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A. IntroductionThe Federal Republic of Germany is not only the largest European economy and thefourth-largest economy in the world but also ranks amongst the world’s top exporters. Ittherefore represents an attractive place with great prospects for foreign businesses.However, if you are considering doing business in another country it is essential to fullyknow and understand the local business environment, which might differ from the oneyou are used to. Against this background, this brochure aims to provide an explanatoryguideline for foreigners on how to do business in Germany as well as to point out relevantGerman legislations. Nevertheless, due to the diversity of options and complexity of Europeanand German legislations this can only be a general overview. On that score, Tiefenbacherspecialises in business law across the broad range of areas essential to companiesand investors doing business in Germany. With more than 40 professional staff,including certified public accountants and tax consultants in several locations in Germany,we have the capacity to deliver promptly efficient and targeted advice where it is required.Hence, if you have any further questions after reading this brochure, please do nothesitate to contact us. It will be our pleasure to assist you.B. General Information1. AreaThe Federal Republic of Germany consists of sixteendifferent states and is located in Westernand Central Europe. It covers an area of 357, 021km2, which is dominated by a temperate seasonalclimate. The bordering nations are Denmark,Poland, the Czech Republic, Austria, Switzerland,France, Luxembourg, Belgium and the Netherlands.The capital of Germany is Berlin.4

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