Different types of investment options

Germany offers different types of investment options which
need to be assessed with a view to the intended business
activity and the objectives of the potential investor. Generally,
investors can opt for so-called direct transactions or direct
investments, make investments through a permanent establish-
ment or the engagement of a permanent representative, take
up business activities as a sole proprietor in Germany, or set up
a company.

When deciding between these options, investors
should consider the type and duration of their intended activities,
the business risk associated with such activities, and the tax
consequences.