Spoiling Oktoberfest expat´s hosts in the wage-tax-crosshair Oliver Tillmann
By: Tillmann, Oliver
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Material type: 
ArticlePublisher: 2020Subject(s): TRABAJADORES EXTRANJEROS | RETENCIONES TRIBUTARIAS | IMPUESTOS | ALEMANIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 4, 2020, p. 476-495Summary: When sending employees to work in Germany, international operating enterprises face various challenges. Articles about the taxation of the employees on that score are rife. Since January 2020 an amendment to the German Income Tax Act (EStG) effectively extends the scope of withholding obligations on companies operating on German soil by adding an “arm´s length factor” on supposed wage-payments. In this paper I will outline the rules for wage tax-withholding of secondments to Germany and take a closer look at the effects caused by the amendment.
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| OP 1867/2020/3-7 Tear down and rebuild, or retrofit? | OP 1867/2020/4 Australian Tax Forum: a journal of Taxation Policy, Law and Reform | OP 1867/2020/4-1 Tax complexity in Australia | OP 1867/2020/4-2 Spoiling Oktoberfest | OP 1867/2020/4-3 From uncertainty to objectivity | OP 1867/2020/4-4 Does the Australian Taxation Office disclosure of information impact the costs of tax aggressiveness | OP 1867/2020/4-5 Water taxes |
Resumen.
When sending employees to work in Germany, international operating enterprises face various challenges. Articles about the taxation of the employees on that score are rife. Since January 2020 an amendment to the German Income Tax Act (EStG) effectively extends the scope of withholding obligations on companies operating on German soil by adding an “arm´s length factor” on supposed wage-payments. In this paper I will outline the rules for wage tax-withholding of secondments to Germany and take a closer look at the effects caused by the amendment.
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