TWO.TAX prepares defined written tax analyses and tax review reports in English, based on agreed facts, source documents, assumptions and jurisdictions. A double tax agreement (Doppelbesteuerungsabkommen or DBA) is considered together with applicable domestic rules; analysis cannot guarantee a particular tax result.
TWO.TAX is the English-speaking cross-border tax brand of TWOTAX GROUP. It helps people living in Germany coordinate defined German matters with US, Canadian, UK, Australian, New Zealand and other international tax obligations, and prepares income evidence for residence-permit applications. For professional and legal details see the Legal Notice.
Have a filing deadline or an expiring permit? Contact the team with the countries, tax years, deadline and document you need.
What a written treaty analysis may address
Identify the relevant countries, tax residence, income category, period and transaction
Review applicable domestic rules and relevant treaty provisions
Assess possible allocation of taxing rights or relief, subject to the facts
State assumptions, records reviewed, limitations and unresolved questions
Tax audit review reports and assurance limits
Where accepted, a tax audit review report or Prüfungsbericht can summarize a defined review of supplied records for an agreed purpose. It is not a statutory auditor's audit opinion, certification or assurance, and does not replace a formally required statutory audit.
Treaty analysis FAQ
What is a German double tax treaty analysis (DBA-Prüfung)? It is a fact-specific review of how domestic tax rules and a relevant double tax agreement apply to defined countries, residence, income and periods. It may address allocation of taxing rights or relief, but cannot promise that no double tax will arise.
What information is needed for a written tax treaty analysis? A useful initial scope includes the countries, tax residence, tax years, income or transaction type, relevant filings or notices, deadlines and the question the analysis should answer. Supporting records are arranged through an appropriate secure process after the initial contact.
Can TWO.TAX prepare a tax review report or Prüfungsbericht? Where accepted, TWO.TAX can prepare a defined tax review report based on supplied records and an agreed purpose. It is not a statutory auditor's audit opinion, certification or assurance, and does not replace a formally required statutory audit.