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- International tax law
- Design & documentation of transfer prices
- Use of tax losses from home and abroad
- Annual financial statements - used strategically correctly
- Immigration step-up, a company moves to Germany
- Tax liability for sole proprietorships and partnerships
- Tax liability for Swiss corporations
- Permanent establishment
- Taxes in China
- International sales tax
- International employees
- Differences in labor law, tax law, social security law
- Working in the home office international
- Tax liability of employment income according to DTA
- Income tax for cross-border commuters, domicile abroad, without an employment contract
- Working in the employer's business premises
- Shares in partnerships and corporations
- Company formation/start-up
- Management consultancy
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- Tax liability in Switzerland
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- 60-day rule in the DBA Germany-Switzerland
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- Income as a director
- Child benefit in cross-border cases
- Swiss AHV system / income tax
- Additional taxation between Germany and Switzerland
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- Purchase and financing of land, defense against enforcement
- Family & inheritance law, inheritance tax
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It is therefore not necessary to have a contractual relationship between the parties involved, although employer obligations still arise from a purely tax perspective when employees from abroad are deployed in Germany. As long as the “employee” has a place of residence or habitual residence in Germany, he or she is subject to unlimited tax liability anyway.
On the other hand, anyone who has no place to live in Germany but receives employment income here will be subject to limited tax liability on this part of their income in Germany. The tax law includes income from employment in the tax liability if the work is carried out or exploited domestically. The place where the work is carried out takes precedence over the place of utilization. If the work is carried out domestically but exploited abroad, then there is no foreign, but domestic income.
Remuneration paid by a third party is to be included in tax liability if it is granted for the purpose of employment and can therefore be considered as the fruit of the employee's service to the employer. The main use case is compensation for employee inventions. Although the remuneration does not reward the work done by the employee, it does compensate for the employer's right to claim the invention.