Step 2 - Type of Service Provision
- Your company is based in a new EU Member State (back to step 1)
In what manner and for how long do you plan to offer your services in Germany?
- Permanently by establishing a business in Germany
(e. g. through foundation of a subsidiary or branch office)
- Temporarily, by physically crossing borders to Germany in order to provide services
(e. g. sending employees, personal delivery by self-employed business people)
- Providing border-crossing services without personal presence in Germany
Why is this question important? - Establishing a company or business branch in Germany entails different administrative rules and procedures than the border-crossing provision of services. Furthermore, the country of taxation and the applicability of social insurance schemes may depend on the duration of business activities.
I am not sure - what amount of time qualifies as "temporary" or crossborder service provision? - Whether business operations are regarded as permanent, depends on the specific case. Operations that take longer than six months are usually assumed to be permanent.