Fallstricke für beide Seiten: Workation-Risiken: Extra-Steuer und Betriebsstätten-Gründung

Planning a remote work trip to a European vacation spot while employed in Germany? If you're both working and earning income in Germany, you must be aware of the tax implications. Typically, the 183-day rule from Double Taxation Agreements (DBA) comes into play. According to Daniela Karbe-Geßler from the German Association of Taxpayers, if you're abroad for fewer than 183 days in a year and maintain your German residency while the German company pays your salary, you remain liable for German taxation.

However, caution is advised as exceeding the 183-day limit in the foreign country could require you to pay taxes there, depending on the specific DBA. Moreover, if a manager or business owner makes crucial business decisions during a workation, there's a risk of inadvertently establishing an establishment in the foreign country.

This could lead to significant tax and legal obligations for the company, including corporate taxation, as advised by Karbe-Geßler. The "establishment risk" is amplified if employees perform specific actions during the workation, as noted by Prof. Michael Fuhlrott, a labor law specialist with the German Association of Labor Lawyers.

These actions include handling internal tasks, consulting customers, negotiating contracts, and representing the company externally. Such scenarios necessitate careful consideration by employers beforehand.