In einem konzerninternen Cash-Pool ist ausnahmsweise unter bestimmten Voraussetzungen eine Verrechnung von Schuldzinsen vor der gewerbesteuerlichen Hinzurechnung möglich.
Since 1983, Rüter & Partner has been a Munich-based tax and business-consulting firm mainly serving US and other overseas companies with operations in Germany. Through our vetted American partners, we also serve German companies in the US.
Our clients range from private individuals all the way up to multinational corporations listed on world stock exchanges. The office employs a staff of 80 at its business locations in Munich, Haag in Oberbayern, and San Francisco. As part of a global network, we offer an extensive portfolio of services addressing all tax-related and business-support issues.
Rüter & Partner is in a class of its own thanks to our outstanding expertise in a wide range of disciplines and decades of experience in all areas of German tax law. The continuous professional development of all our employees and partners is vital in ensuring that our clients always receive the highest quality consulting services, even with hundreds of changes in tax legislation every year. With our global network and from our office in San Francisco, we guarantee premium-quality consulting services around the world. Whether you are a German subsidiary, a branch office, or an office of a multinational company in Germany, you benefit from a package of comprehensive services from a single source.
Partner, San Francisco (USA)
Attorney-at-Law, Legal Specialist for Tax Law and Tax Consultant
Our internationally operating clients appreciate our firm as a ‘one-stop shop’: With us, they have a single point of contact for business transactions of any kind, notably between Germany and the US.
By establishing our branch office in Atlanta in 2010, we again expanded our already excellent expertise in International Tax Law. In January 2014 our branch office relocated to San Francisco.
Thanks to our permanent local presence in San Francisco and Silicon Valley, Rüter & Partner — the only German tax consultancy on the West Coast — has established an extensive, first-rate network benefitting our clients far beyond classic tax consulting services. This is crucially important, particularly to German clients wishing to expand their business activities to the USA.
We have decades of experience consulting with subsidiaries of multinational corporations, the international hotel and restaurant industry, closed-end real estate funds with complex international shareholding structures, transnational family offices, and high-net-worth individuals.
Ever since it was first established by Peter Rüter in 1983, the Munich office has been located at Elisenhof, directly next to the Munich central train station (‘Hauptbahnhof’). For both clients and staff, this makes our office easy to reach by all means of public transportation. And if driving, a parking garage is in our office building.
Our office in San Francisco was opened in early 2014 and is managed by our partner, Jörg Kemkes. Our international clientele now profits from personal consulting services in the US while having access to our excellent networks in the US, specifically in Silicon Valley.
To us, a relationship of trust takes absolute priority. To receive the best-possible consulting services, a client has to be able to put his or her cards on the tax consultant’s table. But that’s impossible unless all information is treated with the strictest confidence and unless all data and documents are maintained with the highest safety precautions according to the tax consultants’ Professional Code of Conduct.
But trust is not the only value to which all staff members of Rüter & Partner are committed. Others are:
Digitization and globalization are two buzzwords that give an inkling of the upcoming challenges in the field of tax consulting. With business transactions becoming increasingly transnational, it’s no longer sufficient to focus only on German tax law.
While promising to make things simpler, increasing digitization of tax returns and especially paperless financial accounting are also associated with risks. It’s our job to point out the pitfalls and traps to our clients.
By establishing our branch office in San Francisco we have successfully built up an extensive and first-rate network of US partner firms that offer services miles beyond the realm of tax law.
Our US branch office manager Jörg Kemkes’ lecturing activities on International Tax Law and intercultural collaboration between Germany and the US have put our network right at your fingertips.
Below please find a list of some of the organizations we are a member of as well as a list of trusted partners we are working closely with:
German American Chamber of Commerce (AHK)
Association for Corporate Growth
Hier sind wir Sponsor, stellen den Treasurer und haben einen Sitz im Executive Board.
German American Business Association