«bayregio Investment Ltd» is a successful business company which is registered in Bavaria, Germany.

Business or investments transfer to Germany is sometimes the best solution for business people and companies who would like to get the best financial results in the shortest time doing business in secure and legal business atmosphere. Sometimes it is also the way to get the best living and legally protected condition for their families.

Germany offers to those people many advantages even over other EU countries.

Right of residence for Germany (EU as well) is a residence permit, which could be permanent or limited in the time. Actually any interested person, which is not a citizen of one of EU countries is able to get such a residence permit, if this person fulfills the requirements and gets through the obligatory juristic and financial procedure prescribed by German law.

Market analysis
Strategy planning for entering the market

** To start the business activity you will need at least a Schengen visa (so called business visa) which give you the right to stay in the country for three months within a half of an year. But for staying longer, opening a company or transferring the existing one and doing business in Germany you have to have another kind of visa.

We offer:

Determination of the most important parameters of the project
Cost-effectiveness analysis of the project
Preliminary choice of the place to realize the project
Organization of your visit to see the place

**Depending on different factors the foreign investors can decide themselves which legal form of organization they will choose for their company.

Explanation concerning legal norms and taxation
Financial consulting including business planning
Connection building to financial and business partners
Relationship building to the regional structures for more economical support

*Only in Germany exists a term and a concept of a „house bank“, which means a typical German free enterprise tradition to have a very close relation between a company and a certain bank. The „house bank“ does all the usual banking, but at the same it is the first contact person for financing of an investment project. Especially if the company gets means from the state or from regional investments programs, the “house bank” is on due to guarantee the financing of the project on government require.

There are some different aid programs you can make use of for investment process after the foundation of your company, including the part refunding of investments as grants or the partly financing of current costs.

Assistance during the process of establishment of the legal entities (juristic persons)
Support by the application of public law documents
Coordination by negotiations with the local authorities
Outsourcing of the business processes

Increasingly more German and foreign companies use the business model with the lower payroll costs and the lowest employee turnover. This is one of another attractive factors for foreign investors.

Taxation of the corporate profits

•Corporate profit tax
Corporate profit tax will be taken according the unified statewide rate at 15 percent of the taxable profit.

•Solidarity surcharge
This tax is at 5.5 percent of the taxable corporate profit

•Business (or trade) tax.

On average it results at 29.83% altogether, which is 15 % (corporate profit tax) + 0.825 (solidarity surcharge) + 14 % (business tax rate)

Dividends taxation

Germany has concluded some agreements to avoid double taxation, which totally eliminate the risk for that in the international business relations. Usually if a German subsidiary company pays dividends to its foreign parents company a capital return tax at 25% as well as solidarity surcharge has to be taken from the subsidiary company. But due to existing agreement for avoiding the double taxation between foreign states the tax rate becomes as the rule distinctly lower.

For example, the existing agreement between Russia and Germany allows the reduction of the tax on dividends, which are paid to Russian company by its German subsidiary, down to 5%.

This works under the following conditions:

• if the Russian company holds not less than 10 % of the authorized capital stock of the paying dividends German company;
• if the capital share is not less than 80 000 Euro.

In any other case the German tax rate on the paid dividends is 15 %. The already paid dividends taxes could besides be credited against the tax liabilities in Russia – this is regulated by Russian Federal law.

European Union law allows the tax-free transfer of dividends between its 28 member countries.
Value added taxes (VAT)
Value added tax rate (German USt)
The normal VAT rate of 19 percent in Germany is below the European average.
Reducing of input VAT.
According to the current VAT declarations a recalculation of accrued and paid taxes takes place – this reduces the total amount of input VAT (input tax reduction) which should be paid to the finance office (Finanzamt). VAT(USt) is only an interim cost item in the balance sheet.

Supporting by transfer of your business to Germany and by obtaining the permanent or limited resident permit shouldn't be the end of our cooperation. In opposite it will be a new level where we offer you the new broad spectrum of services like integration and adaptation to German way of doing business.

For our clients, which are businessmen and enterprisers, we create the best condition for the realization and successful customization of their projects in Germany. Alternative we offer them, among others on basis of parity, the shareholding and involving in the regional projects, which we develop in cooperation with local authorities and for the benefit of the region.

We offer the business partnership at the profitable projects in Germany Switzerland, France, Latvia with the leverage of investments and subsidiaries from our site as well.

The enterprise
An enterpriser has to consider not only economical and business management reasons, but also numerous legal aspects. A competent consulting and guidance help to avoid the mistakes and are necessary for the company organization and management, but also for the planning of the legal successors of the enterprise. We have already a positive experience in solving the problems concerning the enterprise establishment and could be a reliable help.

Optimal legal form ( the form of property)
The first question is the optimal form of property.
By making the choice it is necessary to consider many factors. From the juristic point of view the most important are the legal aspects concerning corporation, trade balance and taxation. Particular importance by the choice of the form of property has the question of material responsibility.

The Firm
Assistance by choosing the proper name for the firm and clearing the possible problems. “The Firm” is the identification which will be listed in the Commercial Register and will participate in business transactions. That is why it should be the name which corespondents to the enterprise and distinctly differs from the other firms names. The name of the firm could be fictive but it should appropriate the scope of works (for example senior homes shouldn't be named something like “Speeder”). In any case a legal form of the enterprise should be indicate by appropriate adjunct.

Entering in the Commercial Register
All the substantive data changes about the enterprise should be registered in the Commercial Register.
For example, the following changes are obligatory to register:
•change in leadership, issue or withdrawal of trade mandate (power of attorney),
•reorganization of the company,
•modification of the legal address of the company, opening of subsidiaries,
•replacement of the partner (co-owner) in the open trading company or in the limited partnership and modification in the funding agreement of the limited company.

All the changes entered (reported) to Commercial Register have to be notarized. We formulate the message content and control the correctness and the regularity of the amendments in the Commercial Register. We provide advice on the subject of all kind of changes in Commercial Register and clear the problematic or questionable cases at the registration court.

Company reorganization and the sale of shares
In the fast developing economical environment there may be a need for the change to a new legal form or for enlargement of companies as well as for their consolidation and merging all rights in one hand. The typical examples for such changes are the sale of shares, restructuring and dividing of a company. Actually it is a matter of complicated legal processes (transactions), that is why the legislators often include a notary attestation of the transactions.

Inheriting of the enterprise
There is a certain time period set by the law for the legal implementation of the inheritance rights. If the term is missed it could become quite a serious problem. Some people could lost their job in the mean time. In oder to provide well-being of the former head of the company and sometimes also of his family members it is very important to determinate the heir (a successor) in advance and to try to involve him (her) into the work of the company while the actual head is still active working. An intestacy in the case of sudden loss (death ) of the head of the company would means the end of activities for the new growing company. Anyway it is not recommended to determinate a successors without the previous competent advice from an expert, because the choice of successor has to comply with the conditions of the corporate agreement. The precise formulation of the bequest as well as of the treaty is of great importance in this case and demands the consultation from an expert.

Real estate
Regarding its financial aspects the buying and sales of the real property is the preeminent kind of trading for the most participants. Because very often it demands a considerable part of the corporate own saving or a taking of a credit. For the seller himself it also often means all his saving. That is why a competent consultation for both the buyer and the seller is provided by this grave deal in order to avoid the risk. It ensures a proper legal processing of the bargain und helps to prevent mistakes. A notary will engaged to prepare all the documents required for performing the obligations and to control the transfer of ownership to the buyer in the land register (cadastre). It makes possible to avoid situations, when the buyer pays the purchase price but doesn't get the real property. On the other side the seller can't loose his property without getting the payment. The treaty members will be asked their opinion about the subject to sale and will be informed about trad-off possibilities. Ont he basis of this information the notary finally prepares a draft of mutually beneficial sales contract. Such a sales contract could concern for example the purchase of a land section for construction, a mansion, an apartment building, an accommodation or an inheritance law for built-up. Specificity of the object is reflected in content and terms of the contract, especially by subcontracting with the owner of private home, if the buyer takes the plot or parcel of a land, which belongs to the building under construction. Each sales contract determines the following aspects:

•mutual warranty for buyer and seller,

•repayment or retain of burdens,

•safeguard obligations to rectify shortcomings,

•transfer of ownership, revenue from the use and taxes,

•sharing of costs for surveying and necessary measures (buying of a part of an area)

The financing of the bargain should be defined before the notary attestation of the contract. In the case of bank credit the buyer has to make an arrangement with his bank about the timeframe of credit repayment. The notary attested term for the payment of the purchase price is consistent with the term of providing the financial resources by the bank. After the determination of the financial transaction a protocol of guarantees ensuring (by real property or hypothecary credit) will be drawn up.

Die bayregio Investment GmbH ist ein erfolgreich wachsendes Unternehmen mit Sitz in Bayern. Geschäftstransfer und Investitionen in bzw. nach Deutschland stellen eine ideale Lösung für alle Unternehmen, die ihre Geschäfte sicher und gewinnbringender führen und ihren Mitarbeitern samt Familienmitgliedern bessere Lebensbedingungen bieten wollen. In der Hinsicht bietet Deutschland unangefochten eine Reihe von Vorteilen, sogar im Vergleich zu anderen EU-Ländern.

Marktanalyse
Ausarbeitung der Markteintrittsstrategie

Festlegung der wichtigen Projektfaktoren
Projektausgabenanalyse (Kosten-Nutzen-Analyse)
Vorläufige Auswahl des passenden Standortes

Die Organisation der Einreise und Begleitung vor Ort

Erklärungen zu Rechtsnormen und zu den Fragen zur Besteuerung
Finanzberatung zum Projekt, inklusive Businessplan
Verbindungsherstellung zu Finanz- und Rechtsorganen
Beziehungsherstellung, darunter zu den regionalen wirtschaftlichen Strukturen
Nachfolgende Begleitung der Entstehung der juristischen Person
Unterstützung bei der Abgabe der öffentlich-rechtlichen Dokumentation
Koordinierung bei den Verhandlungen mit den lokalen Behörden

Outsourcing von Geschäftsprozessen
Immer mehr deutsche und ausländische Unternehmen nutzen das Geschäftsmodel mit den niedrigeren Lohnkosten und geminderter Mitarbeiterfluktuation. Das ist eine der attraktiven Seiten für ausländische Investoren.

E-Mail: ceo(at)bayregio-investment.de

Geschäftsführer / Founder:
Alexander Kasperko

HRB 5432 Amtsgericht Hof
USt-IdNr.: DE299817746

Bildquelle: www.foto-webcam.eu