Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

 

Kanzlei-Information Nr.: 41 (GE)

 

 

 

Forderungsbeitreibung in Deutschland, Thailand und Hongkong

 

Dezember 2014

 

 

 

 

All rights reserved                    L O R E N Z & P A R T N E R S 2014

 

 

 

 

 

 

Verehrte Leser,

 

die Ihnen vorliegende Broschüre beschäftigt sich mit den Problemen der Forderungsbeitreibung in Deutschland, Thailand und Hongkong. Dabei werden verglichen

 

Vorgerichtliche Möglichkeiten Gerichtsverfahren

Vollstreckung von Urteilen Schiedsgerichtsbarkeit

 

Insolvenz

 

Im Anhang finden Sie benutzerfreundliche Übersichtstabellen, die die wichtigsten Punkte gegenüberstellen.

 

Wir erlauben uns den Hinweis, dass wir trotz aller Bemühungen keine Haftung für die Richtigkeit des Inhalts dieser Broschüre übernehmen, und uns bezüglich des Copyrights sämtliche Rechte an der Broschüre und ihrem Inhalt vorbehalten. Kopien mit Hinweis auf die Verfasser sind allerdings willkommen.

 

Für Ihr Interesse bedankt sich

 

LORENZ & PARTNERS

 

 

 

 

 

 

Inhalt

 

  1. Einleitung……………………………………………………………………………………………………………………………… 5
  2. Vorgerichtliche Möglichkeiten………………………………………………………………………………… 6
  3. Inkassobüros………………………………………………………………………………………………………………….. 6
  4. Mahnverfahren……………………………………………………………………………………………………………… 6
  5. Vorläufiger Rechtsschutz………………………………………………………………………………………… 6

III. Erkenntnisverfahren…………………………………………………………………………………………………… 8

  1. Gerichtsaufbau……………………………………………………………………………………………………………… 8
  2. Verfahrensdauer………………………………………………………………………………………………………… 12
  3. Verfahrenskosten……………………………………………………………………………………………………… 13
  4. Vollstreckung von inländischen Urteilen……………………………………………………….. 15
  5. Deutschland………………………………………………………………………………………………………………… 15
  6. Thailand…………………………………………………………………………………………………………………………. 16
  7. Hongkong…………………………………………………………………………………………………………………….. 17
  8. Vollstreckung von ausländischen Urteilen………………………………………………………. 18
  9. Schiedsgerichtsbarkeit……………………………………………………………………………………………… 19

VII. Insolvenz………………………………………………………………………………………………………………………. 21

  1. Deutschland………………………………………………………………………………………………………………… 21
  2. Thailand…………………………………………………………………………………………………………………………. 23
  3. Hongkong…………………………………………………………………………………………………………………….. 23

 

VIII. Prozesskostenbeispiele (Deutschland)………………………………………………………… 26

 

  

 

Verehrte Leserin, verehrter Leser,

 

es ist sicher nachvollziehbar, dass es großen Aufwand und nicht unerhebli-che Kosten verursacht, Broschüren zu erstellen und auf dem neuesten Stand zu halten.

 

Unseren Mandanten, Verbänden und öffentlichen Organisationen stellen wir die vollständigen Versionen unserer Broschüren gerne kostenlos zur Verfü-gung. Wir bitten aber um Verständnis, dass wir anderen Nutzern eine Kos-tenbeteiligung von 50 EUR berechnen.

 

Sollte Ihr Interesse an diesem Thema geweckt worden sein, senden Sie eine E-Mail an: [email protected] mit der genauen Bezeichnung der Broschüre(n), die Sie erhalten möchten. Wir werden Ihnen diese dann um-gehend zukommen lassen.

 

Mit freundlichen Grüßen

 

Lorenz & Partners

 

 

 

 

 

 

 

 

 

Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

 

 

 

Kanzlei-Information Nr.: 42 (GE)

 

 

 

Forderungssicherung im internationalen Geschäftsverkehr

 

Dezember 2014

 

 

 

 

 

 

All rights reserved                    L O R E N Z & P A R T N E R S 2014

 

 

 

Verehrte Leser,

 

die Ihnen vorliegende Broschüre beschäftigt sich mit den Problemen der Absiche-rung von Forderungen im internationalen Geschäftsverkehr.

 

Besondere Beachtung widmet diese Broschüre

 

dem Dokumentenakkreditiv der Bankgarantie

 

Daneben finden sich aber auch weitere Informationen, etwa über Factoring, Forfaiting, Patronatserklärungen und fiduziarische Sicherheiten.

 

Wir erlauben uns den Hinweis, dass wir trotz aller Bemühungen keine Haftung für die Richtigkeit des Inhalts dieser Broschüre übernehmen, und uns bezüglich des Co-pyrights sämtliche Rechte an der Broschüre und ihrem Inhalt vorbehalten. Kopien mit Hinweis auf die Verfasser sind allerdings willkommen.

 

Für Ihr Interesse bedankt sich

 

LORENZ & PARTNERS

 

 

 

 

 

Inhalt

 

 

I. Einleitung ……………………………………………………………………………………………..

 

 

5

II. Zahlungsmodalitäten …………………………………………………………………………..

 

 

5

1.

Vorauszahlung ………………………………………………………………………………….

 

 

6

2.

Zahlung bei Verschiffung …………………………………………………………………

 

 

6

3.

Zahlung nach Lieferung oder sonstiger Leistung („open account“) …

6

4.

Teilvorauszahlung/Zahlung nach „milestones“ ……………………………….

 

6

5.

Wechsel/Scheckzahlung (Collection) ohne oder gegen Dokumente ..

7

III. Das Dokumentenakkreditiv ……………………………………………………………….

 

 

8

1.

Einleitung …………………………………………………………………………………………

 

 

8

2.

Die ERA 600 – Die wichtigsten Änderungen im Überblick ……………..

 

9

3.

Was geschieht im Einzelnen? ………………………………………………………….

 

 

10

4.

Die verschiedenen Arten des Dokumentenakkreditivs ……………………

 

14

5.

Die Dokumente ………………………………………………………………………………

 

 

16

6.

Auszahlungsmodalitäten …………………………………………………………………

 

 

21

7.

Sonstiges aus dem Regelwerk der ERA-600 im Überblick ………………

 

22

8.

Besondere Probleme ……………………………………………………………………….

 

 

23

9.

Rechtswahl, Gerichtsstand und Arbitration ……………………………………

 

27

10. Checkliste für die Abwicklung des Dokumentenakkreditivs …………

27

IV. Forfaitierung – Factoring ………………………………………………………………….

 

 

28

1.

Factoring …………………………………………………………………………………………

 

 

28

2.

Forfaitierung …………………………………………………………………………………..

 

 

29

V. Bankgarantien …………………………………………………………………………………….

 

 

32

1.

Einleitung ……………………………………………………………………………………….

 

 

32

2.

Garantien auf erstes Anfordern ………………………………………………………

 

34

3.

Standby – letter of credit …………………………………………………………………

 

 

40

4.

Bedingte Garantie …………………………………………………………………………..

 

 

41

5.

Hauptanwendungsfälle für Bankgarantien ………………………………………

 

42

VI. Patronatserklärung ……………………………………………………………………………

 

 

44

VII. Der internationale Wechsel …………………………………………………………….

 

 

44

VIII. Sicherungsinstrumente in Thailand und Deutschland ……………………

 

45

1. Der Wechsel ……………………………………………………………………………………….

 

 

45

a) Der Wechsel in Deutschland ………………………………………………………….

 

 

45

b) Der Wechsel in Thailand ………………………………………………………………..

 

 

46

2. Garantien und Bürgschaften ……………………………………………………………….

 

 

47

3. Eigentumsvorbehalt, Fiduziarische Sicherheiten und Pfandrechte ……..

48

a) Eigentumsvorbehalt ………………………………………………………………………..

 

 

48

b) Pfandrechte, Sicherungsübereignung und Sicherungszession …………

49

c) Pfandrechte am unbeweglichen Vermögen …………………………………….

 

49

IX. Streitbeilegung ………………………………………………………………………………….

 

 

50

1. Schiedsgerichtsbarkeit …………………………………………………………………………

 

 

50

2. Weitere Streitbeilegungsinstrumente …………………………………………………..

 

50

 

Expertise/Gutachterverfahren………………………………………………………………………………… 50

DOCDEX………………………………………………………………………………………………………………………….. 50

 

Dispute Boards………………………………………………………………………………………………………………… 50

  1. Sicherungsinstrumente Thailand, Deutschland, weltweit……………………… 51

 

  1. Wichtige ICC-Regelungen im Bankensektor………………………………………………. 53

 

 

 

 

 

 

Verehrte Leserin, verehrter Leser,

 

es ist sicher nachvollziehbar, dass es großen Aufwand und nicht unerhebli-che Kosten verursacht, Broschüren zu erstellen und auf dem neuesten Stand zu halten.

 

Unseren Mandanten, Verbänden und öffentlichen Organisationen stellen wir die vollständigen Versionen unserer Broschüren gerne kostenlos zur Verfü-gung. Wir bitten aber um Verständnis, dass wir anderen Nutzern eine Kos-tenbeteiligung von 50 EUR berechnen.

 

Sollte Ihr Interesse an diesem Thema geweckt worden sein, senden Sie eine E-Mail an: [email protected] mit der genauen Bezeichnung der Broschüre(n), die Sie erhalten möchten. Wir werden Ihnen diese dann um-gehend zukommen lassen.

 

Mit freundlichen Grüßen

 

Lorenz & Partners

 

 

 

 

 

Lorenz & Partners

Legal, Tax, Business Consultants

 

 

 

 

Office Information No.: 43 (EN)

 

How to set up a company as a GmbH in Germany

 

 

November 2014

 

 

 

 

 

 

 

All rights reserved © Lorenz & Partners 2014


Table of Contents

 

 

  1. Foreword………………………………………………………………………………………………………………………………………………… 4

 

  1. Germany at a glance………………………………………………………………………………………………………………………. 5

 

  1. First steps to set up a company……………………………………………………………………………………………… 7

 

3.1. Legal Form…………………………………………………………………………………………………………………………………. 7

3.1.2. Costs for setting up a GmbH……………………………………………………………………………….. 8

 

3.1.3. Capital……………………………………………………………………………………………………………………………….. 9

3.1.4. Statutory Domicile……………………………………………………………………………………………………… 9

 

3.1.5. Restrictions in appointing a managing director………………………………………… 10

3.1.6. Filing the application for the entry into the commercial register…….. 10

 

3.1.7. Liability and duty to file for insolvency…………………………………………………………. 10

 

3.2. Business Registration…………………………………………………………………………………………………………….. 11

 

3.3. Transferring Assets……………………………………………………………………………………………………………….. 11

 

  1. Finance…………………………………………………………………………………………………………………………………………………. 13

 

4.1. Equity……………………………………………………………………………………………………………………………………….. 13

 

4.1.1. Business Angels…………………………………………………………………………………………………………. 13

4.1.2. Venture Capital………………………………………………………………………………………………………….. 13

 

4.1.3. Private Equity……………………………………………………………………………………………………………… 14

 

4.1.4. Cash Incentives…………………………………………………………………………………………………………. 14

 

4.2. Debt…………………………………………………………………………………………………………………………………………… 15

 

4.3. Mezzanine Capital………………………………………………………………………………………………………………… 16

 

4.4. Off-Balance Financing…………………………………………………………………………………………………………… 17

 

  1. Employment…………………………………………………………………………………………………………………………………….. 18

 

5.1. Finding Staff……………………………………………………………………………………………………………………………. 18

 

5.2. Models of Employment…………………………………………………………………………………………………………. 19

 

5.2.1. Fixed-Term Contracts……………………………………………………………………………………………. 19

5.2.2. Personnel Leasing…………………………………………………………………………………………………….. 20

 

5.2.3. Mini and Midi Jobs………………………………………………………………………………………………….. 20

 

5.3. Terms of Employment…………………………………………………………………………………………………………… 21

 

5.3.1. The Employment Contract…………………………………………………………………………………. 21

5.3.2. Payment………………………………………………………………………………………………………………………… 22

 

5.3.3. Adjustable Working Hours………………………………………………………………………………….. 23

 

5.3.4. Vacation and Public Holidays……………………………………………………………………………. 23

 

5.3.5. Sick Leave…………………………………………………………………………………………………………………….. 24

 

5.3.7. Anti-Discrimination………………………………………………………………………………………………… 24

 

5.4. Termination of Employment………………………………………………………………………………………………… 25

5.4.1. Dismissal for Personal Reasons………………………………………………………………………… 25

 

5.4.2. Dismissal for Conduct-Related Reasons……………………………………………………… 26

5.4.3. Dismissal for Business Reasons………………………………………………………………………… 27

 

5.4.4. Extraordinary (Immediate) Termination……………………………………………………… 27

 

5.4.5. Notification Periods……………………………………………………………………………………………….. 28

 

5.5. Employee Representation……………………………………………………………………………………………………… 28

 

5.6. The German Social Security System………………………………………………………………………………….. 29

 

  1. Taxation………………………………………………………………………………………………………………………………………………. 30

 

6.1. Income Tax……………………………………………………………………………………………………………………………… 30

 

6.2. Corporate Income Tax………………………………………………………………………………………………………….. 31

 

6.2. Trade Tax……………………………………………………………………………………………………………………………….. 32

 

6.3. Taxation of Real Property…………………………………………………………………………………………………… 33

 

6.4. Value Added Tax…………………………………………………………………………………………………………………. 34

 

6.5. Deductions……………………………………………………………………………………………………………………………….. 35

 

6.6. Customs……………………………………………………………………………………………………………………………………. 36

 

  1. Legal Framework………………………………………………………………………………………………………………………….. 37

 

Appendix:………………………………………………………………………………………………………………………………………………… 39

 

  1. Standard minutes for setting up a GmbH with max. three shareholders.……………………. 39

 

  1. Standard minutes for setting up a GmbH/ UGmbH with one shareholder only.…….. 42

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

 

 

 

 

 

 

Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

Office Information No.: B44 (EN)

 

Tax Optimisation Through A Trust

 

 

February 2015

 

 

 

 

 

 

All rights reserved © Lorenz & Partners 2015

 

 

PREFACE

 

The following brochure is meant to be a short summary of the Thai Business Law.

 

We are aware of the fact that it can only be the first step to describe the very com-plex forms of doing business in Thailand. However, we hope that this information can be helpful for you in your further decisions.

 

Generally speaking, Thai business and the exact procedures of setting up a com-pany are often quite similar to the procedures you are familiar with, but, as you know, important details can be different. Thus, we advise you to proceed carefully and with far-sightedness.

 

We would be glad if this brochure meets your interests.

 

Please allow us to inform you that despite all our efforts we cannot accept liability for this brochure and its contents and we reserve all rights derived from it.

 

 

LORENZ & PARTNERS thank you very much for your interest in our work.

 

 

 

 

 

Table of Contents

 

 

  • Basic Principles of a Trust ______________________________________________ 5

 

  • Important Terms ______________________________________________________ 5

 

  • Trust Property ____________________________________________________ 5
  • Settlor (also called trustor, grantor, donor or creator) _______________________ 5
  • Trustee __________________________________________________________ 5
  • Special Purpose Vehicle (SPV) ________________________________________ 5
  • Beneficiaries ______________________________________________________ 6
  • Protector (not mandatory) ___________________________________________ 6

 

  • Manager (not mandatory) ____________________________________________ 7

 

  • Creation of a trust _____________________________________________________ 7

 

  • Overview ________________________________________________________ 7

 

  • Formalities _______________________________________________________ 8

 

  • Common Purposes ____________________________________________________ 8

 

  • Wills and Estate Planning ____________________________________________ 8
  • Corporate Structures and Asset Protection _______________________________ 8
  • Tax Planning _____________________________________________________ 8
  • Pension Plans and Remuneration Trusts _________________________________ 9

 

  • Charities _________________________________________________________ 9

 

  • Types of Trusts _______________________________________________________ 9

 

  • Express trust _____________________________________________________ 9
  • Constructive trust __________________________________________________ 9
  • Fixed trust _______________________________________________________ 9
  • Implied trust ______________________________________________________ 9
  • Private and public trusts ____________________________________________ 10
  • Discretionary trust ________________________________________________ 10

 

  • Other types ______________________________________________________ 10

 

  • Provisions ___________________________________________________________ 10

 

  • Trusts and Civil Law___________________________________________________ 11

 

  • Conceptual difficulties _____________________________________________ 11

 

  • Trusts and Foundations ____________________________________________ 11

 

  • Trusts in selected Jurisdictions __________________________________________ 12

 

  • Malta __________________________________________________________ 12
    • General ____________________________________________________ 12

 

  • Taxation ___________________________________________________ 12 
  • Jersey __________________________________________________________ 13
    • General ____________________________________________________ 13
    • Taxation ___________________________________________________ 17
  • Guernsey _______________________________________________________ 18
    • General ____________________________________________________ 18
    • Taxation ___________________________________________________ 19
  • British Virgin Islands ______________________________________________ 19
    • General ____________________________________________________ 19
    • Taxation ___________________________________________________ 20
  • Switzerland ______________________________________________________ 22
    • General ____________________________________________________ 22
    • Taxation ___________________________________________________ 23
  • Liechtenstein ____________________________________________________ 25
    • General ____________________________________________________ 25
    • Taxation ___________________________________________________ 26
  • Labuan (Malaysia) _________________________________________________ 26
    • General ____________________________________________________ 26

 

  • Taxation ___________________________________________________ 28

 

  1. Foundations in selected Jurisdictions ____________________________________ 28

 

  • Liechtenstein ____________________________________________________ 28
    • General ______________________________________________________ 29
    • Taxation ______________________________________________________ 29
  • Austria _________________________________________________________ 30
    • General _______________________________________________________ 30
    • Taxation ______________________________________________________ 31

 

  • Labuan (Malaysia) _________________________________________________ 31

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

Tax, Legal and Business Consultants

Member of WTS Tax Legal Consulting and Lorenz & Partners www.lawyer-vietnam.com

 

 

 

 

 

 

Personal Income Tax in Vietnam

 

August 2015

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

6-8 DoanVan Bo Street

 

Ho Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

 

 

1

 

 

 

Table of Contents

 

List of tables ………………………………………………………………………………………….

3

List of abbreviations ………………………………………………………………………………

3

1

Executive Summary ………………………………………………………………………….

0

2

General Information …………………………………………………………………………

0

2.1

Tax Payers ……………………………………………………………………………………………………….

0

2.2

Residency ………………………………………………………………………………………………………..

0

2.3

Taxable Income ………………………………………………………………………………………………

1

2.3.1

Business Income ………………………………………………………………………………………………

1

2.3.2   Income being Salaries and Wages ……………………………………………………………………….

2

2.3.3   Income from Capital Investments ………………………………………………………………………..

3

2.3.4   Income from Capital Transfers …………………………………………………………………………..

3

2.3.5   Income from Real Property Transfers …………………………………………………………………..

4

2.3.6

Income being Royalties ……………………………………………………………………………………..

4

2.3.7   Other Types of Personal Income …………………………………………………………………………

4

2.4

Income which is Tax Exempt ………………………………………………………………………….

5

2.5

Tax Period ………………………………………………………………………………………………………

6

2.6

Tax Incentives …………………………………………………………………………………………………

6

3

Taxation of Resident Individuals ……………………………………………………….

7

3.1

Overview …………………………………………………………………………………………………………

7

3.2

Determination of the Taxable Income …………………………………………………………….

7

3.2.1

Regular Income ……………………………………………………………………………………………….

7

3.2.2

Irregular Income ……………………………………………………………………………………………..

8


 

 

 © Grünkorn & Partner Law Co., Ltd.

 

 

 

2

 

3.3

Deductions ……………………………………………………………………………………………………..

9

3.3.1

Social Insurance ……………………………………………………………………………………………

10

3.3.2

Health Insurance …………………………………………………………………………………………..

10

3.3.3

Unemployment Insurance ………………………………………………………………………………..

11

3.3.4

Family Circumstances …………………………………………………………………………………….

11

3.3.5   Charitable and Humanitarian Giving ………………………………………………………………

12

3.4

Tax Scales ……………………………………………………………………………………………………..

12

3.4.1

Regular Income ……………………………………………………………………………………………..

12

3.4.2   Irregular Income – Fixed Tax Scale …………………………………………………………………

13

4

Taxation of Non-Resident Individuals ……………………………………………..

14

4.1

Overview ……………………………………………………………………………………………………….

14

4.2

Determination of the Taxable Income …………………………………………………………..

17

4.2.1

Regular Income ……………………………………………………………………………………………..

17

4.2.2

Irregular Income ……………………………………………………………………………………………

17

4.3

Deductions ……………………………………………………………………………………………………

17

4.4

Tax Scale ……………………………………………………………………………………………………….

17

5

Tax Administration…………………………………………………………………………

18

5.1

Tax Registration …………………………………………………………………………………………….

18

5.2

Withholding of Taxes…………………………………………………………………………………….

19

5.3

Tax Declaration and Submission ……………………………………………………………………

19

5.3.1   Responsibilities and Rights of Income Paying Entities …………………………………………..

19

5.3.2   Responsibilities and Rights of Income Receiving Individuals ……………………………………

20

5.4

Tax Checks and Inspections ………………………………………………………………………….

21

5.5

Penalties and Fines ………………………………………………………………………………………..

21

 

 

 © Grünkorn & Partner Law Co., Ltd.

 

 

3

 

6

Creditability of foreign paid taxes …………………………………………………….

22

6.1

Unilateral Relief …………………………………………………………………………………………….

22

6.2

Double Taxation Avoidance Agreements ………………………………………………………

23

7

Disclaimer ……………………………………………………………………………………..

24

Appendix 1: DTAs signed by Vietnam ………………………………………………………………..

25

 

 

List of tables

 

Table 1: Tax rate calculating on the turnover for business income of residents ……………………..

12

Table 2: Progressive tax scale applicable to regular income of resident individuals ………………..

13

Table 3: Fixed tax scale applicable to irregular income of resident individuals ……………………

13

Table 4: Tax rates applicable to non-resident individuals……………………………………………….

18

 

 

List of abbreviations

 

CIT                                     Corporate Income Tax

 

DTA                                   Double Taxation Agreement

 

FCWT                               Foreign Contractors Withholding Tax

 

PIT                                     Personal Income Tax

 

PMO                                  Project Management Office

 

VAT                                    Value Added Tax

 

VND                                  Vietnamese Dong

 

 

 

 

 

 © Grünkorn & Partner Law Co., Ltd.

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

Tax,Tax,LegalandlandBusinessConsultants

 

Memberof ofWTSWTSTaxTaxLegalLegalConsultingandandLorenzLorenz& Partners&Partners wwwwww.lawyer.lawyer-vietnam-vietnam.com.com

 

 

 

 

 

Corporate Income Tax in Vietnam

 

July 2015

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

 

6-8 Doan Van Bo Street

 

Ho Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

II

 

 

Table of Contents

 

List of tables………………………………………………………………………………………………….. IV

 

List of abbreviations……………………………………………………………………………………… IV

 

1          Executive Summary…………………………………………………………………………………………………………….. 1

 

2          Introduction…………………………………………………………………………………………………………………………….. 1

 

2.1      General information……………………………………………………………………………………………………………… 1

 

2.2      Tax liability……………………………………………………………………………………………………………………………….. 1

 

2.3      Tax assessment period………………………………………………………………………………………………………….. 2

 

2.4      Tax Payable………………………………………………………………………………………………………………………………. 3

 

3          Turnover…………………………………………………………………………………………………………………………………… 3

 

3.1      General information……………………………………………………………………………………………………………… 3

 

3.2      Regulation of special situations…………………………………………………………………………………………. 4

 

4          Expenses………………………………………………………………………………………………………………………………….. 6

 

4.1      General Information…………………………………………………………………………………………………………….. 6

 

4.2      Non-deductible Expenses……………………………………………………………………………………………………. 6

 

4.3      Deductible Expenses…………………………………………………………………………………………………………….. 8

 

4.3.1 Costs of Goods Sold…………………………………………………………………………………………………………………….. 8

 

4.3.2 Labor Costs………………………………………………………………………………………………………………………………….. 8

 

4.3.3 Depreciation………………………………………………………………………………………………………………………………….. 9

 

4.3.4 Sales, General and Administrative Expenses……………………………………………………………………….. 12

 

4.3.5 Reserves………………………………………………………………………………………………………………………………………. 13

 

4.3.6 Dividends, Interest and Royalties……………………………………………………………………………………………. 14

 

4.3.7 Other…………………………………………………………………………………………………………………………………………… 14

 

5          Other Taxable Income……………………………………………………………………………………………………. 16

 

5.1      General Information…………………………………………………………………………………………………………… 16

 

5.2      Types of Other Taxable Income…………………………………………………………………………………….. 16

 

5.2.1 Income from Capital Assignment…………………………………………………………………………………………….. 16

 

5.2.2 Income from Real Property Transfer……………………………………………………………………………………….. 18


 

 

© Grünkorn & Partner Law Co., Ltd.

 

III

 

 

5.2.3 Income from Ownership of or Rights to use Assets………………………………………………………………… 19

 

5.2.4 Income from Transfer or Lease out of Assets…………………………………………………………………………. 19

 

5.2.5 Income from Exchange Rate Differences…………………………………………………………………………………. 20

 

5.2.6 Income earned from Production and Business Abroad………………………………………………………….. 20

 

5.2.7 Further Types of Other Taxable Income………………………………………………………………………………… 20

 

6          Tax Exempt Income………………………………………………………………………………………………………… 21

 

7          Losses carried forward……………………………………………………………………………………………………. 23

 

8          Tax Rate and Tax Incentives……………………………………………………………………………………… 23

 

8.1      Standard Tax Rate……………………………………………………………………………………………………………….. 23

 

8.2      Tax Incentives……………………………………………………………………………………………………………………….. 24

 

8.2.1 Conditions for the Application of CIT Incentives………………………………………………………………….. 24

 

8.2.2 Preferential Tax Rates……………………………………………………………………………………………………………… 25

 

8.2.3 Other Incentives…………………………………………………………………………………………………………………………. 27

 

9          Creditability of foreign paid taxes……………………………………………………………………………. 27

 

9.1      Unilateral Relief……………………………………………………………………………………………………………………. 28

 

9.2      Double Taxation Agreements…………………………………………………………………………………………. 29

 

10       Tax administration…………………………………………………………………………………………………………….. 31

 

10.1  Tax Registration……………………………………………………………………………………………………………………. 31

 

10.2  Tax submission……………………………………………………………………………………………………………………… 32

 

10.3  Tax Checks and Inspections…………………………………………………………………………………………….. 32

 

10.4  Penalties and Fines………………………………………………………………………………………………………………. 33

 

11        Distribution of Payments………………………………………………………………………………………………. 34

 

12       Disclaimer……………………………………………………………………………………………………………………………… 35

 

Appendix 1: The useful life of assets as published by the MOF…………………………. 36

 

Appendix 2: DTAs signed by Vietnam……………………………………………………………………………… 39


 

 

 

 

 

 

 

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

IV

 

 

List of tables

 

Table 1: Calculation of the Vietnamese corporate tax payable……………………………………………………… 3

 

Table 2: Maximum withholding taxes on dividends, interest and royalties according to the

 

Vietnamese DTA with Germany and Singapore  30

 

 

 

List of abbreviations

 

CIT                                     Corporate Income Tax

 

DTA                                    Double Taxation Agreement

 

FCWT                               Foreign Contractors Withholding Tax

 

LLC                                    Limited Liability Company

 

MOF                                   Ministry of Finance

 

PE                                        Permanent Establishment

 

PIT                                      Personal Income Tax

 

SGA                                     Sales, General and Administrative (Expenses)

 

VAT                                    Value Added Tax

 

VND                                   Vietnamese Dong

 

 

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

 

 

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

Tax, Legal and Business Consultants

 

Member of WTS Tax Legal Consulting and Lorenz & Partners

 

www.lawyer-vietnam.com

 

 

 

Value Added Tax in Vietnam

 

June 2016

 

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

 

6-8 Doan Van Bo Street

 

Ho Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

II

 

 

In our Newsletter, we regularly inform on updates. You are invited to register. Please click on the link below to add your e-mail address to our mailing list:

 

Subscribe Newsletter

 

 

 

 

 

 

 

Table of Contents

 

List of tables ……………………………………………………………………………………….

IV

List of abbreviations ……………………………………………………………………………

IV

1

Executive Summary ………………………………………………………………………….

1

2

Introduction …………………………………………………………………………………….

1

2.1

Taxpayer ………………………………………………………………………………………………………….

1

2.2

Taxable Goods and Services ……………………………………………………………………………

2

2.2.1

General Information ………………………………………………………………………………………..

2

2.2.2   Tax exempt Goods and Services ………………………………………………………………………..

2

2.2.3   Cases not required to declare, calculate and pay tax ……………………………………………….

4

2.2.4

Taxable Goods ………………………………………………………………………………………………

5

2.2.5

Taxable Services ……………………………………………………………………………………………..

6

3

Assessment of Output VAT ……………………………………………………………….

8

3.1

Taxable Price …………………………………………………………………………………………………..

8

3.2

Point of Time for Fixing VAT ………………………………………………………………………

10

3.3

Tax Rates ………………………………………………………………………………………………………

10

3.3.1

0% …………………………………………………………………………………………………………….

10

3.3.2

5% …………………………………………………………………………………………………………….

11

3.3.3

10% …………………………………………………………………………………………………………..

13

 

 

© Grünkorn & Partner Law Co., Ltd.

 

III

 

 

4       Payment of VAT/Creditability of Input VAT……………………………………………………….. 13

 

4.1  Direct Method…………………………………………………………………………………………………………………………. 13

 

4.2  Credit Method…………………………………………………………………………………………………………………………. 15

 

4.3  Tax Refund……………………………………………………………………………………………………………………………….. 17

 

5       Tax Administration………………………………………………………………………………………………………………. 18

 

5.1  Tax Registration……………………………………………………………………………………………………………………… 18

 

5.2  Tax Declaration and Submission………………………………………………………………………………………. 19

 

5.3  Invoices………………………………………………………………………………………………………………………………………. 19

 

5.4  Tax Checks and Inspections………………………………………………………………………………………………. 20

 

5.5  Penalties and Fines…………………………………………………………………………………………………………………. 21

 

6       Disclaimer………………………………………………………………………………………………………………………………… 22

 

Appendix…………………………………………………………………………………………………………………………………………… 23

 

Appendix 1: Tax exempt Goods and Services……………………………………………………………………… 23

 

 

 

 

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

 

 

 

Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

 

Kanzlei-Information Nr.: 051 (DE)

 

 

Schiedsverfahren und Wirtschaftsmediation in Thailand, Hongkong, Vietnam und Deutschland

 

 

Juli 2015

 

 

 

 

 

 

All rights reserved                   Lorenz & Partners 2015

 

                                                                                     

 

Verehrte Leser,                                                                  

 

die Ihnen vorliegende Broschüre soll einen Überblick verschaffen über die verschiedenen Arten alternativer Konfliktlösung im Wirtschaftsverkehr, wobei der Schwerpunkt auf dem internationalen Schiedsverfahrensrecht und der Wirtschaftsmediation liegt.

 

Neben der Darstellung der Methodik sowie rechtlicher Aspekte, soll insbe-sondere auch auf praktische Fragen, wie Anwendungsmöglichkeiten und Vorteile, Hinweise zur Vertragsgestaltung und Informationen zu Institu-tionen eingegangen werden. Damit soll eine erste Orientierungshilfe bei der Auswahl eines geeigneten Verfahrens für die Beilegung aktueller oder zu-künftiger Konflikte gegeben werden.

 

In den Kapiteln zu Internationalen Schiedsverfahren und Wirtschaftsmedi-tation in Thailand, Hongkong, Vietnam und Deutschland werden jeweils landesspezifische Besonderheiten bezüglich der Rechtslage und Infrastruktur beleuchtet.

 

Lorenz & Partners ist eine internationale Sozietät von Wirtschaftsanwälten mit Hauptsitz in Bangkok. Seit 1995 betreuen wir ausländische Unterneh-men bei deren Investitionsvorhaben in Südostasien in rechtlicher, steuerli-cher und wirtschaftlicher Sicht. Neben Bangkok unterhalten wir Büros in Berlin, Hongkong, Ho Chi Minh City und Taipei.

 

Wir erlauben uns den Hinweis, dass der Inhalt dieser Broschüre eine Bera-tung nicht ersetzen kann und will. Trotz aller Bemühungen um die Richtig-keit übernehmen wir keine Haftung für den Inhalt dieser Broschüre. Sämtli-che Rechte an der Broschüre und ihrem Inhalt bleiben vorbehalten. Zitate unter Nennung des Verfassers sind jedoch willkommen.

 

Für Ihr Interesse bedanken sich

 

 

Lorenz & Partners

 

 

 

 

 

 

 

 

All rights reserved                   Lorenz & Partners 2015

 

Inhaltsverzeichnis

 

1 Einführung……………………………………………………………………………………………………………………………… 5

 

2 Überblick………………………………………………………………………………………………………………………………….. 6

 

2.1 Allgemeines……………………………………………………………………………………………………………………… 6

 

2.2 Mediation………………………………………………………………………………………………………………………….. 7

 

2.3 Schlichtung………………………………………………………………………………………………………………………. 7

 

2.4 Schiedsverfahren…………………………………………………………………………………………………………… 7

 

2.5 Adjudikation……………………………………………………………………………………………………………………. 8

 

3 Internationale Schiedsverfahren………………………………………………………………………………. 8

 

3.1 Einführung……………………………………………………………………………………………………………………….. 8

 

3.2 Definition „Schiedsverfahren“………………………………………………………………………………. 9

 

3.3 Die Schiedsvereinbarung………………………………………………………………………………………….. 9

 

3.4 Vorteile des Schiedsverfahrens…………………………………………………………………………… 12

 

3.5 Institutionelle Schiedsverfahren und Ad-hoc-Schiedsverfahren……….. 14

 

3.6 Rechtsquellen in Internationalen Schiedsverfahren…………………………………. 17

 

3.7 Ablauf des Schiedsverfahrens……………………………………………………………………………… 20

 

3.8 Internationale Vollstreckbarkeit von Schiedsurteilen……………………………… 27

 

4 Mediation………………………………………………………………………………………………………………………………. 31

 

4.1 Allgemeines…………………………………………………………………………………………………………………… 31

 

4.2 Begriffsklärung: Was ist Mediation?…………………………………………………………………. 32

 

4.3 Prinzipien des Mediationsverfahren…………………………………………………………………. 33

 

4.4 Ablauf eines Mediationsverfahren…………………………………………………………………….. 34

 

4.5 Vollstreckbarkeit der Mediationsvereinbarung…………………………………………… 36

 

4.6 Vorteile der Mediation…………………………………………………………………………………………….. 36

 

4.7 Der Mediator………………………………………………………………………………………………………………… 38

 

4.8 Mediation als vorrangige Konfliktlösungsmethode…………………………………. 39

 

4.9 Gesetzgebung zur Mediation……………………………………………………………………………….. 39

 

5 Thailand…………………………………………………………………………………………………………………………………. 40

 

5.1 Mediation in Thailand……………………………………………………………………………………………… 40

 

5.2 Schiedsverfahren in Thailand………………………………………………………………………………. 41

 

6 Hongkong…………………………………………………………………………………………………………………………….. 47

 

6.1 Mediation in Hongkong…………………………………………………………………………………………. 48

 

6.2 Schiedsverfahren in Hongkong………………………………………………………………………….. 49

 

7 Vietnam………………………………………………………………………………………………………………………………….. 53

 

7.1 Mediation in Vietnam………………………………………………………………………………………………. 53

 

7.2 Schiedsverfahren in Vietnam……………………………………………………………………………….. 53

 

8 Deutschland………………………………………………………………………………………………………………………… 56

 

8.1 Mediation in Deutschland……………………………………………………………………………………… 56

 

8.2 Schiedsverfahren in Deutschland………………………………………………………………………. 61

  

Verehrte Leserin, verehrter Leser,

 

es ist sicher nachvollziehbar, dass es großen Aufwand und nicht unerhebli-che Kosten verursacht, Broschüren zu erstellen und auf dem neuesten Stand zu halten.

 

Unseren Mandanten, Verbänden und öffentlichen Organisationen stellen wir die vollständigen Versionen unserer Broschüren gerne kostenlos zur Verfü-gung. Wir bitten aber um Verständnis, dass wir anderen Nutzern eine Kos-tenbeteiligung von 50 EUR berechnen.

 

Sollte Ihr Interesse an diesem Thema geweckt worden sein, senden Sie eine E-Mail an: [email protected] mit der genauen Bezeichnung der Broschüre(n), die Sie erhalten möchten. Wir werden Ihnen diese dann um-gehend zukommen lassen.

 

Mit freundlichen Grüßen

 

Lorenz & Partners

 

 

 

 

 

Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

 

Office-Information No.: 51 (EN)

 

 

 

International Arbitration and Commercial Mediation

 

in Germany, Hong Kong, Singapore,

 

Thailand, and Vietnam

 

 

July 2015

 

 

 

 

 

All rights reserved      LORENZ & PARTNERS 2015

 

Table of Content

 

1.

Introduction ………………………………………………………………………..

4

2.

Alternative Dispute Resolution ………………………………………………

5

 

2.1.

Mediation ……………………………………………………………………

5

 

2.2.

Conciliation …………………………………………………………………

5

 

2.3.

Arbitration …………………………………………………………………..

5

 

2.4.

Adjudication ………………………………………………………………..

6

3.

International Arbitration ……………………………………………………….

7

 

3.1.

Introduction ………………………………………………………………..

7

 

3.2.

Definition of Arbitration ………………………………………………..

7

 

3.3.

The Arbitration Agreement ……………………………………………

7

 

3.4.

Advantages of Arbitration ……………………………………………..

8

 

3.5.

Institutional Arbitration and ad hoc Arbitration ……………….

9

 

3.6.

Source of Law in International Arbitration …………………….

12

 

3.7.

Arbitral Proceedings ……………………………………………………

14

 

3.8.

International Recognition and Enforcement of Arbitral

 

 

Awards ……………………………………………………………………………..

19

4.

Mediation ………………………………………………………………………….

22

 

4.1.

General ……………………………………………………………………..

22

 

4.2.

Definition of Mediation ……………………………………………….

22

 

4.3.

Principles of Mediation ……………………………………………….

23

 

4.4.

How Mediation Works ………………………………………………..

24

 

4.5.

Enforceability of Mediation Agreements ……………………….

25

 

4.6.

Advantages of Mediation …………………………………………….

25

 

4.7.

The Mediator ……………………………………………………………..

26

 

4.8.

Legal Framework ……………………………………………………….

26

5.

Thailand……………………………………………………………………………

28

 

5.1.

Mediation in Thailand ………………………………………………..

28

 

5.2.

Arbitration in Thailand ……………………………………………….

29


 

 

 

 

 

6.

Hong Kong ……………………………………………………………………….

41

 

6.1.

Mediation in Hong Kong …………………………………………….

41

 

6.2.

Arbitration in Hong Kong ……………………………………………

42

7.

Vietnam…………………………………………………………………………….

49

 

7.1.

Mediation in Vietnam …………………………………………………

49

 

7.2.

Arbitration in Vietnam ………………………………………………..

49

8.

Germany……………………………………………………………………………

53

 

8.1.

Mediation in Germany ………………………………………………..

53

 

8.2.

Arbitration in Germany ……………………………………………….

55

9.

Singapore ………………………………………………………………………….

59

 

9.1.

Mediation in Singapore ……………………………………………….

59

 

9.2.

Arbitration in Singapore ………………………………………………

59

10.

Annex: Recommended Arbitration Clauses …………………………..

69

 

 

 

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

 

Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

 

 

Office Information No.: 52 (EN)

 

 

Personal Income Tax for Expatriates working in

 

Hong Kong, Germany and China

 

 

 

December 2014

 

 

 

 

 

All rights reserved © LORENZ & PARTNERS 2014

 

TABLE OF CONTENTS

 

  1. HONG KONG …………………………………. ERROR! BOOKMARK NOT DEFINED.

 

  • Overview of Tax Liability under Hong Kong Tax Laws (Inland Revenue Ordinance)Error! Bookmark not define

 

2.

Salaries Tax Rates…………………………………………………………………………………………..

Error! Bookmark not defined.

3.

Salaries Tax Liability ………………………………………………………………………………………

Error! Bookmark not defined.

4.

Salaries Tax Liability in Hong Kong …………………………………………………………….

Error! Bookmark not defined.

5.

DTA Mainland China (PRC) and Hong Kong SAR (HKG) ……………………………………………………………….

7

 

B. CHINA …………………………………………….

ERROR! BOOKMARK NOT DEFINED.

1.

Overview of Taxation Principles …………………………………………………………………..

Error! Bookmark not defined.

2.

Income Tax Rates ………………………………………………………………………………………….

Error! Bookmark not defined.

3.

Income Tax Liability ……………………………………………………………………………………..

Error! Bookmark not defined.

4.

Sources of Income …………………………………………………………………………………………

Error! Bookmark not defined.

5.

Withholding Tax ……………………………………………………………………………………………

Error! Bookmark not defined.

 

C. GERMANY ………………………………………

ERROR! BOOKMARK NOT DEFINED.

1.

Overview of Taxation Principles …………………………………………………………………..

Error! Bookmark not defined.

2.

Income Tax Rates ………………………………………………………………………………………….

Error! Bookmark not defined.

3.

Income Tax Liability ……………………………………………………………………………………..

Error! Bookmark not defined.

4.

Sources of Income …………………………………………………………………………………………

Error! Bookmark not defined.

5.

Withholding Tax ……………………………………………………………………………………………

Error! Bookmark not defined.

6.

Deductions …………………………………………………………………………………………………….

Error! Bookmark not defined.

7.

Exemption from Income Tax ……………………………………………………………………….

Error! Bookmark not defined.

 

  1. DOUBLE TAXATION AGREEMENTS (DTA)ERROR! BOOKMARK NOT DEFINE

 

  1. DTA Overview…………………………………………………………………………………………………………………………………………………… 15

 

  1. DTA Relations Between Specific Counteries……………………………………………………………………………………………… 16

 

  1. EXPATRIATE ASSIGNED TO WORK IN THE MAINLAND AND

 

HONG KONG……………………………………………………………………………………………………………………………………………………… 16

 

  1. Income Tax Liability in Germany………………………………………………………………………… Error! Bookmark not defined.
  2. Income Tax Liability in China (China Income)………………………………………………… Error! Bookmark not defined.

 

  1. Income Tax Liability in China (Non-China Income)………………………………………. Error! Bookmark not defined.
  2. Income Tax Liability in Hong Kong…………………………………………………………………… Error! Bookmark not defined.

 

 

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, as-sociations and public organisations only. To all other users we charge a cost contribu-tion of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: in-[email protected] naming the brochure(s) you would like to obtain.

 

Thank you.

 

Best regards,

Lorenz & Partners

 

 

 

We hope that the information provided in this brochure was helpful for you.

If you have any further questions please do not hesitate to contact us.

 

Lorenz & Partners (Hong Kong) Ltd. Unit 2906, 29th Floor, Wing On Centre 111 Connaught Road

Hong Kong

 

Telephone: +852 252 814 33 E-mail: [email protected]

 

 

 

 

 

ã Lorenz & Partners

December 2014

Page 3 of 3

 

E-mail: hongkong @lorenz-partners.com

 

 

 

 

i

Grünkorn & Partner Law Co., Ltd.

Tax,Tax,LegalandlandBusinessConsultants

Member of WTSMemberTaxLegalofConsultingLorenz &andPartnersLorenz& Partners

 

www.lorenz-partners.com

 

 

 

 

 

Logistics Regulations in Vietnam

 

May 2016

 

 

 

 

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

 

6-8 Doan Van Bo Street

 

Ho Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]


ii

 

 

In our Newsletter, we regularly inform on updates. You are invited to register. Please click on the link below to add your e-mail address to our mailing list:

 

Subscribe Newsletter

 

 

 

Table of Contents

 

List of abbreviation ………………………………………………………………………………..

1

1

Executive summary ………………………………………………………………………….

2

2

Introduction …………………………………………………………………………………….

2

3

Scope of logistics services …………………………………………………………………

3

4

Overview of possible business structures ……………………………………………

4

4.1

Background …………………………………………………………………………………………………….

4

4.2

Relationship between WTO and Vietnamese law …………………………………………….

4

4.3

Joint venture without capped capital contribution rate? …………………………………..

5

4.4

Overview over possible business structures related to business lines ……………….

8

 

4.4.1

Principal logistics services ………………………………………………………………………………….

9

4.4.2   Logistics services relating to transportation ………………………………………………………….

10

4.4.3

Other relevant logistics services ………………………………………………………………………….

12

5

Outlook …………………………………………………………………………………………

12

6

Possible proceeding ………………………………………………………………………..

13

7

Disclaimer ……………………………………………………………………………………..

14

       

 

 

 

 

 

 

 

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

 

 

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

 

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

Tax, Legal and Business Consultants

Member of WTS Tax Legal Consulting and Lorenz & Partners www.lawyer-vietnam.com

 

 

 

 

 

 

 

 

 

Foreign Contractor Withholding Tax

 

in Vietnam

 

March 2015

 

 

  

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

 

6-8 Doan-Van Bo Street

 

Hoi Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

 

 © Grünkorn & Partner Law Co., Ltd.

 

II

 

 

Table of Contents

 

 

List of tables……………………………………………………………………………………………………………………………………….. III

 

List of abbreviations…………………………………………………………………………………………………………………………. III

 

1       Executive Summary…………………………………………………………………………………………………………………….. 1

 

2       Introduction…………………………………………………………………………………………………………………………………… 1

 

2.1 General Information………………………………………………………………………………………………………………………… 1

 

2.2 Taxable Persons………………………………………………………………………………………………………………………………… 2

 

2.3 Tax Exempt Persons and Activities………………………………………………………………………………………………… 3

 

3       Taxable Objects…………………………………………………………………………………………………………………………… 5

 

3.1 VAT-liable Objects…………………………………………………………………………………………………………………………… 5

 

3.2 CIT/PIT-liable Objects……………………………………………………………………………………………………………………. 6

 

4       Methods of Taxation…………………………………………………………………………………………………………………… 7

 

4.1 Overview……………………………………………………………………………………………………………………………………………. 7

 

4.2 Permanent Establishment………………………………………………………………………………………………………………… 8

 

4.2.1       Overview……………………………………………………………………………………………………………………………………….. 8

 

4.2.2       PE under Vietnamese Law……………………………………………………………………………………………………………. 8

 

4.2.3       PE Definition by Double Tax Agreements………………………………………………………………………………………. 9

4.2.4       DTA Vietnam-Germany………………………………………………………………………………………………………………. 9

4.2.5       DTA Vietnam-Singapore……………………………………………………………………………………………………………. 10

4.2.6       Conclusion…………………………………………………………………………………………………………………………………… 10

 

4.3 VAS/Declaration Method…………………………………………………………………………………………………………….. 11

 

4.4 Withholding/Direct Method…………………………………………………………………………………………………………. 12

 

4.4.1       Value Added Tax………………………………………………………………………………………………………………………. 13

 

4.4.2       Corporate Income Tax…………………………………………………………………………………………………………………. 14

 

4.4.3       Final Example……………………………………………………………………………………………………………………………. 16

 

4.5 Hybrid Method……………………………………………………………………………………………………………………………….. 16

 

4.6 Change of Methods………………………………………………………………………………………………………………………… 17

 

5       FCWT Exemptions in Particular Cases…………………………………………………………………………………. 17

 

5.1 FCWT Exemption according to an underlying DTA…………………………………………………………………. 17

 

5.2 Sub-contractors applying the withholding method……………………………………………………………………… 19

 

 

 © Grünkorn & Partner Law Co., Ltd.

 

III

 

 

6       Disclaimer……………………………………………………………………………………………………………………………………. 21

 

 

List of tables

 

Table 1:        Deemed Rates of Added Value to Turnover………………………………………………………………………….. 14

 

Table 2:        Deemed CIT-rates for different lines of business………………………………………………………………………. 15

Table 3:        DTA signed by Vietnam and currently being in-force……………………………………………………………… 18

Table 4:        Simplified example for FCT-exemption in case of foreign sub-contractors………………………………….. 20

 

 

 

 

 

 

 

 

 

List of abbreviations

 

Circular 103                   Circular 103/2014/TT-BTC

 

CIT                                     Corporate Income Tax

 

DTA                                    Double Tax Agreement

 

FCWT                               Foreign Contractor Withholding Tax

 

PE                                        Permanent Establishment

 

PIT                                      Personal Income Tax

 

USD                                    United States Dollar

 

VAS                                     Vietnamese Accounting Standards

 

VAT                                    Value Added Tax

 

VND                                   Vietnamese Dong

 

 

 

 

 

 

 © Grünkorn & Partner Law Co., Ltd.

 

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

 

 

 

 

 

 

 

 

Kanzlei Information Nr.: 61 (DE)

 

 

Geschäftsführung (Board of Directors)

 

und Company Secretary

einer Hong Kong Gesellschaft:

 

Rechte, Pflichten und Aufgaben

 

 

Januar 2015

 

 

 

 

Inhaltsverzeichnis

 

  1. EINFÜHRUNG……………………………………………………………………………………………………………………………………………. 4

 

  1. AUFBAU EINER LIMITED GESELLSCHAFT……………………………………………………………………. 4

 

  1. AUFGABEN DES BOARD OF DIRECTORS (BOD)………………………………………………………… 6

 

  1. Allgemeine Aufgaben und Pflichten……………………………………………………………………………………………………………………… 6

 

  1. Mitglieder des BoD………………………………………………………………………………………………………………………………………………. 6

 

  1. Rechte und Pflichten von Direktoren…………………………………………………………………………………………………………………… 8

 

  1. Verantwortlichkeit des BoD……………………………………………………………………………………………………………………………….. 12

 

  1. Haftung im Innenverhältnis……………………………………………………………………………………………………………………………….. 13

 

  1. Haftung im Außenverhältnis………………………………………………………………………………………………………………………………. 13

 

  1. Versicherung………………………………………………………………………………………………………………………………………………………. 13

 

  1. BESTELLUNG UND ABBERUFUNG EINES DIREKTORS………………………………….. 14

 

  1. Bestellung……………………………………………………………………………………………………………………………………………………………. 14

 

  1. Abberufung…………………………………………………………………………………………………………………………………………………………. 14

 

  1. Rücktritt……………………………………………………………………………………………………………………………………………………………… 15

 

  1. Untauglichkeit……………………………………………………………………………………………………………………………………………………. 15

 

  1. Reserve Direktor/ Vertretung…………………………………………………………………………………………………………………………….. 16

 

  1. Managing Director……………………………………………………………………………………………………………………………………………… 16

 

  1. RÜCKTRITT ODER TOD ALLER DIREKTOREN……………………………………………………….. 17

 

  1. RECHTSFOLGEN DES RÜCKTRITTS BZW. DER ABBERUFUNG……………….. 17

 

  1. COMPANY SECRETARY…………………………………………………………………………………………………………………… 18

 

  1. Überblick……………………………………………………………………………………………………………………………………………………………. 18

 

  1. Rechte, Pflichten und Aufgaben…………………………………………………………………………………………………………………………. 18

 

  1. Bestellung und Abberufung………………………………………………………………………………………………………………………………… 19

 

ANNEX 1……………………………………………………………………………………………………………………………………………………………… 20

 

ANNEX 2……………………………………………………………………………………………………………………………………………………………… 23

 

ANNEX 3……………………………………………………………………………………………………………………………………………………………… 24

 

 

 

 

 

Verehrte Leserin, verehrter Leser,

 

es ist sicher nachvollziehbar, dass es großen Aufwand und nicht unerhebli-che Kosten verursacht, Broschüren zu erstellen und auf dem neuesten Stand zu halten.

 

Unseren Mandanten, Verbänden und öffentlichen Organisationen stellen wir die vollständigen Versionen unserer Broschüren gerne kostenlos zur Verfü-gung. Wir bitten aber um Verständnis, dass wir anderen Nutzern eine Kos-tenbeteiligung von 50 EUR berechnen.

 

Sollte Ihr Interesse an diesem Thema geweckt worden sein, senden Sie eine E-Mail an: [email protected] mit der genauen Bezeichnung der Broschüre(n), die Sie erhalten möchten. Wir werden Ihnen diese dann um-gehend zukommen lassen.

 

Mit freundlichen Grüßen

 

Lorenz & Partners

 

 

 

 

Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

 

Office Information No.: 61 (EN)

 

 

Hong Kong

Board of Directors and

 

Company Secretaries:

 

Functions and Liabilities

 

 

June 2014

 

Table of Contents

 

1

INTRODUCTION …………………………………………………………………………………………….

3

2  STRUCTURE OF A LIMITED COMPANY ………………………………………………………..

3

3  FUNCTIONS OF THE BOARD OF DIRECTORS ……………………………………………..

4

 

3.1

THE BOARD’S GENERAL DUTIES ………………………………………………………………………………………..

4

 

3.2

MEMBERS OF THE BOARD………………………………………………………………………………………………….

5

 

3.3

POWERS OF A DIRECTOR ……………………………………………………………………………………………………

5

 

3.3.1

General Powers ……………………………………………………………………………………………………………..

5

 

3.3.2

Decision Making …………………………………………………………………………………………………………..

6

 

3.3.3

Resolution and Minutes ………………………………………………………………………………………………….

7

 

3.4

DUTIES OF A DIRECTOR …………………………………………………………………………………………………….

7

 

3.4.1

Basic Duties ………………………………………………………………………………………………………………….

8

 

3.4.2  Standard of care and skill ………………………………………………………………………………………………..

9

 

3.4.3

Directors Report …………………………………………………………………………………………………………..

10

4

THE BOARD’S LIABILITY …………………………………………………………………………….

10

 

4.1

INTERNAL LIABILITY………………………………………………………………………………………………………..

10

 

4.2

EXTERNAL LIABILITY ………………………………………………………………………………………………………

10

5

INSURANCE COVERAGE ……………………………………………………………………………..

11

6  APPOINTMENT/REMOVAL OF A DIRECTOR …………………………………………….

11

 

6.1

APPOINTMENT ………………………………………………………………………………………………………………..

11

 

6.2

REMOVAL ………………………………………………………………………………………………………………………..

12

 

6.3

RESIGNATION ………………………………………………………………………………………………………………….

12

 

6.4

DISQUALIFICATION………………………………………………………………………………………………………….

13

 

6.5

ALTERNATE/RESERVE DIRECTOR …………………………………………………………………………………..

13

 

6.6

MANAGING DIRECTORS…………………………………………………………………………………………………..

14

 

6.6.1

Introduction …………………………………………………………………………………………………………………

14

 

6.6.2

Appointment ……………………………………………………………………………………………………………….

14

 

6.6.3

Powers and Duties ………………………………………………………………………………………………………..

14

 

6.6.4

Resignation …………………………………………………………………………………………………………………

14

 

6.6.5  Consequences for poor representation from Managing Director ……………………………………………….

15

 

6.7

RESIGNATION OR DEATH OF ALL DIRECTORS…………………………………………………………………..

15

7  CONSEQUENCES OF REMOVAL OR RESIGNATION…………………………………..

15

8

COMPANY SECRETARY ………………………………………………………………………………..

16

 

8.1

POWERS AND DUTIES OF THE COMPANY SECRETARY ……………………………………………………..

16

 

8.2

APPOINTMENT AND RESIGNATION OF THE COMPANY SECRETARY …………………………………

17

ANNEX 1: POWER OF ATORNEY ………………………………………………………………………..

18

ANNEX 2: APPOINTMENT LETTER ………………………………………………………………….

21

ANNEX 3: WHEN TO FILE TAX RETURN TO THE IRD? …………………………………..

22

         


 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

Grünkorn & Partner Law Co., Ltd.

Tax, Legal and Business Consultants

 

Member of WTS Tax Legal Consulting and Lorenz & Partners

www.lawyer-vietnam.com

 

 

 

Foreigners Working in Vietnam

 

Work Permits, Visa and Temporary Resident Cards

 

 

 

 

February 2016

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

6-8 Doan Van Bo Street

 

Ho Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

 

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

 

In our Newsletter, we regularly inform on updates. You are invited to register. Please click on the link below to add your e-mail address to our mailing list:

 

Subscribe Newsletter

 

 

 

 

 

 

Table of Contents

 

 

  1. Executive Summary……………………………………………………………………………………………………………….. 1

 

  1. Introduction……………………………………………………………………………………………………………………………….. 1

 

  1. Requirements for a WP……………………………………………………………………………………………………….. 2

 

3.1     Employee Requirements………………………………………………………………………………………………………….. 2

 

3.2     Employer Requirements………………………………………………………………………………………………………….. 3

 

3.3     Proven Demand for Foreign Employees………………………………………………………………………….. 3

 

3.3.1 General Provisions except for contractors……………………………………………………………………………………… 3

 

3.3.2 Special Provisions for Contractors…………………………………………………………………………………………………. 4

 

  1. Exemptions from the requirement of obtaining a WP……………………………………….. 4

 

  1. Procedure of Obtaining a WP………………………………………………………………………………………….. 7

 

  1. Duration of WP………………………………………………………………………………………………………………………… 8

 

  1. Reissuance of WP…………………………………………………………………………………………………………………… 8

 

  1. Withdrawal / revocation of WP………………………………………………………………………………………. 8

 

  1. Consequences of Breach…………………………………………………………………………………………………….. 9

 

  1. Visa………………………………………………………………………………………………………………………………………………. 10

 

 

© Grünkorn & Partner Law Co., Ltd.

 

10.1  Visa exemption…………………………………………………………………………………………………………………………. 10

 

10.2  Signal of visa……………………………………………………………………………………………………………………………… 11

 

10.3  Validity and duration of a visa……………………………………………………………………………………………. 13

 

10.4  Application of visa………………………………………………………………………………………………………………….. 14

 

10.5  Visa shall not be extended……………………………………………………………………………………………………. 14

 

10.6  Temporary Resident Card……………………………………………………………………………………………………. 15

 

  1. Outlook………………………………………………………………………………………………………………………………………. 15

 

  1. Disclaimer………………………………………………………………………………………………………………………………… 16

 

EXEMPTION FROM ENTRY VISA TO VIETNAM……………………………………………… 17

 

 

 

List of abbreviations

 

Circular 03                     Circular  03/2014/TT-BLDTBXH  dated  20  January  2014  issued  by

 

Ministry of Labor – War Invalids and Social Affairs

 

Decree 11                        Decree 11/2016/ND-CP dated 03 February 2016

 

Decree 102                     Decree 102/2013/ND-CP dated 05 September 2013

 

DoLISA                            Department of Labor – War Invalids and Social Affairs

 

MoLISA                          Ministry of Labor – War Invalids and Social Affairs

 

ODA                                   Official Development Assistance

 

PIT                                      Personal Income Tax

 

PRC                                    Permanent Resident Card

 

TRC                                    Temporary Residence Card

 

WP                                       Work Permit(s)

 

WV                                       Working Visa

 

 

 

 

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

 

Tax, Legal and Business Consultants

 

Member of WTS Tax Legal Consulting and Lorenz & Partners www.lawyer-vietnam.com

 

 

 

 

 

 

 

Wind Energy in Vietnam

 

March 2015

 

  

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

6-8 Doan Van Bo Street

 

Hoi Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

 

 

II

 

 

 

Table of Contents

 

List of tables ……………………………………………………………………………………….

III

1.

Introduction to Vietnam ……………………………………………………………………

1

2.  Wind Energy in Vietnam …………………………………………………………………..

1

2.1

Wind Energy Potential …………………………………………………………………………….

1

2.2Demand for Wind Energy ……………………………………………………………………….

3

2.3Support for Investments in Wind Energy ………………………………………………

3

2.3.1

Buying Guarantee …………………………………………………………………………………

4

2.3.2

Tax and related Benefits ………………………………………………………………………

4

2.4

Legal Framework ……………………………………………………………………………………..

5

2.4.1

Investment Certificate of the Business Entity ……………………………………

5

2.4.2

Compliance of the Project with the National and Provincial

 

 

Planning ……………………………………………………………………………………………………….

5

2.4.3

Procedure for investment …………………………………………………………………….

6

2.4.4

Contract on Connecting to Grid and selling Electricity ……………………

8

2.4.5

Construction permit ……………………………………………………………………………..

9

2.4.6

Electricity Operation Permit ……………………………………………………………….

9

2.4.7

Withdrawal of the Investment Certificate …………………………………………

10

3.

Conclusion …………………………………………………………………………………….

10

4.

Disclaimer ……………………………………………………………………………………..

10


 

 

© Grünkorn & Partner Law Co., Ltd.

 

III

 

 

List of tables

 

Table 1:      Estimation of the developable wind resource potential of Vietnam and the potential

wind plant capacity………………………………………………………………………………………………………….. 2

 

 

 

List of abbreviations

 

CIRCULAR 32          Circular 32/2012/TT-BTC dated 12 November 2012 issued by

 

The Ministry of Industry and Trade on implementation of wind

 

power projects development and Standardized Power Purchase

 

agreement for wind power projects

 

DECISION 37           Decision No. 37/2011/QD-TTg dated 29 June 2011 by the

 

Prime Minister of Government

 

EVN                                   Vietnam Electricity

 

KM2                                   Square kilo meter

 

KWH                                 Kilowatt-hour

 

M                                          Meter

 

M/S                                    Meter per second

 

MOIT                               Ministry of Industry and Trade

 

MW                                     Mega Watt

 

USD                                   United States Dollar

 

VAT                                    Value added tax

 

VND                                  Vietnamese Dong

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

 

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

Grünkorn & Partner Law Co., Ltd.

 

 

Tax, Legal and Business Consultants

 

Member of WTS Tax Legal Consulting and Lorenz & Partners

 

www.lawyer-vietnam.com

 

 

 

 

 

 

 

 

Administration

 

of Labour Information

 

in Vietnam

 

 

 

 

 

April 2015

 

 

 

 

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

 

6-8 Doan-Van Bo Street

 

Hoi Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

II

 

Table of Contents

 

Table of Contents………………………………………………………………………………………………………………………………………. II

 

List of abbreviations………………………………………………………………………………………………………………………………… II

 

  1. Executive Summary…………………………………………………………………………………………………………………………… 1

 

  1. Procedure and Order of Labour Recruitment………………………………………………………………………….. 1

 

2.1. Notification on Labour Recruitment………………………………………………………………………………………………… 1

 

2.2. Handling the applications submitted…………………………………………………………………………………………………. 2

 

  1. Management of Labour Information and Statistic Report Regime………………………………… 2

 

3.1. System of Management of Labour Information.…………………………………………………………………….. 2

 

3.2. Regime of Labour Reports…………………………………………………………………………………………………………………… 3

 

  1. Disclaimer……………………………………………………………………………………………………………………………………………… 4

 

Appendix: Application form for labour recruitment……………………………………………………………………… 5

 

 

 

List of abbreviations

 

Circular 23                     Circular No. 23/2014/TT-BLĐTBXH dated 29 August 2014

 

Decree 03                        Decree No. 03/2014/NĐ-CP dated 16 January 2014

 

Labour Code                Labour Code No. 10/2012/QH13 dated 18 June 2012

 

MoLISA                           Ministry of Labour – Invalids and Social Affairs

 

 

  

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

Tax, Legal and Business Consultants

 

Member of WTS Tax Legal Consulting and Lorenz & Partners

 

www.lawyer-vietnam.com

 

 

 

 

 

 

Real Estate Business in Vietnam

 

(focused on foreign investments)

 

January 2016

 

 

 

 

 

 

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

6-8 Doan Van Bo Street

 

Ho Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

II

 

 

In our Newsletter, we regularly inform on updates. You are invited to register. Please click on the link below to add your e-mail address to our mailing list:

 

Subscribe Newsletter

 

 

 

 

Table of Contents

 

 

List of abbreviations ……………………………………………………………………………

III

1.

Executive Summary ………………………………………………………………………….

1

2.

Introduction …………………………………………………………………………………….

1

3.

Real Estate Business ………………………………………………………………………..

2

3.1. Activities of Real Estate Business ……………………………………………………………………

3

3.2. Conditions ………………………………………………………………………………………………………

3

3.2.1

General Conditions …………………………………………………………………………………………

3

3.2.2

Percentage of foreign ownership …………………………………………………………………………..

5

3.2.3

Capital structure …………………………………………………………………………………………….

5

3.2.4   Limitations of the scope of business ……………………………………………………………………..

6

4.

Land Use Right and Related Issues ……………………………………………………

8

4.1.

Land Use Right ………………………………………………………………………………….

8

4.2.

Rights and Obligations under the LUR……………………………………………………

9

4.3.

Residential Housing Ownership …………………………………………………………….

9

4.4.

Foreigner Owned Residential Housing ………………………………………………….

10

5.

Incentives on Land Applicable to Foreign Invested Project ………………..

12

6.

Disclaimer ……………………………………………………………………………………..

13

       

 

 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

 

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

 

 

 

 

 

Lorenz & Partners

Legal, Tax and Business Consultants

 

 

 

Kanzlei-Information Nr.: 066 (DE)

 

 

E-Commerce in China und Thailand

 

 

September 2015

 

 

 

 

A l l  r i g h t s  r e s e r v e d  ã Lorenz & Partners 2015

 

Inhaltsverzeichnis

 

  1. Einführung…………………………………………………………………………………………………………………………….. 3

 

  1. Formen des Onlinehandels………………………………………………………………………………………… 3

 

2.1 „E-Commerce“…………………………………………………………………………………………………………………….. 3

 

2.2 Elektronischer Marktplatz…………………………………………………………………………………………………. 3

 

2.3 Social Commerce…………………………………………………………………………………………………………………. 4

 

2.4 Vor- und Nachteile……………………………………………………………………………………………………………… 4

 

2.4.1 „E-Commerce“…………………………………………………………………………………………………………… 4

 

2.4.2 Elektronischer Marktplatz……………………………………………………………………………………….. 5

 

2.4.3 „Social Commerce“…………………………………………………………………………………………………… 6

 

  1. China………………………………………………………………………………………………………………………………………….. 7

 

3.1 Einführung…………………………………………………………………………………………………………………………….. 7

 

3.2 Rechtliche Rahmenbedingungen……………………………………………………………………………………… 7

 

3.2.1 Bisherige Regulierung……………………………………………………………………………………………….. 8

 

3.2.2 Jüngste Entwicklungen…………………………………………………………………………………………….. 9

 

3.2.3 Weitere Reformen……………………………………………………………………………………………………. 10

 

  1. Thailand………………………………………………………………………………………………………………………………… 11

 

4.1 Einführung………………………………………………………………………………………………………………………….. 11

 

4.2 Rechtliche Rahmenbedingungen……………………………………………………………………………………. 11

 

4.2.1 Foreign Business Act………………………………………………………………………………………………. 11

 

4.2.2 Investitionsförderung durch das Board of Investment…………………………………… 12

 

4.2.3 Foreign Business Licence………………………………………………………………………………………. 14

 

4.2.4 Behördliche Genehmigungen……………………………………………………………………………….. 15

 

4.2.5 Verbraucherschutz- und Produkthaftungsbestimmungen……………………………… 17

 

  1. Zusammenfassung………………………………………………………………………………………………………… 18


 

 

 

 

 

A l l  r i g h t s  r e s e r v e d  ã Lorenz & Partners 2015

 

 

 

Verehrte Leserin, verehrter Leser,

 

es ist sicher nachvollziehbar, dass es großen Aufwand und nicht unerhebli-che Kosten verursacht, Broschüren zu erstellen und auf dem neuesten Stand zu halten.

 

Unseren Mandanten, Verbänden und öffentlichen Organisationen stellen wir die vollständigen Versionen unserer Broschüren gerne kostenlos zur Verfü-gung. Wir bitten aber um Verständnis, dass wir anderen Nutzern eine Kos-tenbeteiligung von 50 EUR berechnen.

 

Sollte Ihr Interesse an diesem Thema geweckt worden sein, senden Sie eine E-Mail an: [email protected] mit der genauen Bezeichnung der Broschüre(n), die Sie erhalten möchten. Wir werden Ihnen diese dann um-gehend zukommen lassen.

 

Mit freundlichen Grüßen

 

Lorenz & Partners

 

 

 

Grünkorn & Partner Law Co., Ltd.

Tax, Legal and Business Consultants

Member of WTS Tax Legal Consulting and Lorenz & Partners www.lawyer-vietnam.com

 

 

 

 

 

 

 

Food and Beverages Investment

 

in Vietnam

 

March 2016

 

 

 

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

 

3rd floor Viconship Building

6-8 Doan Van Bo Street

 

Ho Chi Minh City

 

Vietnam

 

 

Tel.: +84 8 6261 8231

 

Fax: +84 8 6261 8218

 

E.: [email protected]

 

ii

 

 

In our Newsletter, we regularly inform on updates. You are invited to register. Please click on the link below to add your e-mail address to our mailing list:

 

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Table of Contents

 

List of abbreviation……………………………………………………………………………………………………….. iv

 

1             Executive Summary………………………………………………………………………………………………………………………………. 1

 

2            Market Overview…………………………………………………………………………………………………………………………………….. 1

 

2.1.       Internationalization of the Food and Beverage Market of Vietnam………………………………………. 1

 

2.2.       Market development in the sector of Food & Beverage Industry………………………………………….. 2

 

2.3.       Strengths and Opportunities the Food market………………………………………………………………………………. 2

 

2.3.1.   Strengths………………………………………………………………………………………………………………………………………………………….. 2

 

2.3.2.   Opportunities…………………………………………………………………………………………………………………………………………………… 3

 

2.3.3.   Challenges……………………………………………………………………………………………………………………………………………………….. 3

 

3            Legal framework…………………………………………………………………………………………………………………………………….. 3

 

3.1.       WTO Commitments………………………………………………………………………………………………………………………………… 3

 

3.2.       Vietnamese Legal Framework for Food and Beverage Industry…………………………………………….. 4

 

3.3.       Other law governing the business in Food and Beverage field……………………………………………….. 4

 

3.4.       Specialized Authorities in ensuring food safety……………………………………………………………………………… 5

 

3.4.1.   Ministry of Health and its local Departments:……………………………………………………………………………………………. 5

 

3.4.2.   Ministry of Agriculture and Rural Development and its local Departments…………………………………………… 5

 

3.4.3.   Ministry of Industry and Trade and its local Departments……………………………………………………………………….. 5

 

3.5.       Some major specialize regulations are:……………………………………………………………………………………………… 5

 

3.5.1.   Definition of food and food trading………………………………………………………………………………………………………………. 5

 

3.5.2.   Production and trading of food……………………………………………………………………………………………………………………… 6

 

3.5.3.   Import of food…………………………………………………………………………………………………………………………………………………. 6

 

3.5.4.   Special conditions for wine producers and traders……………………………………………………………………………………….. 7

 

© Grünkorn & Partner Law Co., Ltd.

 

iii

 

 

3.5.5.   Conditions for beer manufacturers and traders……………………………………………………………………………………………. 8

 

3.5.6.   Advertisement of food…………………………………………………………………………………………………………………………………….. 9

 

3.5.7.   Other requirements…………………………………………………………………………………………………………………………………………. 9

 

3.6.       Law on Quality of Goods and Products 2007……………………………………………………………………………….. 9

 

3.7.       Law on Standards and Technical Regulations 2006………………………………………………………………….. 10

 

3.8.       Customs Tariffs for import of Food and Beverage to Vietnam…………………………………………… 10

 

4            Changes under the FTA EU-Vietnam………………………………………………………………………………………. 12

 

4.1.       Customs duties shall be eliminated………………………………………………………………………………………………….. 12

 

4.2.       Non-tariff barrier shall be reduced………………………………………………………………………………………………….. 13

 

4.3.       Geographical Indications shall be protected……………………………………………………………………………….. 14

 

4.4.       Protection of intellectual property…………………………………………………………………………………………………… 14

 

4.5.       Investment shall be promoted and protected……………………………………………………………………………… 14

 

5            Disclaimer……………………………………………………………………………………………………………………………………………….. 14


 

 

 

© Grünkorn & Partner Law Co., Ltd.

 

 

 

Dear Reader,

 

Keeping brochures up to date involves a lot of effort and considerable cost.

 

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.

 

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to ob-tain.

 

Thank you.

 

Best regards,

 

Lorenz & Partners

 

 

List of Brochures & Newsletters


 

 

June 2016

 

 

 

INTRODUCTION TO OUR PUBLICATIONS

 

 

 

  • Newsletters

 

Our newsletters are regularly distributed publications aiming to keep you up to date with the latest legal developments in Asia. Newsletters are covering various topics which might be of interest not only to our clients but to others investing in Asia as well.

 

  • Brochures

 

After many years of experience with counselling and managing companies investing in Asia and working together with public authorities, we have outlined the collected information in our brochures. Each brochure contains in-depth information about one major topic and points out important facts that have to be taken into consideration before entering the Asian market.

 

  • Books

 

Further to our publications on our website, we have also published books on national law and tax:

 

The German and Chinese Labour Law: A practical handbook in German, English and Chinese

 

– 1st Edition, 2015, 311 Pages –

 

Investment in Thailand: Das Rechts- und Steuerhandbuch für den Praktiker,

 

– 10th Edition, 2014, 334 Pages –

 

Investment in Hongkong: Das Rechts- und Steuerhandbuch für den Praktiker

 

– 5th Edition, 2014, 243 Pages –

 

Investment in China: Das Rechts- und Steuerhandbuch für den Praktiker

 

– 2nd Edition, 2014, 169 pages –

 

Investing in Vietnam: A practical guide to Investments in Vietnam

 

– 3rd Edition, 2012, 252 pages –

 

All books can be ordered via various online shops, including www.springer.com, www.amazon.de and www.amazon.com.

 

 

 

 

 

Table of contents

 

International………………………………………………………………………………………………………………………………………… p…. 4

 

Thailand…………………………………………………………………………………………………………………………………………………. p…. 6

 

Germany……………………………………………………………………………………………………………………………………………….. p. 11

 

Hong Kong………………………………………………………………………………………………………………………………………….. p. 13

 

China……………………………………………………………………………………………………………………………………………………….. p. 17

 

Vietnam…………………………………………………………………………………………………………………………………………………. p. 18

 

 

 

 

 

International

Type            No.           Language       Title                                                                                               Updated as of

 

 

NL

209

EN

Business Opportunities for Foreigners in Iran: A

Mar. 2016

 

 

 

Legal and Tax Update

 

 

NL

209

GE

Geschäftsmöglichkeiten für ausländische Investo-

Mar. 2016

 

 

 

ren im Iran: Ein (steuer-)rechtlicher Lagebericht

 

BR

013

GE

Das UN-Kaufrecht (CISG) (33 pages)

Nov. 2015

NL

183

GE

Wesentliche Unterschiede bei Warenkäufen nach

Nov. 2015

 

 

 

dem CISG und dem BGB

 

NL

111

GE

Stiftungen  und  Trusts  im  Vergleich  –  Deutsch-

Nov. 2015

 

 

 

land, Hongkong, Labuan (Malaysia)

 

NL

062

EN

Demand Guarantees and Unfair Calling of Guar-

Nov. 2015

 

 

 

antees

 

 

BR

051

EN

International Arbitration and Commercial Media-

Jul. 2015

 

 

 

tion in Germany, Hong Kong, Singapore, Thai-

 

 

 

 

land and Vietnam (71 pages)

 

BR

051

GE

Schiedsverfahren  und

Wirtschaftsmediation  in

Jul. 2015

 

 

 

Thailand, Hongkong, Vietnam und Deutschland

 

 

 

 

(65 pages)

 

 

NL

010

GE

Zur Steuerpflicht eines GmbH-Geschäftsführers

Jun. 2015

 

 

 

mit Wohnsitz im Ausland

 

BR

044

EN

Tax Optimisation through a Trust (33 pages)

Feb. 2015

NL

102

GE

Vorteile  von  allgemeinen  Geschäftsbedingungen

Jan. 2015

 

 

 

(AGB) auf Grundlage der United Nations Con-

 

 

 

 

vention on Contracts for the International Sale of

 

 

 

 

Goods (CISG)

 

 

NL

102

EN

Advantages of applying the United Nation Con-

Jan. 2015

 

 

 

vention on Contracts for the International Sale of

 

 

 

 

Goods (CISG) in General Terms and Conditions

 

NL

108

GE

Zollfreier Handel innerhalb von ASEAN und den

Jan. 2015

 

 

 

Nachbarländern

 

 

BR

031

GE

Doppelbesteuerungsabkommen Deutschland –

Jan. 2015

 

 

 

Thailand – Hongkong im Vergleich (54 pages)

 

NL

117

EN

Überblick über die DBA mit Hongkong

Dec. 2014

NL

116

GE

Internationale Vertragsgestaltung unter besonde-

Dec. 2014

 

 

 

rer  Berücksichtigung  des  internationalen  Privat-

 

 

 

 

rechts

 

 

BR

042

GE

Forderungssicherung   im   internationalen   Ge-

Dec. 2014

 

 

 

schäftsverkehr (54 pages)

 

BR

052

EN

Personal Income Tax for Expatriates working in

Dec. 2014

 

 

 

Hong Kong, Germany and China (19 pages)

 

NL

064

GE

Schadensersatzrecht: Rechtsvergleich Hongkong/

Nov. 2014

 

 

 

Thailand/ Deutschland

 

 

 

International

Type            No.           Language       Title                                                                                               Updated as of

 

 

NL

094

GE

Steuerfolgen bei Auslandsentsendung

Nov. 2014

NL

185

EN

The 2014 Update of the OECD Model Tax Con-

Oct. 2014

 

 

 

vention and Commentary

 

BR

023

EN

What WTO means to your Business (37 pages)

Aug. 2014

NL

119

EN

Comparison of commonly used Hardship and

Jul. 2014

 

 

 

Force Majeure Clauses in respect of: ICC,

 

 

 

 

UNIDROIT, CISG, FIDIC and German Law

 

NL

055

EN

Trade Terms in International Sale of Goods and

Mar. 2014

 

 

 

International Commercial Terms (INCOTERMS)

 

NL

159

EN

How to set up a Company in Myanmar

Nov. 2013

NL

166

EN

Latest Developments in Myanmar

Oct. 2013

NL

161

GE

Besteuerung der Delaware Gesellschaft

Jun. 2013

 

 

 

 

 

 

Thailand

 

Type            No.           Language       Title                                                                                               Updated as of

 

 

 

NL

070

EN

„Carrying on Business“ and „Having a (tax-

Jun. 2016

 

 

 

able) Permanent Establishment“ in Thailand

 

BR

011

GE

Visa und Work Permit für Ausländer in Thai-

May 2016

 

 

 

land (31 pages)

 

 

NL

125

EN

Working in Thailand – An Overview of the

May 2016

 

 

 

Legal Framework

 

 

NL

053

EN

Establishment of a Branch Office in Thailand

Apr. 2016

NL

210

EN

Renewable Energy in Thailand

Apr. 2016

NL

210

GE

Erneuerbare Energien in Thailand

Apr. 2016

BR

006

EN

Guide to BOI Applications (10 pages)

Apr. 2016

BR

006

GE

Hinweise zu BOI Anträgen (11 pages)

Apr. 2016

NL

162

EN

Taxation of Technical Services in Thailand

Mar. 2016

NL

093

EN

Synopsis on Transfer Pricing in Hong Kong,

Mar. 2016

 

 

 

Thailand and Vietnam

 

 

NL

003

EN

The Withholding Tax System in Thailand

Mar. 2016

NL

208

EN

Green Building in Thailand

Mar. 2016

NL

206

EN

BOI Promotion: Cluster and Super Cluster

Mar. 2016

BR

001

EN

How to set up a Company in Thailand

Mar. 2016

 

 

 

(26 pages)

 

 

BR

001

GE

Gesellschaftsgründungen in Thailand

Mar. 2016

 

 

 

(28 pages)

 

 

BR

018

GE

Unfair Contract Terms Act (16 pages)

Mar. 2016

BR

004

GE

Das   Schiedsgerichtsverfahren   (Arbitration)

Mar. 2016

 

 

 

und die Vollstreckung von Schiedsurteilen in

 

 

 

 

Thailand (58 pages)

 

 

NL

193

EN

BOI Promotion for International Headquar-

Feb. 2016

 

 

 

ters (IHQ)

 

 

NL

205

EN

BOI  Promotion  for  International  Trading

Feb. 2016

 

 

 

Centre (ITC)

 

 

NL

045

EN

BOI  Promotion  for  Trade  and  Investment

Feb. 2016

 

 

 

Support Office (TISO)

 

 

NL

054

EN

Establishment of a Representative Office in

Feb. 2016

 

 

 

Thailand

 

 

NL

054

GE

Repräsentationsbüro in Thailand

Feb. 2016

 

Thailand

 

Type            No.           Language       Title                                                                                 Updated as of

 

NL

204

EN

How to Issue Warning Letters in Thailand

Jan. 2016

NL

095

EN

How  to  terminate  a  Thai  Employment

Jan. 2016

 

 

 

Agreement

 

 

 

NL

118

EN

Establishment   of   a   Regional   Operating

Nov. 2015

 

 

 

Headquarters

 

 

 

NL

198

GE

E-Commerce in Thailand

 

Nov. 2015

NL

153

EN

New BOI Policy on Investment Promotion

Nov. 2015

 

 

 

2015

 

 

 

 

NL

041

GE

Betriebsstätte  im  Ausland:  Entstehung  und

Nov. 2015

 

 

 

steuerliche Konsequenzen

 

 

NL

013

EN

How to Secure Performances and Obligations

Nov. 2015

 

 

 

under Contracts

 

 

 

NL

001

EN

Who Requires a Foreign Business Operating

Oct. 2015

 

 

 

License?

 

 

 

BR

009

EN

The Thai Labour Law (30 pages)

 

Oct. 2015

BR

009

GE

Das thailändische Arbeitsrecht (45 pages)

Oct. 2015

BR

066

GE

E-Commerce  in  Thailand  und  China  (18

Sep. 2015

 

 

 

pages)

 

 

 

 

BR

007

GE

Steuerinformation Thailand/ Deutschland (91

Sep. 2015

 

 

 

pages)

 

 

 

 

NL

196

EN

Acceptance  of  Gifts  by  State  Officials  in

Aug. 2015

 

 

 

Thailand

 

 

 

BR

021

GE

Ehe Familie Scheidung (48 pages)

 

Aug. 2015

BR

030

GE

Der

internationale

Erbfall

Thailand/

Aug. 2015

 

 

 

Deutschland (32 pages)

 

 

 

BR

051

EN

International  Arbitration  and

Commercial

Jul. 2015

 

 

 

Mediation  in Germany, Hong Kong, Singa-

 

 

 

 

pore, Thailand and Vietnam (71 pages)

 

BR

051

GE

Schiedsverfahren  und

Wirtschaftsmediation

Jul. 2015

 

 

 

in   Thailand,   Hongkong,   Vietnam   und

 

 

 

 

Deutschland (65 pages)

 

 

 

NL

195

EN

Transfer Pricing in Thailand

 

Jul. 2015

NL

010

GE

Zur

Steuerpflicht

eines

GmbH-

Jun. 2015

 

 

 

Geschäftsführers mit Wohnsitz im Ausland

 

NL

147

GE

Investitionsförderung in Thailand – Industrial

May 2015

 

 

 

Estates vs. BOI

 

 

 

 

 

 

 

Thailand

 

Type            No.           Language       Title                                                                               Updated as of

 

NL

011

EN

90 Days Reporting for Foreigners in Thailand

May 2015

NL

032

EN

Work Permit Requirements in Thailand

May 2015

BR

019

EN

Duties and Liability of Directors of Thai Lim-

May 2015

 

 

 

ited Companies (19 pages)

 

BR

019

GE

Pflichten und Haftung von Direktoren einer

May 2015

 

 

 

thailändischen Unternehmung (18 pages)

 

BR

040

EN

Taxation    of    Expatriates    in    Thailand

May 2015

 

 

 

considering    the    German-Thai    Double

 

 

 

 

Taxation Agreement and benefits of an Inter-

 

 

 

 

national Headquarters (17 pages)

 

NL

153

GE

Die neuen Förderrichtlinien des BOI

Apr. 2015

NL

136

EN

The Residence Permit in Thailand

Feb. 2015

NL

015

EN

How to Enforce Court Orders and Arbitral

Feb. 2015

 

 

 

Awards

 

NL

146

EN

Employee’s Benefits under the Labour Pro-

Jan. 2015

 

 

 

tection Act

 

NL

029

EN

Power of Attorney and Transactions of the

Jan. 2015

 

 

 

Board of Directors

 

NL

019

EN

Foreigners as Owners of Land or Houses in

Jan. 2015

 

 

 

Thailand and Legal Instruments to Secure the

 

 

 

 

Possession of Land

 

NL

016

EN

Transfer of Shares and Shareholder Book

Jan. 2015

BR

017

EN

Bankruptcy   and   Business   Reorganisation

Jan. 2015

 

 

 

Law, Procedures and Forms (54 pages)

 

NL

108

GE

Zollfreier Handel innerhalb von ASEAN und

Jan. 2015

 

 

 

den Nachbarländern

 

NL

042

EN

Validity  of  Clauses  concerning  Choice  of

Jan. 2015

 

 

 

Law, Choice of Court and Arbitral Awards in

 

 

 

 

International Contracts in Thailand

 

NL

030

EN

Real Estate Transaction and Tax in Thailand

Jan. 2015

NL

018

EN

Income Tax Free Travel Allowance and Re-

Jan. 2015

 

 

 

porting of Foreigner’s Income

 

NL

014

EN

Retention of Title and Other Securities

Jan. 2015

BR

031

GE

Doppelbesteuerungsabkommen Deutschland

Jan. 2015

 

 

 

– Thailand – Hongkong im Vergleich (54

 

 

 

 

pages)

 

 

 

 

 

Thailand

 

Type            No.           Language       Title                                                                                          Updated as of

 

 

BR

041

GE

Forderungsbeitreibung in Deutschland, Thai-

Dec. 2014

 

 

 

land und Hongkong (26 pages)

 

NL

083

GE

Freihandelsabkommen Thailand / Japan

Dec. 2014

NL

072

EN

Taxation of Capital Gains from the Sale of

Dec. 2014

 

 

 

Shares in a Thai Co., a Listed Co., or a For-

 

 

 

 

eign Co.

 

 

NL

069

EN

Withholding Tax on Dividends in Thailand

Dec. 2014

NL

057

EN

The Thai Social Security System

Dec. 2014

NL

039

EN

How to Book Foreign Currency Invoices in

Dec. 2014

 

 

 

Thailand

 

 

NL

025

EN

Notarisation of Documents and Signatures in

Dec. 2014

 

 

 

Germany and Thailand

 

 

BR

015

GE

Finanzierungshilfen  im

Geschäft  zwischen

Dec. 2014

 

 

 

Thailand und Deutschland (18 pages)

 

NL

064

GE

Schadensersatzrecht: Rechtsvergleich Hong-

Nov. 2014

 

 

 

kong/ Thailand/ Deutschland

 

BR

016

GE

Der  thailändische  Intellectual  Property  and

Nov. 2014

 

 

 

International Trade Court (10 pages)

 

NL

051

GE

Zweck und Form des Resignation Letter

Nov. 2014

NL

094

GE

Steuerfolgen bei Auslandsentsendung

Nov. 2014

NL

188

EN

Rights and Protection of Minority Sharehold-

Nov. 2014

 

 

 

ers in Thailand

 

 

NL

184

EN

Personal  Taxation:  The  Thai  and  French

Oct. 2014

 

 

 

Residency Rules

 

 

BR

012

GE

Schutz  von  Patenten  und  Warenzeichen  in

Oct. 2014

 

 

 

Thailand (40 pages)

 

 

BR

012

EN

Protection  of  Patents  and  Trademarks  in

Oct. 2014

 

 

 

Thailand (21 pages)

 

 

BR

024

EN

Liquidation  of  a  Thai  Company:  Law  and

Oct. 2014

 

 

 

Procedure (11 pages)

 

 

NL

009

EN

Liquidation of a Thai Company

Oct. 2014

BR

010

GE

Der thailändische Civil and Commercial Code

Oct. 2014

 

 

 

im Überblick (33 pages)

 

 

BR

008

GE

Management in Thailand (24 pages)

Oct. 2014

BR

002

GE

Immobilienerwerb durch Ausländer in Thai-

Oct. 2014

 

 

 

land (26 pages)

 

 

 

 

 

 

ã Lorenz & Partners

June 2016

 

Page 9 of 18

 

 

Tel.: + 66 (0) 2 287 1882

e-mail: [email protected]

 

 

 

 

 

 

 

Thailand

 

Type            No.           Language       Title                                                                                               Updated as of

 

 

 

NL

084

GE

Service-Betriebsstätte durch Erbringung von

Mar. 2014

 

 

 

Services / Leistungen von kurzer Dauer

 

NL

056

EN

Hong  Kong  –  Thailand  Double  Taxation

Mar. 2014

 

 

 

Agreement

 

 

NL

055

EN

Trade Terms in International Sale of Goods

Mar. 2014

 

 

 

andInternationalCommercial

Terms

 

 

 

 

(INCOTERMS)

 

 

NL

006

EN

“Cross-Shareholding” and Taxation of Divi-

Mar. 2014

 

 

 

dends in Thailand

 

 

NL

006

GE

Problematik der Dividendenausschüttung bei

Mar. 2014

 

 

 

“Cross-Shareholding”

 

 

NL

005

GE

Withholding Tax Certificate für Zinszahlun-

Mar. 2014

 

 

 

gen  von  Thailand  nach  Deutschland  und

 

 

 

 

Fremdwährungsrechnungen  innerhalb

Thai-

 

 

 

 

lands

 

 

NL

167

EN

Thailand’s Accession to the Madrid Protocol

Nov. 2013

NL

002

EN

The Thai Value Added Tax (VAT) System

Jul. 2013

NL

012

EN

New Regulations on Work Permits

 

Jan. 2013

 

 

Germany

 

 

Type

No.

Language

Title

 

 

 

Updated as of

 

 

 

 

 

 

 

NL

028

GE

Ausnahmen  von  der  Steuerfreistellung  von

Feb. 2016

 

 

 

 

Arbeitslohn bei Entsendungen

 

 

 

 

NL

111

GE

Stiftungen und Trusts im Vergleich – Deutsch-

Nov. 2015

 

 

 

 

land, Hongkong, Labuan (Malaysia)

 

 

 

 

NL

088

GE

Steuerliche Folgen der Verlagerung des Ortes

Nov. 2015

 

 

 

 

der  Geschäftsleitung  einer  deutschen  GmbH

 

 

 

 

 

 

ins Ausland

 

 

 

 

 

NL

080

GE

Hinzurechnungsbesteuerung  nach  dem  Au-

Nov. 2015

 

 

 

 

ßensteuergesetz in Bezug auf Hongkong Ge-

 

 

 

 

 

 

sellschaften

 

 

 

 

 

NL

063

GE

Die Besteuerung von Miet- und Zinseinkünf-

Nov. 2015

 

 

 

 

ten   bei   beschränkt   Steuerpflichtigen   in

 

 

 

 

 

 

Deutschland

 

 

 

 

 

NL

041

GE

Betriebsstätte  im  Ausland:  Entstehung  und

Nov. 2015

 

 

 

 

steuerliche Konsequenzen

 

 

 

 

 

NL

013

EN

How to secure Performances and Obligations

Nov. 2015

 

 

 

 

under Contracts

 

 

 

 

 

BR

007

GE

Steuerinformation Thailand/ Deutschland (91

Sep. 2015

 

 

 

 

pages)

 

 

 

 

 

 

NL

087

GE

Die Ausstrahlungswirkung bei Arbeitnehmer-

Aug. 2015

 

 

 

 

entsendung im deutschen Sozialversicherungs-

 

 

 

 

 

 

recht

 

 

 

 

 

 

BR

021

GE

Ehe Familie Scheidung (48 pages)

 

Aug. 2015

 

BR

030

GE

Der

internationale

Erbfall

Thai-

Aug. 2015

 

 

 

 

land/Deutschland (32 pages)

 

 

 

 

BR

051

EN

International Arbitration and Commercial Me-

Jul. 2015

 

 

 

 

diation  in Germany, Hong Kong, Singapore,

 

 

 

 

 

 

Thailand and Vietnam (71 pages)

 

 

 

 

BR

051

GE

Schiedsverfahren und Wirtschaftsmediation in

Jul. 2015

 

 

 

 

Thailand,  Hongkong,  Vietnam  und Deutsch-

 

 

 

 

 

 

land (65 pages)

 

 

 

 

 

NL

010

GE

Zur

Steuerpflicht

eines

GmbH-

Jun. 2015

 

 

 

 

Geschäftsführers mit Wohnsitz im Ausland

 

 

 

NL

102

GE

Vorteile von allgemeinen Geschäftsbedingun-

Jan. 2015

 

 

 

 

gen (AGB) auf Grundlage der United Nations

 

 

 

 

 

 

Convention on Contracts for the International

 

 

 

 

 

 

Sale of Goods (CISG)

 

 

 

 

 

NL

102

EN

Advantages  of  applying  the  United  Nation

Jan. 2015

 

 

 

 

Convention on Contracts for the International

 

 

 

 

 

 

Sale of Goods (CISG) in General Terms and

 

 

 

 

 

 

Conditions

 

 

 

 

 

NL

148

GE

Geltung von Allgemeinen Geschäftsbedingun-

Jan. 2015

 

 

 

 

gen (AGB) unter Unternehmern

 

 

 

 

 

 

 

 

 

 

 

 

ã Lorenz & Partners

 

 

June 2016

 

 

Page 11 of 18

 

 

 

Tel.: + 66 (0) 2 287 1882

e-mail: [email protected]

 

 

 

 

 

 

 

 

 

 

 

 

Germany

 

Type

No.

Language

Title

 

 

 

Updated as of

 

 

 

 

 

NL

122

GE

Gründung  einer  Hongkonger  Handelsgesell-

Jan. 2015

 

 

 

schaft und deutsches Steuerrecht

 

 

BR

031

GE

Doppelbesteuerungsabkommen Deutschland –

Jan. 2015

 

 

 

Thailand – Hongkong im Vergleich (54 pages)

 

BR

041

GE

Forderungsbeitreibung  in  Deutschland,  Thai-

Dec. 2014

 

 

 

land und Hongkong (26 pages)

 

 

NL

116

GE

Internationale Vertragsgestaltung unter beson-

Dec. 2014

 

 

 

derer

Berücksichtigung

des  internationalen

 

 

 

 

Privatrechts

 

 

 

NL

025

EN

Notarisation of Documents and Signatures in

Dec. 2014

 

 

 

Germany and Thailand

 

 

 

NL

064

GE

Schadensersatzrecht: Rechtsvergleich Hong-

Nov. 2014

 

 

 

kong/ Thailand/ Deutschland

 

 

BR

025

EN

How to Structure your Business Transactions

Nov. 2014

 

 

 

& How to Invest in Germany (43 pages)

 

 

NL

094

GE

Steuerfolgen bei Auslandsentsendung

 

Nov. 2014

BR

043

EN

How to Set up a Company in Germany (43

Nov. 2014

 

 

 

pages)

 

 

 

 

BR

026

EN

German Labour Law (22 pages)

 

Nov. 2014

BR

005

EN

German Immigration Law (18 pages)

 

Oct. 2014

BR

005

GE

Das deutsche Zuwanderungsrecht (15 pages)

Oct. 2014

NL

119

EN

Comparison of Commonly Used Hardship and

Jul. 2014

 

 

 

Force Majeure Clauses

 

 

 

NL

005

GE

Withholding Tax Certificate für Zinszahlungen

Mar. 2014

 

 

 

von Thailand nach Deutschland und Fremd-

 

 

 

 

währungsrechnungen innerhalb Thailands

 

NL

055

EN

Trade Terms in International Sale of Goods

Mar. 2014

 

 

 

and

International

Commercial

Terms

 

(INCOTERMS)

 

 

 

 

 

Hong Kong

 

Type            No.           Language       Title                                                                                               Updated as of

 

 

NL

093

EN

Synopsis on Transfer Pricing in Hong Kong,

Mar. 2016

 

 

 

Thailand and Vietnam

 

NL

207

EN

Budget of Hong Kong 2016-2017

Feb. 2016

NL

202

EN

Current Legal Developments in Hong Kong

Dec. 2015

NL

194

EN

Directors‘ and Officers’ (D&O) Liability In-

Dec. 2015

 

 

 

surance in Hong Kong

 

NL

200

EN

Registration of Trademarks in Hong Kong

Nov. 2015

NL

111

GE

Stiftungen   und   Trusts   im   Vergleich   –

Nov. 2015

 

 

 

Deutschland, Hongkong, Labuan (Malaysia)

 

NL

080

GE

Hinzurechnungsbesteuerung  nach  dem  Au-

Nov. 2015

 

 

 

ßensteuergesetz in Bezug auf Hongkong Ge-

 

 

 

 

sellschaften

 

 

 

NL

197

EN

Current Legal Developments in Hong Kong

Aug. 2015

 

 

 

and China

 

 

 

NL

197

GE

Aktuelle rechtliche Entwicklungen in Hong-

Aug. 2015

 

 

 

kong und China

 

 

BR

051

EN

International

Arbitration  and  Commercial

Jul. 2015

 

 

 

Mediation in Germany, Hong Kong, Singa-

 

 

 

 

pore, Thailand and Vietnam (71 pages)

 

BR

051

GE

Schiedsverfahren

und  Wirtschaftsmediation

Jul. 2015

 

 

 

in   Thailand,   Hongkong,   Vietnam   und

 

 

 

 

Deutschland (65 pages)

 

NL

137

EN

Setting up an Asian Hub: Why and Where

Apr. 2015

NL

137

GE

Gründung eines Hubs in Asien  – Wo und

Apr. 2015

 

 

 

warum  das  für  Unternehmen  sinnvoll  sein

 

 

 

 

kann

 

 

 

NL

192

GE

Rechtliche Entwicklungen in Hongkong

Apr. 2015

NL

192

EN

Current Legal Developments in Hong Kong

Apr. 2015

NL

080

EN

Controlled  Foreign  Company  (CFC)  Rules

Apr. 2015

 

 

 

with regard to Hong Kong Ltd.

 

NL

191

GE

Der Hongkonger Haushalt 2015/2016

Mar. 2015

NL

191

EN

Budget of Hong Kong 2015/2016

Mar. 2015

NL

149

EN

Securing and Assigning of Claims in Hong

Feb. 2015

 

 

 

Kong

 

 

 

NL

149

GE

Globalzession und Registrierung von Forde-

Feb. 2015

 

 

 

rungsabtretungen in Hongkong

 

NL

143

EN

How to Enforce Your Rights in Hong Kong

Feb. 2015

NL

143

GE

Rechtsdurchsetzung in Hongkong

Feb. 2015

NL

142

GE

Schlichtung

von

Steuerstreitigkeiten   in

Feb. 2015

 

 

 

Hongkong

 

 

 

 

Hong Kong

 

Type            No.           Language       Title                                                                                               Updated as of

 

NL

141

GE

Kurzfristige Geschäftstätigkeit in Hongkong

Feb. 2015

NL

141

EN

Short Term Business Activity in Hong Kong

Feb. 2015

NL

135

GE

Das Hongkonger Gerichtssystem

Feb. 2015

NL

123

EN

Enforcement of Foreign Judgments in Hong

Feb. 2015

 

 

 

Kong

 

 

NL

115

EN

Transfer Pricing in Hong Kong

Feb. 2015

NL

086

EN

Profits Tax Liability for Businesses in Hong

Feb. 2015

 

 

 

Kong

 

 

NL

079

GE

Die Steuerabzugspflicht des Arbeitgebers bei

Feb. 2015

 

 

 

Gehaltszahlungen an Arbeitnehmer in Hong-

 

 

 

 

kong

 

 

BR

044

EN

Tax Optimisation through a Trust (33 pages)

Feb. 2015

NL

190

EN

Current Legal Developments in Hong Kong

Jan. 2015

 

 

 

and China 2015

 

 

NL

190

GE

Aktuelle  rechtliche Entwicklungen  in  Hong

Jan. 2015

 

 

 

Kong und China 2015

 

 

NL

180

GE

Das Board of Directors einer Gesellschaft in

Jan. 2015

 

 

 

Hongkong – Funktion und Haftung

 

NL

122

GE

Gründung einer Hongkonger Handelsgesell-

Jan. 2015

 

 

 

schaft und deutsches Steuerrecht

 

NL

109

GE

Synopse  über  die  Doppelbesteuerungsab-

Jan. 2015

 

 

 

kommen  von  Hongkong  mit  Belgien,  Lu-

 

 

 

 

xemburg, Niederlande

 

 

NL

058

GE

Errichtung einer Vertriebs- und Verkaufsge-

Jan. 2015

 

 

 

sellschaft in Hongkong

 

 

BR

061

GE

Hong Kong’s Board of Directors and Com-

Jan. 2015

 

 

 

pany Secretaries: Rechte, Pflichten und Auf-

 

 

 

 

gaben (24 pages)

 

 

BR

031

GE

Doppelbesteuerungsabkommen Deutschland

Jan. 2015

 

 

 

– Thailand – Hongkong im Vergleich (54

 

 

 

 

pages)

 

 

BR

041

GE

Forderungsbeitreibung in Deutschland, Thai-

Dec. 2014

 

 

 

land und Hongkong (26 pages)

 

NL

117

EN

Überblick über die DBA mit Hongkong

Dec. 2014

NL

064

GE

Schadensersatzrecht: Rechtsvergleich Hong-

Nov. 2014

 

 

 

kong/ Thailand/ Deutschland

 

NL

094

GE

Steuerfolgen bei Auslandsentsendung

Nov. 2014

NL

187

GE

Aktuelle  rechtliche Entwicklungen  in  Hong

Oct. 2014

 

 

 

Kong, China und anderen Ländern

 

NL

186

GE

Gesellschaftsformen in Hong Kong

Oct. 2014

 

 

 

 

ã Lorenz & Partners

June 2016

 

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Hong Kong

 

Type            No.           Language       Title                                                                                               Updated as of

 

 

NL

182

EN

Minority Shareholder’s Rights in Hong Kong

Aug. 2014

NL

181

EN

Current Legal Developments in Hong Kong,

Aug. 2014

 

 

 

China and other countries

 

NL

181

GE

Aktuelle rechtliche Entwicklungen in Hong-

Aug. 2014

 

 

 

kong, China und anderen Ländern

 

BR

061

EN

Hong Kong’s Board of Directors and Com-

Jun. 2014

 

 

 

pany  Secretaries:  Functions  and  Liabilities

 

 

 

 

(24 pages)

 

 

NL

179

GE

Rücktritt eines Direktors bei einer Hongkong

Jun. 2014

 

 

 

Gesellschaft

 

 

NL

180

EN

A Hong Kong Company’s Board of Direc-

Jun. 2014

 

 

 

tors – Function and Liabilities

 

BR

060

EN

Liquidation of a Private Hong Kong Limited

Jun. 2014

 

 

 

Company (17 pages)

 

 

NL

176

EN

General  Meetings  of  Directors  and  Share-

Jun. 2014

 

 

 

holders of a Private Hong Kong Company

 

NL

178

EN

Organisation and Duties of Board of Direc-

Jun. 2014

 

 

 

tors and Company Secretaries in Hong Kong

 

NL

177

EN

How  to  Inherit  Shares  in  a  Hong  Kong

Jun. 2014

 

 

 

Company and Enforce  Certain  Shareholder

 

 

 

 

Rights

 

 

NL

175

GE

Die Hongkong-Gesellschaft: Wer entscheidet

Jun. 2014

 

 

 

was?

 

 

NL

171

GE

Hongkongs  neue  Companies  Ordinance  /

Jun. 2014

 

 

 

Law (Chapter 622)

 

 

NL

174

GE

Aktuelle rechtliche Entwicklungen in China,

May 2014

 

 

 

Myanmar und British Virgin Islands

 

NL

174

EN

Current   Legal   Developments   in   China,

May 2014

 

 

 

Myanmar and British Virgin Islands

 

NL

173

EN

Current Legal Developments in Hong Kong

May 2014

NL

173

GE

Aktuelle rechtliche Entwicklungen in Hong-

May 2014

 

 

 

kong

 

 

NL

168

EN

Current Legal Developments in Hong Kong

Mar. 2014

NL

168

GE

Aktuelle rechtliche Entwicklungen in Hong-

Mar.2014

 

 

 

kong

 

 

NL

172

GE

Der Hongkonger Haushalt 2014/2015

Mar. 2014

NL

055

EN

Trade Terms in International Sale of Goods

Mar. 2014

 

 

 

andInternational

CommercialTerms

 

 

 

 

(INCOTERMS)

 

 

NL

084

GE

Service-Betriebstätte  durch  Erbringung  von

Mar. 2014

 

 

 

Services / Leistungen von kurzer Dauer

 

 

 

 

ã Lorenz & Partners

June 2016

Page 15 of 18

 

 

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Hong Kong

 

Type            No.           Language       Title                                                                                               Updated as of

 

 

NL

056

EN

Hong  Kong  –  Thailand  Double  Taxation

Mar. 2014

 

 

 

Agreement

 

NL

169

EN

New Trust Law in Hong Kong

Dec. 2013

NL

164

GE

Aktuelle rechtliche Entwicklungen in Hong-

Oct. 2013

 

 

 

kong

 

NL

164

EN

Current Legal Developments in Hong Kong

Oct. 2013

BR

034

GE

Business in Asien: Produktion in China, Lo-

Sept. 2013

 

 

 

gistik und Finanzierung in Hongkong, Head-

 

 

 

 

quarters in Europa (72 pages)

 

NL

081

GE

Einkommensteuerpflicht  für  in  Hongkong

Sept. 2013

 

 

 

angestellte Arbeitnehmer bei Erbringung der

 

 

 

 

Arbeitsleistung außerhalb Hongkongs

 

NL

081

EN

Income Tax Liability for  Hong Kong Em-

Sept. 2013

 

 

 

ployees who Render Services Outside Hong

 

 

 

 

Kong

 

NL

076

GE

Das Hongkonger Sozialversicherungssystem

Jul. 2013

NL

090

GE

Rechtliche Rahmenbedingungen für die Be-

Jul. 2013

 

 

 

schäftigung von ausländischen Haushaltshil-

 

 

 

 

fen  (Foreign  Domestic  Helpers)  in  Hong-

 

 

 

 

kong

 

NL

160

EN

Appropriate  Methods  to  Dissolve  a  Hong

Jul. 2013

 

 

 

Kong Company

 

NL

158

EN

Current Legal Developments in Hong Kong

May 2013

NL

157

EN

Legal  Risk  Management  Compliance  and

Apr. 2013

 

 

 

Corporate Governance in Hong Kong

 

BR

029

EN

Investitionen und Steuern in Hongkong (68

Apr. 2013

 

 

 

pages)

 

NL

156

GE

Der Hongkonger Haushalt 2013/14

Mar. 2013

NL

154

GE

Die Hong Kong Competition Ordinance  –

Feb. 2013

 

 

 

Das neue Wettbewerbsrecht in HK

 

 

 

 

 

 

China

 

Type            No.           Language       Title                                                                              Updated as of

 

 

NL

211

GE

Die WFOE und ihre wichtigsten Organe

Apr. 2016

NL

211

EN

The WFOE and its most important positions

Apr. 2016

NL

203

EN

Current Legal Developments in China, Myan-

Dec. 2015

 

 

 

mar and Cambodia

 

NL

152

GE

Besteuerung  von  ausländischem  Gehalt  bei

Nov. 2015

 

 

 

kurzzeitiger Arbeit in China

 

BR

066

GE

E-Commerce  in  Thailand  und  China  (18

Sep. 2015

 

 

 

pages)

 

NL

199

GE

E-Commerce in China

Sep. 2015

BR

039

GE

Das  chinesische  Einkommensteuerrecht  für

Feb. 2015

 

 

 

Auslandsentsandte (59 pages)

 

NL

107

EN

Protection of Trade Secrets in China

Feb. 2015

NL

110

EN

Offshore Planning for Chinese Companies –

Jan. 2015

 

 

 

Risks and Solutions

 

NL

100

EN

Taxation of Foreign Sourced Salaries of Expats

Dec. 2014

 

 

 

living in China

 

NL

100

GE

Besteuerung von nicht chinesischen Gehältern

Dec. 2014

 

 

 

in China lebender Expatriates

 

NL

094

GE

Steuerfolgen bei Auslandsentsendung

Nov. 2014

NL

139

EN

Foreign  Direct  Investment  in  China:  Wholly

Oct. 2014

 

 

 

Foreign Owned Enterprise (WFOE) vs. Rep-

 

 

 

 

resentative Office

 

NL

139

GE

Investieren in China: Wholly Foreign Owned

Oct. 2014

 

 

 

Enterprise (WFOE) versus Representative Of-

 

 

 

 

fice (RO)

 

NL

181

GE

Aktuelle  rechtliche  Entwicklungen  in  Hong-

Aug. 2014

 

 

 

kong, China und anderen Ländern

 

NL

170

GE

Chinas neues Markengesetz

Feb. 2014

BR

034

GE

Business in Asien: Produktion in China, Logis-

Sep. 2013

 

 

 

tik und Finanzierung in Hongkong, Headquar-

 

 

 

 

ters in Europa (61 pages)

 

BR

035

GE

Investieren  in  China  –  Aber  wo?  In  Peking,

Aug. 2013

 

 

 

Shanghai, Chengdu oder im Perlflussdelta? (76

 

 

 

 

pages)

 

NL

163

GE

Bestechung und deren Bekämpfung in China

Jul. 2013

 

 

 

Vietnam

 

Type            No.           Language       Title                                                                                               Updated as of

 

 

BR

047

EN

Value Added Tax in Vietnam (30 pages)

Jun. 2016

BR

055

EN

Logistics Regulations in Vietnam (16 pages)

May 2016

BR

067

EN

Food  and  Beverages  Investment  in  Vietnam

Mar. 2016

 

 

 

(18 pages)

 

NL

093

EN

Synopsis on Transfer Pricing in Hong Kong,

Mar. 2016

 

 

 

Thailand and Vietnam

 

BR

062

EN

Work Permits, Visa and Temporary Resident

Feb. 2016

 

 

 

Cards for Foreigners working in Vietnam (24

 

 

 

 

pages)

 

BR

065

EN

Real Estate Business in Vietnam (16 pages)

Jan. 2016

BR

045

EN

Personal Income Tax in Vietnam (33 pages)

Aug. 2015

BR

046

EN

Corporate Income Tax in Vietnam (46 pages)

Jul. 2015

BR

051

EN

International Arbitration and Commercial Me-

Jul. 2015

 

 

 

diation  in Germany, Hong Kong, Singapore,

 

 

 

 

Thailand and Vietnam (71 pages)

 

BR

051

GE

Schiedsverfahren und Wirtschaftsmediation in

Jul. 2015

 

 

 

Thailand,  Hongkong,  Vietnam  und Deutsch-

 

 

 

 

land (65 pages)

 

BR

027

EN

Business and Investments in Vietnam

May 2015

 

 

 

(27 pages)

 

BR

064

EN

Administration  of  Labour  Information  in

Apr. 2015

 

 

 

Vietnam (8 pages)

 

BR

063

EN

Wind Energy in Vietnam (13 pages)

Mar. 2015

BR

056

EN

Foreign Contractor Withholding Tax in Viet-

Mar. 2015

 

 

 

nam (24 pages)

 

NL

108

GE

Zollfreier Handel innerhalb von ASEAN und

Jan. 2015

 

 

 

den Nachbarländern

 

NL

055

EN

Trade Terms in International Sale of Goods

Mar. 2014

 

 

 

andInternationalCommercialTerms

 

 

 

 

(INCOTERMS)