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Particularly in the case of longer-term assignments abroad, the answer is not always straightforward. An employee may continue to have a home in Germany while living and working abroad. In such cases, both countries may regard the individual as tax resident under their respective domestic laws.

During this pandemic many companies are trying to keep their economic or professional activities going by sending people home and letting them work from there. This measure is not suitable for all businesses, but it is keeping many alive. Manufacturing companies or craft businesses will not be able to do this, but many of those in the service sector are taking this route right now.

Starting a business in Germany requires various registration procedures. The same applies for fundamental changes in the entity’s legal structure or the liquidation of the entity or the termination of business activities.

Expatriates living and working in Germany are aware of the fact that relocation to Germany has consequences in regard to their tax situation. Most expatriates who live and work in Germany are employees who work for a German or foreign …