Life and work are becoming increasingly mobile and location-independent. In many professions, you can virtually work from anywhere in the world with a notebook. This has implications for tax liability.
Our taxation is based on various principles. For companies, the registered office theory applies. Here, tax liability is based on the location of the company’s registered office. Here, too, there may be deviations in international cases if, for example, the management is located abroad and a permanent establishment is established here. But can a home office be a permanent establishment and when? What are the consequences of a possible relocation abroad?
The client information brochure is intended to provide you with an initial insight and to highlight possible problem areas that a relocation of the workplace abroad may entail.
In addition, I will be happy to provide you with individual advice.