6.1.3 Employer Has No Place Of Business In Jurisdiction

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction

Commentary

Germany

EStG, s 38 stipulates that where a foreign employer (see 5.3) does not have a place of business in Germany, the tax office may allow a third party with residence, management, seat or permanent representative in Germany to fulfil the foreign employer's obligations in their own name if the following conditions are met:

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9.7.2 Civil contracts

5.2 Employee registration

2.2.1 ATP Livslang Pension

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

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6.1.3 Employer has no place of business in jurisdiction

Germany

9.7.2 Civil contracts

5.2 Employee registration

2.2.1 ATP Livslang Pension

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

4.2 Company car

4.4 Car allowance

3.5 Stock options

6.3 Inbound employees on assignment

2.2 Social security contributions

6.2 Double tax relief

3.7.3 Sale of shares

3.7.7 Occasional leave

3.3 Participatory bonus

3.3 Leave of absence

9.6.2 Holiday pay

1.4.2 Employee leaving indemnity (TFR)

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

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6.1.3 Employer has no place of business in jurisdiction

Germany

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