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An engineer who moved from Denmark takes up a position in Hamburg. His employer operates in Denmark as K/S (Kommanditselskabet). This legal form is comparable to the German limited partnership. The employee is employed at an independent branch in Hamburg.
As part of the remuneration model, the employee gains limited partnership shares in the company for the first time in 03. Consequence: In years 01 and 02 he has income from employment and is subject to income tax on this income. In 03, however, he becomes a co-entrepreneur in the company based in Denmark and is therefore no longer considered an employee for tax purposes in Germany, although he still has the same status as before in terms of labor law and also with regard to SV. However, the employer no longer collects income tax. In the tax return of the Hamburg permanent establishment, all expenses for the “employee” are no longer deductible as business expenses. While the employer's contribution to the SV was granted tax-free until the year 02, the KG now also has to pay trade tax on it. The “employee” has to tax the employer’s contribution to the SV as well as the “wages” as company income, so he pays more taxes than before. After all, he is allowed to offset the trade tax borne by the KG and thus by all shareholders against his income tax in proportion to his shareholding quota.