Miscellaneous 2020

Spoiling Oktoberfest - Expat's hosts in the wage-tax-crosshair

Source: Australian Tax Forum Journal Article

Published Date: 1 Dec 2020


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.

Author Profile
Oliver Tillmann

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Miscellaneous 2020

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