Spring 2010 - Deutsch
Transcription
Spring 2010 - Deutsch
initiative Issue 1 • Spring 2010 The magazine for members of the German-British Chamber of Industry & Commerce View from the top “In fact, our most effective marketing tool… is word of mouth.” Klaus Lohmann, Director, German National Tourist Office SEE PAGE 4 GermANY iNVeStS SUrVeY reSULtS SEE PAGES 12 & 13 Hong Kong International Lighting Fair (Autumn Edition) 2010 Joining the HKTDC Hong Kong International Lighting Fair (Autumn Edition) 2010 places you among the stars of the industry. In 2009, more than 1,780 exhibitors from 31 countries and regions made the fair the largest in Asia, and the second biggest of its kind in the world. Almost 28,000 buyers came from around the world to source from these exhibitors. A world class lighting event Hong Kong is not only a focal point for global trade, it has its own internationally reputed lighting & manufacturing industry. The trend towards energy-saving lighting is also providing a boost to the lighting market, with new technologies constantly being developed and exciting new products coming on line. The fair makes every effort to reflect industry trends by outing the focus on key product zones, making the latest products easily accessible to buyers. Your contact point for Hong Kong International Lighting Fair is DEinternational, London in cooperation with Germany Industry and Commerce Greater China, Hong Kong and the Hong Kong Trade Development Council. Major exhibit categories • • • • • • • • Hall of Aurora Commercial Lighting Household Lighting LED and Green Lighting Outdoor Lighting Lighting Accessories, Parts and Components Lighting Management, Design and Technology Trade Services and Publications Space options 9 sqm Standard Box A 9 sqm Standard Box B raw space (per sqm) US$4,122 US$4,446 US$407 Facts and figures from last event • Total number of exhibitors: • Number of exhibitors from outside Hong Kong: • Total number of visitors: • Number of visitors from outside Hong Kong: 1,788 1,382 27,838 19,180 Ian Wivell Tel: 020 7976 4150 Email: hkilf@deinternational.co.uk Website: www.deinternational.co.uk For more information: http://hklightingfarae.hktdc.com CONTENTS initiative Green shoots have finally arrived but harvest season is still a long way off Even as the UK economy is slowly moving out of recession, we should not forget that it will take more than three years to make good the loss in output the recent downturn has created. This is also true for Germany and many other European countries. Furthermore, we have to be careful not to repeat past mistakes by believing that we can go back to the old economic models. The UK has to become much more aware of the dangers of a bubble economy, especially as, due to artificially low interest rates, the one in the residential housing market has not yet burst. You can live with the illusions created by a bubble for many years but eventually there is price to pay for inflated asset prices. Net real wealth will have to give, either by prices coming down or by inflation going up. My fear is that politics will eventually opt for the latter thereby avoiding harsh decisions, the benefits of which will only be felt in the long run. A stronger focus on the real economy is necessary for the UK to embark on a sustainable growth path. Germany, on the other hand, has to become more consumption driven as the old export model will not be enough to underpin growth in future years. Both countries suffered more or less to the same extent in the downturn but they were coming from different ends of the economic spectrum – one economy heavily skewed toward financial services, the other one strongly dependent on manufactured exports. What we can learn from this is that a more balanced economic model is probably the best insurance against the effect of future downturns. Both the UK and Germany can learn form each other when moving towards a more balanced middle ground. Let us hope that in the coming months and years politicians in both our countries do not revert to the old habits of focusing too strongly on past strengths. Dr Ulrich Hoppe Director General, German-British Chamber of Industry & Commerce CONTENTS 4 VIEW FROM THE TOP – Director German National Tourist Office 5 ROUND-UP OF CHAMBER EVENTS 6 CHAMBER AND MEMBERS’ NEWS 11 LEGAL COMMENT – Änderungen bei der Umsatzsteuer 12 GERMANY INVESTS – Survey Results 14 BUSINESS TO BUSINESS – German companies looking for representation 15 STATISTICS & TOOLBOX Cover photo: “Zollverein Colliery” Copyright: Essen Marketing GmbH/German National Tourist Office/Peter Wieler sustaining members 3 4 VIEW FROM THE TOP STAND UP Klaus Lohmann, Director, German National Tourist Office, London AND BE COUNTED FOR GERMAN TOURISM GERMANY AMONG “TOP TEN” DESTINATIONS FOR BRITISH TRAVELLERS “We’ve been to Germany many times and always thought, what a pity that so few British travellers visit your beautiful country.” How often do we hear this remark in conversations with our British friends? It’s at this point that we at the German National Tourist Office usually feel the need to grit our teeth and reply: “But so many Brits do!” In fact, Germany happily hob-knobs with the likes of Italy and Greece as one of Britain’s “Top Ten” most popular travel destinations and in 2008 alone, 2.4 million British visitors enjoyed over 4 million nights in German hospitality, an increase of nearly 20% over the last 10 years. Customer surveys tell us that those who have been to Germany return time and time again to explore not only our popular cities such as Berlin, Cologne, Munich or Hamburg, but areas of great natural beauty such as the Rhine Valley, the Black Forest and ever popular Bavaria. Customer satisfaction has always been very high in a country that has a superb infrastructure with a train and transport system to match. Accommodation and gastronomic experiences are available in every price range and are, generally speaking, very good value for money – despite the current exchange rate. Check out our website www.germany.travel for more on affordable hospitality in Germany. In order to entice more Brits to take that crucial first step, the German National Tourist Office has created a strategic approach which will not only address specific target groups of consumers, but will also promote major world-class events and generic marketing themes. For instance, in 2010 we intend to promote the Oberammergau Passion Play and The Ruhr (as European Capital of Culture) and we will also champion the creative side of our country with the marketing campaign “Inspired by Germany” to create an umbrella for German brands to showcase their innovation and creativity. Modest Unfortunately, British visitors to Germany seem very modest and almost shy when discussing their German holidays with friends. Some whisper as though they are letting you into a great secret, others feel their enthusiastic view of Germany is not welcome in some quarters and they will only admit to having enjoyed a trip to Germany amongst the cognoscenti. And although the great British tradition to explore the continent is alive and well – after all, Thomas Cook discovered the Rhine valley for the rest of the world – holidays in Germany can still be a contradiction in terms for the novice traveller. And yet, in the past 50 years the German National Tourist Office has seen great changes in attitude and fashion. Yes, countries are fashionable too and the flavour of the month depends on many factors: from exchange rates to general press coverage to world political news and even cinematic blockbusters. All of these – and the opinion of our nearest and dearest – shape our view of a country. In fact, our most effective marketing tool, without any doubt, is word of mouth and with the many close links in European politics, the arts, sports (don’t forget the football) and trade and industry, all German companies have a responsibility and a role to play in this creation of Germany’s image. So, our appeal goes out to all those travellers returning from Germany: Stand up and be counted and tell all your friends in Britain about your last great experience in Germany! Klaus Lohmann, Director, German National Tourist Office, London Rhine V alley uare arket Sq M g r u b n li Qued ci sou s n Sa e lac a P Photos: German National Tourist Office Copyright: Stadt Rüdesheim / Jochen Keute / Dirk Topel ROUND-UP OF CHAMBER EVENTS Round-up of Chamber events On 12 November 2009, HE Georg Boomgaarden, Ambassador of the Federal Republic of Germany, addressed some 100 members and guests at a luncheon in Birmingham. The event took place at Opus Restaurant and was sponsored by Advantage West Midlands. Following the luncheon, guests were then treated to the opening of the annual Frankfurt Christmas Market in Birmingham Ms Chris Everall, Chair of the city centre. Chamber’s Midlands Committee, Dr Richard Hutchins of Advantage Member West Midlands and HE Georg company JBA Boomgaarden Training Ltd held a seminar on Tuesday, 17 November 2009 at the German-British Chamber in London. Titled “Building a Bullet Proof Brand”, the seminar covered the essential ingredients for brand building and brand development. Some 20 participants followed the excellent Gavin Whitwell and intereractive presentation by Gavin Whitwell. Mr Keith Haywood of BNP Paribas-Fortis and Mr Nigel Wood, Secretary of the Chamber’s Midland’s Committee The Midlands regions welcomed some 60 members to a reception on 2 February, to celebrate the start of the New Year at Birmingham’s Must Dim Sum Bar & Restaurant. Sponsored by Rödl & Partner, guests welcomed this opportunity to network and enjoyed the lively atmosphere as well as delightful drinks and canapés. The German-British Chamber of Industry & Commerce requests the pleasure of your company at their Annual Dinner Wednesday 9 June 2010 – 7.30pm for 8.00pm The Landmark Hotel, London NW1 Guest of Honour and Speaker: Peter Löscher, President and Chief Executive Officer, Siemens AG Peter Löscher has been President and Chief Executive Officer at Siemens AG since 1 July 2007, previous to which he sat on the executive boards of various prominent companies, including Merck & Co., Inc.. Tickets cost 125.00 (incl. VAT) for members and their guests and £144.00 (incl. VAT) for non-members. Company tables for 10 persons are available at £1,100.00 (incl. VAT) for members and their guests and at £1,300.00 (incl. VAT) for non-members Photo credit Siemens press picture Register online at www.germanbritishchamber.co.uk or email events@ahk-london.co.uk Dress code: Black Tie 5 6 CHAMBER & MEMBERS’ NEWS CHAMBER WELCOMES NEW COUNCILLOR Andreas Berger has been Chief Executive Officer, Regional Unit London of Allianz Global Corporate & Specialty since July 2009. His responsibilities include various markets, such as South Africa. Before Andreas joined the Allianz Group, he held various management positions in the insurance and consulting industry. As Global Head of Market Management & Communication at the corporate insurance arm of the Allianz Group, Allianz Global Corporate & Specialty he was responsible for establishing the role of market management as part of the new target operating model and was the spokesperson for the corporate client segment. Andreas spearheaded the broker management initiative for Allianz SE as part of the sustainability distribution project under the aegis of Michael Diekmann as its programme sponsor. Andreas Berger CLAIM BACK YOUR GERMAN VAT BY 30 SEPTEMBER 2010 If you went to Germany on a business trip or exhibited at a German trade fair in 2009, you can potentially save approximately 19 percent of your business expenses by claiming back the German VAT you incurred during the trip. Since 1 January 2010 British businesses can submit their claims via a new online system with HM Revenue and Customs (HMRC). Claims for 2009 have to be submitted to HMRC by 30 September 2010. VAT may be claimed back on many products and services, such as hotel accommodation, training courses, expenses for conferences and exhibitions, meals and beverages, car rental and car fuel, parking, public transport and taxi fares. More information on reclaiming your VAT can be obtained from the Tax Services Department of the German-British Chamber of Industry & Commerce. The staff can also carry out the whole application process on behalf of your company: from preparing your application to filing it online and responding to enquiries of the German tax authorities in German. For more information email vat.refund@ahk-london.co.uk . GOODWILLE AND ENLINK FORM PARTNERSHIP To help foreign companies lower the barrier to market entry in the UK, Goodwille Limited and Enlink Limited have established a partnership which offers a wider range of outsourced business solutions. This partnership has been established to support high growth international companies of all sizes, operating nationwide and across industry sectors with a focus on the Midlands, the North of England and the South East. Clients can choose between a broad portfolio of business services and expertise including: financial advice, corporate legal functions, human resources, order handling, financial administration, HR, payroll and employee benefits, giving both country managers and their headquarters peace of mind. www.enlink.ltd.uk Smith & Williamson launches Fast Tracking Funding Review service With pressures on cash flow and changing terms set by banks upon credit renewal, organisations need to understand their bank lending position and how to negotiate the best possible terms. Top ten accountancy firm Smith & Williamson has launched a fast track funding review service to provide organisations with a clearer sense of their position. Their funding experts, with both bank underwriting and venture capitalist experience, can help any business with more than £2million turnover or over £500k in bank debt to better understand and successfully negotiate its bank and other financing. For more information or to book a free one-hour review meeting please visit www.smith.williamson.co.uk Arts Martini organises Art Week in Karlsruhe ARTS MARTINI Languages, Arts & Culture Ltd is planning a workshop for British people with an interest in the German language as well as German arts and culture. The week-long summer project offers the participants the opportunity to work in south-west Germany. Based in Karlsruhe, the participants will be able to visit places of cultural significance and be part of the town’s vibrant arts community. This German-British project, organised by Gudrun Lydia Martini, director of ARTS MARTINI, will be documented in a catalogue. The artists' paintings created during that week will be exhibited at the end of their stay. For detailed information call ARTS MARTINI on +44 (0) 7930 852108. Lovells and Hogan & Hartson join forces Partners at Lovells and US-based firm Hogan & Hartson will merge their two firms. Subject to regulatory clearances, Hogan Lovells will commence business from 1 May 2010. The new firm will have approximately 2,500 lawyers and will operate out of more than 40 offices located around the world. It will offer a broad range of legal services to clients with particular and distinctive strengths in the areas of dispute resolution, regulatory, antitrust, corporate, finance, intellectual property and real estate; and access to a significant depth of legal knowledge and resource in many key industry sectors. www.lovells.com Marktentwicklung befördern Deutsche Unternehmen, die die Ausweitung ihrer Geschäfte nach Großbritannien erwägen oder bereits erste Erfahrungen im britischen Markt haben, können bei Konduit Ltd Tipps zur effizienteren Kommunikation mit ihren britischen Geschäftspartnern erhalten. Gegenseitige Anerkennung und die Akzeptanz der kulturellen Unterschiede bilden dabei die Basis für eine langfristige und erfolgreiche Geschäftsbeziehung. Kurz, aber prägnant gibt ein Leitfaden Hinweise zu wichtigen Regeln bei der Anbahnung deutsch-britischer Kontakte sowie zu Strategien für die weitere Marktentwicklung. Ihr Exemplar erhalten Sie unter info@konduit.co.uk CHAMBER CONTACTS FIND YOUR PERFECT BUSINESS MATCH AT HANNOVER MESSE 2010 The success of a trade fair depends on the number and quality of contacts generated. But how can British companies get the contacts they want at a trade fair as large as Hannover Messe, the world's leading showcase for industrial technology? The b2fair matchmaking event at Hannover Messe (19 – 23 April 2010) offers much more than regular "get to know" meetings between companies and represents a professional business cooperation exchange platform, aimed at opening new markets and establishing sustainable partnerships via tailored and qualified business contacts. These meetings are arranged and targeted in advance so participants have a schedule of meetings when they arrive. Last year at Hannover Messe, b2fair registered over 300 companies and arranged more than 2,400 meetings – an average of around 7 meetings per participant. “Organised meetings during an event such as this are an invaluable aid to targeting and networking with the people you want to meet,” comments Ian Wivell, Deputy Director General of the German-British Chamber, a UK partner for b2fair. “Furthermore, participants will be marketed to both exhibitors and visitors through their online profile.” Participation costs EUR 175 for exhibitors or EUR 200 for visitors. The fee includes entrance as a visitor to the Hannover Messe trade fair as well as to the workshops and conferences organised within the Global Business & Markets, free interpretation service if needed, professional assistance & advice from the b2fair Coordination Unit and refreshments at the VIP Lounge. More information can be found at www.ahk-london.co.uk CHAMBER CONTACTS Honorary Officers / Präsidium und Vorstand Patron / Schirmherr HE Georg Boomgaarden Ambassador of the Federal Republic of Germany President / Präsident Sir Nigel Broomfield, KCMG Vice-Presidents / Vizepräsidenten Lambert Courth George W von Mallinckrodt, KBE Schroders plc Barry Stickings, CBE Gerhard Storch The Rt Hon Lord Walker of Worcester, MBE, PC Dresdner Kleinwort Councillors / Vorstandsmitglieder Chairman / Vorsitzender Alan Wood, CBE Siemens Holdings plc Vice-Chairperson / Stellv. Vorsitzende Patricia Godfrey Nabarro Councillors / Vorstandsmitglieder Andreas Berger Allianz Global Corporate & Specialty Robert A Bischof Vitalize Health Products Ltd Martin Dawkins Bayer plc Dr Klaus Peter Fouquet Robert Bosch Ltd Dr Stefan Georg Bayern LB, London Branch INVITATION TO CHAMBER GOLF TOURNAMENT Due to popular demand, the 22nd Annual Golf Tournament of the German-British Chamber will again take place at Stoke Park Club, Stoke Poges in Buckinghamshire on 16 June 2010. The challenging and demanding landscape also provides exquisite views. The 27 hole course includes three nine hole courses Colt, Alison and Jackson. Teams will consist of four players. Play will commence at 8.00 am. The afternoon session commences at 1.00pm. Supported by BDO, the 2010 Tournament offers 30 places, so entries will be accepted on a first-come-first-served basis. For more information and registration please visit www.germanbritishchamber.co.uk. Andreas Goss Siemens plc Dr Ulrich Hoppe German-British Chamber of Industry & Commerce Chris J Maidment PricewaterhouseCoopers LLP Guido Paris Landesbank Baden-Württemberg, London Branch Marianne Sammann Lufthansa German Airlines Franz W Smet ACI Group Ltd Wilfried Steffen Mercedes-Benz UK Ltd Uwe Weiler Boehringer Ingelheim Ltd Nigel R Wood The Wilkes Partnership Marcus Wuest Deutsche Bank AG, London Company Secretary Chris Putt Speechly Bircham LLP Honorary Auditors PKF (UK) LLP Management / Geschäftsführung Dr Ulrich Hoppe Director General / Hauptgeschäftsführer Tel: +44 (0)20 7976 4112 Thesy Lobitzer PA to Director General / Assistentin des Hauptgeschäftsführers Tel: +44 (0)20 7976 4112 Finance & Organisation Sabine Marland Manager Finance & Organisation / Finanzen und Organisation Tel: +44 (0)20 7976 4120 Michaela Böttcher Finance & Organisation / Finanzen und Organisation Tel: +44 (0)20 7976 4187 Marketing Services Ian Wivell Deputy Director General / stellv. Hauptgeschäftsführer Head of Marketing Services / Leiter Marketing Services Tel: +44 (0)20 7976 4150 Sven Riemann Manager Marketing Services Tel: +44 (0)20 7976 4185 Marguerite McCaughan Marketing Services Tel: +44 (0)20 7976 4183 Jana Lindner Press & Public Relations / Presse- & Öffentlichkeitsarbeit Tel: +44 (0)20 7976 4188 Members’ Services Evelyn Mensah Manager Membership & Events / Mitgliedschaft & Veranstaltungen Tel: +44 (0)20 7976 4145 Kerstin Tamminga Membership & Events / Mitgliedschaft & Veranstaltungen Tel: +44 (0)20 7976 4146 Legal & Tax Services / Rechts- und Steuerabteilung Angelika Baumgarte Deputy Director General / stellv. Hauptgeschäftsführerin Head of Legal & Tax Services / Leiterin der Rechts- und Steuerabteilung Tel: +44 (0)20 7976 4140 Martin Fischer Manager Legal Services / Rechtsabteilung Tel: +44 (0)20 7976 4141 Alexander Altmann Manager Tax Services / Steuerabteilung Tel: +44 (0)20 7976 4166 Anja Reeves Manager Tax Services / Steuerabteilung Tel: +44 (0)20 7976 4161 Nastaran Amidi Michael Dickert Verena Gronewold Manuela Kergassner Elisabeth Marks Christopher Otto Tax Services / Steuerabteilung Tel: +44 (0)20 7976 4160 For details of the Chamber’s regional committees please email members@ahk-london.co.uk 7 8 EVENTS DIARY CHRISTMAS PARTY 2009 The annual Members’ Christmas Party was celebrated at the German-British Chamber on Thursday, 3 December 2009. As popular as ever, members and guests met with business partners and associates and enjoyed traditional Stollen and Glühwein. The event was kindly sponsored by Bahlsen and Xmas Markets Ltd. Mr Ian Pinder and Ms Michaela Hupe of Gardner Croft, Mr Gerald Wolf, Embassy of the Federal Republic of Germany HE Georg Boomgaarden, Ambassador of the Federal Republic of Germany Ms Frauke Harms of Menzies LLP and Mr Peter Adams of Baker Tilly Tax and Accounting Ltd Ms Verity Reily-Collins of Shows UK, Ms Tanya Bridgen of Euro London Appointments and Mr Andrew Phillips of Giles Travel Ltd Mr Toby Schumacher of Veolia Water Systems (UK) Ltd and Ms Gabriele Klemm of Dorda Brugger Jordis EVENTS DIARY Mr Thorsten Terweiden of Swiss Business Hub UK and Mr Mark Arnold of MSK Global Mr Andrew Kaufman of Fladgate LLP and Ms Christine Turner of Türner & Co NEW YEAR RECEPTION 2010 The German-British Chamber welcomed the New Year with a reception on Wednesday, 6 January 2010. Some 100 members and guests discussed the challenges ahead as well as nurtured and encouraged new business contacts. Dr Eckard Lübkemeier, Minister Plenipotentiary at the Embassy of the Federal Republic of Germany addressed the audience. The event was sponsored by Air Berlin PLC, with a raffle prize of flight tickets. Mr Steven Bruck of Blick Rothenberg and Ms Ute Müller of Dawsons LLP Mr Andrew Gunman of Deutsche Leasing UK Ltd, Dr Eckhard Lübkemeier, Embassy of the Federal Republic of Germany, Dr Ulrich Hoppe, German-British Chamber of Industry & Commerce and Mr Titus Johnson of Air Berlin PLC 9 10 EVENTS DIARY EVENTS CALENDAR Friday 23 April 2010 Business Luncheon Guest of Honour and Speaker: Dr Klaus-Peter Fouquet, President of Robert Bosch Ltd Venue: Opus Restaurant, 54 Cornwall Street, Birmingham B3 2DE Time: 12.30pm for 1pm Cost: £35 (incl. VAT) for members and their guests, £40 (incl. VAT) for non-members Company table: £300 (incl. VAT) for members, £380 (incl. VAT) for non-members Further information and registration: www.germanbritishchamber.co.uk Ms Yvonne Esterházy of Wirtschaftswoche, Ms Jeanette McCauley of Norddeutsche Landesbank, London Branch and Ms Naila Wazir of Klein Solicitors Wednesday 9 June 2010 Annual Dinner of the German-British Chamber Members’ Christmas Party Guest of Honour and Speaker: Peter Löscher, President and Chief Executive Officer of Siemens AG Venue: The Landmark Hotel, 222 Marylebone Road, London NW1 6JQ Time: 7.30 pm – 10.30 pm Cost: £125 (incl. VAT) for members and their guests, £144 (incl. VAT) for non-members Company table: £1100 (incl. VAT) for members, £1300 (incl. VAT) for non-members Dress Code: Black tie Further information and registration: www.germanbritishchamber.co.uk Wednesday 16 June 2010 22nd Annual Golf Tournament Mr Edward John of Lovells LLP, Mr Michael Eldridge of WestLB, London Branch and Ms Mona Lemp of Lovells LLP Supported by BDO Stoy Hayward Venue: Stoke Park Club, Stoke Poges, Buckinghamshire SL2 4PG Time: from 8 am Cost: £220 (incl. VAT) for members and their guests, £260 (incl. VAT) for non members; Team of four: £880 (incl. VAT) for members, £1040 (incl. VAT) for non members Hole Sponsorship opportunities available Further information and registration: www.germanbritishchamber.co.uk Wednesday 23 June 2010 Erfolgreich in Großbritannien Venue: Volkswagen AG Automobilforum, Unter den Linden 21, 10117 Berlin Time: 13:30 -17:30 Cost: Complimentary Further information and registration: www.germanbritishchamber.co.uk Wednesday 23 June 2010 Škoda Automotive presentation with evening reception Speaker: Reinhard Jung, Chairman of the Board of Directors of Škoda Auto Venue: Volkswagen AG Automobilforum, Unter den Linden 21, 10117 Berlin Time: 18:00 - 20:00 Cost: Complimentary for members and participants of “Erfolgreich in Großbritannien” Further information and registration: www.germanbritishchamber.co.uk Ms Antje Hornburg of ASB Internship Solutions Ltd and Ms Jennifer Dickson of Dawsons LLP Please see our website for registrations and updates on events: www.germanbritishchamber.co.uk LEGAL COMMENT Advertise in initiative Initiative magazine is the perfect vehicle to reach decision makers connected to the German-British Chamber both here in the UK and in Germany. As well as reaching clients and partners of the Chamber, the magazine is read by key people in government departments, associations and other companies within the German-British business community. Published three times a year with a targeted circulation of 1,500 you can be sure that your advert will be highly visible as we restrict advertising space. You can buy half, quarter and whole pages… or for maximum exposure, exclusive sponsorship of one issue (members only), which includes two one-page adverts and a one-page article (page 11) plus a suitable ‘company picture’ (1/2 page) on the front cover. To discuss your advertising needs in detail, please contact: Ian Wivell German-British Chamber of Industry & Commerce 16 Buckingham Gate London SW1E 6LB Tel: +44 (0)20 7976 4150 Fax: +44 (0)20 7976 4101 Email: press@ahk-london.co.uk ÄNDERUNGEN BEI DER UMSATZSTEUER Der Rat der Europäischen Union hat mit der Verabschiedung des Mehrwertsteuerpakets 2010 Richtlinien erlassen, die von den Mitgliedstaaten zum 1. Januar 2010 in nationales Recht umgesetzt wurden. Die Änderungen umfassen die Neuregelung bei der Ortsbestimmung von Dienstleistungen, erweitern das Reverse-Charge-Verfahren sowie Angaben in der Zusammenfassenden Meldung. Was diese Neuerungen für das unternehmerische Tagesgeschäft bedeuten, wird nachfolgend in Auszügen erläutert. Grenzüberschreitende Dienstleistungen Grenzüberschreitende Dienstleistungen, die der Empfänger für den unternehmerischen Bereich erwirbt, werden nach der neuen Grundregel an dem Ort ausgeführt, an dem der Empfänger sein Unternehmen betreibt (Empfängerortprinzip). Hat ein Unternehmen eine Hauptniederlassung und eine oder mehrere Betriebsstätten in verschiedenen Ländern, ist der Leistungsempfänger zu ermitteln. Berücksichtigt werden muss hierbei u. a., welche Niederlassung die Leistung tatsächlich nutzt, wo die Entscheidungen über die Durchführung der Dienstleistung getroffen wurden und wer sich anhand der geführten Korrespondenz als Auftraggeber ergibt. Nicht immer lässt sich die Umsatzbesteuerung bestimmter Leistungsarten am Ort der tatsächlichen Verwendung durch das Empfängerortprinzip sicher feststellen. Für diese Fälle sehen die neuen Richtlinien Ausnahmeregelungen vor. Werden Leistungen wie z. B. Grundstücks-, Verpflegungs- und Personenbeförderungsleistungen erbracht, so gilt das Verbrauchsortprinzip. Danach werden die Leistungen an dem Ort ausgeführt, an dem sie tatsächlich verwendet werden. Bei Ausführung einer grenzüberschreitenden Dienstleistung, die unter die neue Grundregel fällt, muss der leistende Unternehmer das ReverseCharge-Verfahren anwenden. Damit wird die Umsatzbesteuerung auf den Leistungsempfänger übertragen. Sollten bestimmte Voraussetzungen nicht erfüllt sein, kann die Umsatzbesteuerung durch den leistenden Unternehmer vorzunehmen sein. initiative is the official membership magazine of the German-British Chamber and is published three times a year. Publisher: German-British Chamber of Industry & Commerce 16 Buckingham Gate, London SW1E 6LB Tel: +44 (0)20 7976 4100 Fax: +44 (0)20 7976 4101 Email: mail@ahk-london.co.uk Web: www.germanbritishchamber.co.uk www.ahk-london.co.uk 11 Editorial & Advertising Jana Lindner Tel: +44 (0)20 7976 4188 Ian Wivell Tel: +44 (0)20 7976 4150 Email: press@ahk-london.co.uk The reproduction in whole or in part of any material published in initiative requires the prior written consent of the publisher. The publisher cannot accept any liability for the accuracy or completeness of any material published in initiative. Opinions expressed in initiative do not necessarily reflect the views of the German-British Chamber. EC Sales List Zusätzlich zum innergemeinschaftlichen Warenverkehr müssen seit Januar 2010 auch grenzüberschreitende Dienstleistungen, die unter das Empfängerortprinzip fallen, in einer Zusammenfassenden Meldung angegeben werden. Haben EU-Warenlieferungen eines Unternehmens in einem der Quartale 2009 den Grenzwert von 70.000 GBP überschritten, muss die so genannte EC Sales List ab 2010 nun nicht mehr vierteljährlich, sondern monatlich abgegeben werden. Intrastat Die Grenze für die Meldung zur Statistik des Warenverkehrs im Europäischen Binnenmarkt (Intrastat) wurde ab Januar 2010 für Wareneingänge in das Vereinigte Königreich von 270.000 GBP auf 600.000 GBP heraufgesetzt. Für Warenversendungen aus dem Vereinigten Königreich wurde die Grenze für die Meldung von 270.000 GBP auf 250.000 GBP gesenkt. Außerdem wurde das Vorsteuer-Vergütungsverfahren in der EU neu geregelt. Näheres hierzu erklärt der Artikel auf Seite 5 dieser Ausgabe. Alexander Altmann Manager Tax Services, German-British Chamber of Industry & Commerce 12 GERMANY INVESTS Germany Invests Trends and Views on Direct Investment by German Companies in the United Kingdom The German-British Chamber of Industry & Commerce promotes trade and investment between the United Kingdom and Germany. As part of this function, a comprehensive survey about the trends and views of German subsidiaries in the United Kingdom is carried out on a regular basis. The most recent survey was conducted in 2009. Over 100 companies responded. The survey highlights the current trends in direct investment by German companies in the UK and investigates factors such as turnover, employment and market focus as well as trends on future developments. In this issue and the next, we will be publishing the results and findings. I.3 Impact of the current economic downturn I. German subsidiaries in the UK – sectors and activities The current economic climate has had a significant effect on the activities of the German subsidiaries in the UK. Only 18% state that their operations have not been affected. I.1 Sectoral distribution of German subsidiaries Mechanical and electrical engineering still counts for a third of all German investment in the UK. Compared to 2007, the construction industry, business services, retailing and tourism have gained; the automotive and logistics industries’ shares decreased. Tourism 4% Not at all 18% Other 2% Very severely 20% Construction industry 11% Severely 62% Mechanical and electrical engineering 31% Energy and utilities 2% Financial services 8% II. Sales by German subsidiaries Business services 9% Wholesale/ Logistics 9% Retailing 3% IT and telecommunications equipment 2% Automotive 12% Chemicals and chemical engineering 6% Pharmaceuticals 1% I.2 Main activity of German subsidiaries in the UK Compared to our last survey, the main activities have remained unchanged. A slight shift from services back to sales and distribution was noticed. II.1 Total sales by German subsidiaries in the UK Over the last ten years, sales by German subsidiaries have steadily grown and represent nearly 450% of the value Germany exports directly to the UK. (2008: £62.4 bn). • Sales by subsidiaries total approximately £266 bn p.a. • German exports to the UK total circa £62.4 bn £300 billion £266 billion £250 billion £215 billion Services 25% £200 billion £194 billion £150 billion R&D 2% £100 billion Sales/ distribution 57% Manufacturing 16% £50 billion 0 2005 2007 2009 GERMANY INVESTS 13 II.2 Breakdown of German subsidiaries by sales turnover II.4 Main markets of German subsidiaries in the UK Reflecting the company structure in Germany, most of the subsidiaries in the UK are small and medium sized enterprises. 81% of the operations have a turnover of less than £50 million. Compared to our last survey, the smallest companies seem to have expanded their operations. This is mirrored in a percentage increase in the turnover band between £5m and £10m. The UK market is still the main focus of German subsidiaries (more than one answer was possible). However, the United Kingdom seems to be developing in importance as a base for German companies to serve their customers in other markets around the world (2007: 28%, 2007: 38%). 100 Main market 84% 50 Secondary market 80 43% 40 60 30 20% 40 20 11% 10 34% 32% 11% 8% 7% 18% 20 10% 16% 13% 8% 6% 6% Central & Eastern Europe Rest of the World 0 up to 5m More than £5m and up to £10m More than £10m and up to £20m More than £20m and up to £50m More than £50m and up to £250m More than £250m II.3 Unique selling proposition of German companies in the UK Compared to our last survey, German companies still sell mainly on quality (56%). However, service (32%) and location (4%) have become more important for the subsidiaries. Only 8% focus on price. 0 UK Germany Other Western Europe III. Total employment created by German subsidiaries in the UK III.1 Total employment created The number of employees in German subsidiaries has grown steadily over the last years, reaching approximately 315,000 in 2009. Location 4% Price 8% 350,000 Service 32% 315,000 281,000 300,000 256,000 250,000 200,000 150,000 100,000 Quality 56% 50,000 2005 2007 2009 German-British Chamber launches new ‘Subsidiaries’ database The German-British Chamber will launch a new edition of its popular database ‘German Subsidiaries in the UK and British subsidiaries in Germany’ in April. Containing in excess of 1,300 subsidiaries in the UK with their German parent companies and more than 800 subsidiaries in Germany with their UK parents, this database is both unique and comprehensive. In total, this new version contains over 4,000 company addresses. The database includes limited (ltd) and public limited (plc) companies as well as partnerships, branches and joint ventures. Where available, the subsidiaries feature the following information: name, address, telephone and fax number, e-mail, website, contact persons, number of employees, turnover, year of foundation, type of company and industrial sector or product/service area. The database is available on a readily accessible CD-ROM, which allows the running of specific queries and searches. This feature also makes it easy to use the database for individual purposes, such as mailings. For more information and to request an order form, please contact Jana Lindner, Tel: +44 (0)20 7976 4188 or email press@ahk-london.co.uk 14 BUSINESS TO BUSINESS initiative provides a regular listing of companies in both the UK and Germany who are seeking B2B partners and representatives Business Partners from Germany / Geschäftspartner aus Deutschland INDUSTRIAL MIXER MANUFACTURER LA SIESTA – THE WORLD OF THE HAMMOCK German machine manufacturer is looking for a sales representation to establish local presence on the UK market. Task area:- Acquisition of new customers and support of our clients; Counselling of the whole product range; Monitoring and process tracking up to contract conclusion; Acquisition of market data. For further information, please contact: Mr Rüdiger Winkens, MIXACO Dr. Herfeld GmbH & Co. KG, Niederheide 2, D-58809 Neuenrade, Germany. Tel: +49 (0)2392 9644-0, Fax: +49 (0)2392 62013, Email: winkens@mixaco.de, Web: www.mixaco.de As a specialist in the hammock industry, La Siesta (www.lasiesta.com) has become a premium brand with products that satisfy the highest demands on quality. Our sales are equally strong in the outdoor, gift and children sector. We work with retailers, sophisticated garden centres, catalogue senders and online shops. We are looking for a distributor with good contacts to this customer base. Ideally you would be able to handle all logistics for our/your business customers and consumers in the UK. For further information please contact: Ms Buschmann, La Siesta GmbH, Im Wiesenweg 4, 55270 Jugenheim, Germany; Tel: 0049 (0)6130 911919, Fax: 0049 (0)6130 911910, Email: info@lasiesta.com, Web: www.lasiesta.com MODERN SOLUTIONS FOR FOOD SERVICE INDUSTRY ASCOBLOC, a renowned German manufacturer of foodservice equipment, offers a wide range of products including cooking & refrigeration equipment, cafeterias, self-service lines and meal distribution system. Our expertise lies in the high quality standard and tailor-made manufacturing. For the British market, we are looking for a representative agent to promote our products to distributors and dealers. The agent should provide product knowledge & existing contacts to potential customers. For further information please contact: Mr J. Wilhelm, ascobloc / Gastro-Gerätebau GmbH, Grüner Weg 29, 01156 Dresden, Germany. Tel: +49-351-4533-350, Fax: +49-3514533-433, Email: j.wilhelm@ascobloc.de, Web: www.ascobloc.de WE KEEP A GRIP ON WHAT OTHERS KEEP LOSING Reading glasses are constantly mislaid. We, a family-run business in Berlin, create the shortest but also the most attractive link between the reader and the glasses. Her is the trick: a strong magnet is the natural force in “Le Clic” that prevents losing the reading glasses. We are searching for a dynamic agent that will introduce the product to the English market. The glasses come in different strengths (+1 to +3 dioptres), Le Clic in different colours. For further information, please contact: Ms Johanna Holldack, CSAWA GmbH, Am Karlsbad 10, 10785 Berlin, Germany; Tel: +49 302693 4775; Fax: +49 302693 4774; Email: info@csawa.de; Web: www.csawa.de SINGLE SOURCE PERFORATION AND COMPONENT SOLUTIONS With experience for over 120 years, we offer Perfection in Perforation worldwide: Drilled, milled, punched, ConiPerf®, laser and electron beam perforated plates, processed to engineered components ready for installation. Our products are employed in screening and separation processes, size reduction and drying. Full product training as well as reliable marketing, sales and technical support is provided. For further information, please contact: Mr Markus Klemm, Andritz Fiedler GmbH, Weidener Strasse 9, 93057 Regensburg, Germany; T: +49 941 6401 130; F: +49 941 6401 302; Email: markus.klemm@ andritz.com; Web: www.andritz.com/PerfTec CENTRIFUGAL CASTINGS: RELIABLE STEEL SOLUTIONS German foundry specialised in centrifugal casting of high-grade steel parts looks for an agent for Great Britain. Product-line includes corrosion, acid, heat, wear and tear resistant materials manufactured according to DIN, ASTM or customer specifications. No fixed price – or stock list, because every component is manufactured according to customers design. A significant number of European steel processing companies belong to our clientele and benefit from our 50 years of experience. For further information, please contact: Mr Peter Mönsters, Klaus Kuhn Edelstahlgießerei GmbH, Otto-Hahn-Straße 12-14, 42477 Radevormwald, Germany. Tel: +49 (0)2195 671 – 930; Fax: +49 (0) 2185 671 – 49; Email: p.moensters@kuhn-edelstahl.com; Web: www.kuhn-edelstahl.de PRACTICAL, VERSATILE AND PROFESSIONAL RESCUE BLANKETS Gelsenkirchener Werkstätten produces a range of high quality blankets that can be used for rescue, recovery and evacuation scenarios and are used by many emergency services as well as professions with patient care. The blankets are made from a water-resistant, lightweight synthetic fabric and have a high load-bearing capacity despite folding away neatly into a compact and easily portable package. Equipped with strong fabric handles, the blankets allow for quick and efficient rescue and recovery work in many different environments. For further information, please contact: Marguerite McCaughan, German-British Chamber of Industry & Commerce, 16 Buckingham Gate, London SW1E 6LB; T: +44 (0)20 7976 4183; F: +44 (0)20 7976 4101; E: partner.search@ahk-london.co.uk STATISTICS & TOOLBOX STATISTICS TOOLBOX Statistiken richtig nutzen Rigidity of Employment Index 14 UK 17 Ireland Bei der Erschließung eines neuen Marktes sind Zahlen zum Marktvolumen, über potenzielle Käufer oder auch zu regionalen Marktgegebenheiten unerlässlich. Für die erste Recherche bieten sich durch die Internetunterstützung einige Möglichkeiten. 20 Belgium 38 Italy 42 Netherlands 44 Germany France 56 Spain 56 0 10 20 30 50 40 60 Source: Institut der deutschen Wirtschaft Köln - 2008 Rigidity of employment is an index which measures the state regulation of employment, specifically hiring and firing of employees and the rigidity of working hours. Higher values indicate more rigid regulations. Index of Economic Freedom Italy France Spain Germany 7 7.1 7.2 7.7 Ireland UK Switzerland 7.9 8.1 8.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0 8.2 8.4 Source: Institut der deutschen Wirtschaft Köln - 2006 The Economic Freedom Index is calculated from a series of measurements. Nations are scored according to ten indicators of economic freedom, among them freedoms of movement for labour, capital and goods. Besonders für Zielgruppenanalysen werden häufig Daten über lokale Märkte oder das lokale Käuferverhalten eingesetzt. Bisher waren diese Daten schwer zugänglich, da vom Britischen Amt für Statistik (ONS) nur regionale bzw. nationale Daten zur Verfügung gestellt werden. Seit kurzem gibt es nun die Möglichkeit, auch lokale Daten des öffentlichen Sektors online einzusehen. Die Seite www.data.gov.uk wurde mit Unterstützung von Sir Tim BernersLee und Professor Nigel Shadbolt entwickelt und liefert alle Basisdaten zum öffentlichen Sektor. Für weitere Daten zur Wirtschaft Großbritanniens eignet sich die umfangreiche Webseite des ONS (www.statistics.gov.uk). Hier werden nicht nur allgemeine ökonomische Zahlen zusammengestellt, sondern es werden auch detaillierte Angaben zu Herstellung, Export und Import einzelner Produkte veröffentlicht. Im europäischen Warenverzeichnis des Außenhandels (Eurostat) werden eine Vielzahl von Produkten durch Zolltarifnummern identifiziert. Diese gelten einheitlich innerhalb der EU und deren assoziierter Staaten. Die Webseite www.zolltarifnummern.de informiert über Zolltarifnummern für eine Vielzahl von Produkten. Ist die Zolltarifnummer bekannt, kann auf der Webseite des britischen Zollamtes (www.uktradeinfo.com) recherchiert werden, in welchem Umfang und durch welche Importeure verschiedene Produkte nach Großbritannien eingeführt werden. Europäische Wirtschaftszahlen werden von Eurostat (http://epp.eurostat.ec.europa.eu) verglichen und in verschiedene Sprachen übersetzt. Auch das Deutsche Statistische Bundesamt (www.destatis.de) sowie die Statistische Datenbank der Europäischen Zentralbank (www.ecb.int) stellen jeweils einen Atlas der Außenhandelsstatistik zur Verfügung. Werden Daten von Endverbrauchern benötigt, lohnt sich ein Blick in die Auswertung der letzten britischen Volkszählung aus dem Jahre 2001. Wie in Deutschland wird die nächste Volkszählung 2011 stattfinden, erste Daten hierzu werden dann 2012 veröffentlicht. Natürlich stellen auch viele Fachverbände und private Organisationen statistische Daten online zur Verfügung. In jedem Falle sollte jedoch das gesammelte Material verglichen und auf seine Zuverlässigkeit überprüft werden. Denn zuverlässiges Datenmaterial trägt entscheidend zu einem erfolgreichen Markteintritt bei. Sven Riemann, Marketing Manager, German-British Chamber of Industry and Commerce 15