What is specific to German companies
The German parent reports the Indian holding, applies Section 8b, checks the CFC rules for passive income and, for large groups, applies Pillar Two.
Home-country points
- Reporting the Indian holding to the German tax office
- CFC rules for passive, low-taxed income
- Function transfer rules when work moves to India
- Pillar Two for groups above EUR 750 million
We supply the Indian accounts, tax certificates and transfer pricing data on the parent's timetable.
Our services
How SU and Company helps
We keep the Indian company's compliance calendar and file everything on it.
- Monthly TDS, GST and payroll filings
- Accounts and group reporting packs
- Statutory audit coordination
- AGM, AOC-4, MGT-7 and director KYC
- Income-tax return and FLA return
Questions
Do you advise on home-country tax?
No. We cover India and coordinate with the parent's German advisers.
General information as at 5 November 2026, not advice for a particular case. Indian and German rules change often; confirm the current position before acting. German law points should be confirmed with a German adviser.