Companies register in mainland China can not apply for tax refund in Germany except for those registered in Hong Kong, Macao and Taiwan (since June 1st, 2010).

VAT mark in Germany is MWST. 

• Standard tax rate in Germany is 19%

• with another tax rate: 7% 

Tax Refund Scope:

• Travel expenses (hotel accommodation, catering, transportation, communications)

• Construction costs of exhibition stand

• Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys)

• Development and exploration costs (oil, natural gas, minerals)

• Conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism)

• Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)

• DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another)

• Import tax

• Subcontract

Non-Tax Refund Scope:

• Gifts consumption

• Refueling

Minimum Tax Refund Amount:

• Quarterly: 1000 euro

• Annual: 500 euro

Valid Period of Tax Refund:

• Invoice of the current year (subjecting to the date of invoice) needs to submit tax refund application before June 30th the next year; For example: if the date of invoice is December 30th, 2010, this invoice must be submitted to the German tax bureau before June 30th, 2011 for tax refund application.

Documents Required for Tax Refund:

• Certificate of Authorization (handled by our company and your company just needs to sign and seal)

• Profits Tax proof ( handled by our company to ask for it from Hong Kong Tax Bureau)

• The original invoice (electronic version of the invoice is also acceptable)

Processing Period:

• The processing period of tax refund published by German Tax Bureau is 8 to 12 months. Usually Chinese companies can receive the tax refund payment within 8 to 12 months after submitting tax refund application.