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Export of services

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(Querist)
07 December 2020 Hi All,

If there is export of services to Germany from Indian Company, what percentage of with- holding tax is applicable while transferring the amount from Germany to India?

Thanks in advance.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
07 December 2020 The German Income Tax Act states that a tax of 15% on royalties has to be withheld by the licensee of a software licence if the licensor is a foreign entity with limited tax liability in Germany.
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Sonal

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Sonal (Querist)
07 December 2020 Hello Sir,

But its not a royalty. It is a payment by a recipient of service who is located in Germany to Indian company who is supplier of service.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
08 December 2020 What is the nature of services provided.
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Sonal

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Sonal (Querist)
08 December 2020 software support from India to German Company.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
08 December 2020 Software support services fall under 15% witholding tax.
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Sonal

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Sonal (Querist)
09 December 2020 Is there any threshold limit for the same?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 December 2020 Threshold may not be applicable.
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