehors de l\u2019Allemagne par son client. Le prestataire doit d\u00e9clarer l\u2019op\u00e9ration comme telle sur sa CA3 allemande et sur sa DEB allemande. <\/p>\n

Frank Lautenbach, Steuerberater \/ Avocat<\/em><\/p>\n

[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bb18. Jan 2016 – Fusion \u00e0 l\u2019envers – Conservation des d\u00e9ficits fiscaux\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n

Vous \u00eates une entreprise<\/p>\n

Fusion \u00e0 l\u2019envers – conservation des d\u00e9ficits fiscaux<\/strong><\/p>\n

Tr\u00e8s souvent la m\u00e8re francaise n\u2019a pas seulement une filiale mais \u00e9galement une sous-filiale en Allemagne. En cas de fusion de la sous-filiale allemande absorbant la filiale (fusion \u00e0 l\u2019envers), les d\u00e9ficits fiscaux de la sous-filiale allemande seront conserv\u00e9s et cela r\u00e9troactivement \u00e0 partir de 2010 (loi de finance 2015). <\/p>\n

Frank Lautenbach, Steuerberater \/ Avocat<\/em><\/p>\n

[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bb19. Nov 2015 – Faire dispara\u00eetre une holding interm\u00e9diaire\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n

Vous \u00eates une entreprise<\/p>\n

Faire dispara\u00eetre une holding interm\u00e9diaire en Allemagne par voie de fusion absorption<\/strong><\/p>\n

Si un groupe fran\u00e7ais souhaite faire dispara\u00eetre une holding interm\u00e9diaire en Allemagne, elle peut<\/p>\n

a) soit c\u00e9der la participation \u00e0 une autre soci\u00e9t\u00e9 du groupe, puis distribuer la plus-value r\u00e9alis\u00e9e lors de la vente, puis liquider la soci\u00e9t\u00e9<\/p>\n

b) soit faire absorber la holding interm\u00e9diaire allemande par sa m\u00e8re francaise.<\/p>\n

Si elle opte pour l’alternative b), elle fait l’\u00e9conomie d’une imposition du boni de liquidation en France, ce qui peut \u00eatre financi\u00e8rement tr\u00e8s avantageux.<\/p>\n

Frank Lautenbach, Steuerberater \/ Avocat<\/em><\/p>\n

[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bb11. Nov 2015 – TVA: Int\u00e9r\u00eats de retard en cas de facture erronn\u00e9e\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n

Vous \u00eates une entreprise<\/p>\n

Int\u00e9r\u00eats de retard en cas de facture erronn\u00e9e – pratique administrative remise en cause<\/strong><\/p>\n

En effet, en cas de facture erronn\u00e9e la pratique allemande permet seulement l’imputation de la TVA d\u00e9ductible \u00e0 compter de la date d’\u00e9mission de facture rectifi\u00e9e (sans retroactivit\u00e9) alors que la TVA collect\u00e9e sur la m\u00eame op\u00e9ration est due \u00e0 la date de r\u00e9alisation de l’op\u00e9ration. Du fait de ce d\u00e9callage, des montants importants d’int\u00e9r\u00eats de retard peuvent \u00eatre r\u00e9clam\u00e9s par le fisc allemand aux entreprises. Ainsi, \u00e0 mon sens le principe de neutralit\u00e9 de la TVA est viol\u00e9. <\/p>\n

Frank Lautenbach, Steuerberater \/ Avocat<\/em><\/p>\n

[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bb21. Okt 2015 – Int\u00e9ration fiscale: Restructuration interne\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n

Vous \u00eates une entreprise<\/p>\n

Restructuration interne durant la p\u00e9riode minimale de 5 ans<\/strong><\/p>\n

Pour qu’une int\u00e9gration fiscale soit valable, un certain nombre de conditions doivent \u00eatre remplies. L’une des conditions \u00e9tant que la convention d’int\u00e9gration fiscale pr\u00e9voit une dur\u00e9e minimale de cinq ans. Toutefois, en pr\u00e9sence d’un motif dit \u00a0\u00bb important \u00a0\u00bb l’int\u00e9gration fiscale peut \u00eatre termin\u00e9e avant l’expiration de la dur\u00e9e de cinq ans. <\/p>\n

Le Conseil d’Etat allemand a jug\u00e9 qu’une restructuration interne mettant un terme \u00e0 l’int\u00e9gration pendant la dur\u00e9e minimale de 5 ne constitue pas un motif important. De ce fait, l’int\u00e9gration fiscale est remise en question pour toute sa dur\u00e9e d’application. <\/p>\n

Frank Lautenbach, Steuerberater \/ Avocat<\/em><\/p>\n

[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bb30. Jan 2015 – Double d\u00e9duction de la charge d\u2019int\u00e9r\u00eat\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n

Vous \u00eates une entreprise<\/p>\n

Montage permettant une double d\u00e9duction de la charge d\u2019int\u00e9r\u00eat en Allemagne et en France.<\/strong><\/p>\n

Or ce projet de loi n’a pas \u00e9t\u00e9 adopt\u00e9. De ce fait, le montage reste pleinement applicable et reste int\u00e9ressant pour les investisseurs fran\u00e7ais d\u00e9sirant d’acqu\u00e9rir des soci\u00e9t\u00e9s en Allemagne. <\/p>\n

Frank Lautenbach, Steuerberater \/ Avocat<\/em><\/p>\n

[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Imp\u00f4tAllemagneNotre blog fran\u00e7ais \u00ab Imp\u00f4t Allemagne \u00bb propose aux experts fiscaux fran\u00e7ais un aper\u00e7u r\u00e9gulier sur les \u00e9volutions du droit fiscal en Allemagne.Par un expert, pour les experts : sur notre blog fran\u00e7ais \u00ab Imp\u00f4t Allemagne \u00bb, notre conseiller fiscal Frank Lautenbach vous informe r\u00e9guli\u00e8rement sur les actualit\u00e9s et autres informations utiles concernant la fiscalit\u00e9 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":243396,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"dipi_cpt_category":[],"class_list":["post-243650","page","type-page","status-publish","hentry"],"yoast_head":"\nImp\u00f4t Allemagne - Eidel & Partner<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.eidel-partner.de\/fr\/actualites\/impot-allemagne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t Allemagne - 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