Interactive Guide

Step 2 - Type of Service Provision

Chosen Preferences:

In what manner and for how long do you plan to offer your services in Germany?

  1. Permanently by establishing a business in Germany
    (e. g. through foundation of a subsidiary or branch office)
  2. Temporarily, by physically crossing borders to Germany in order to provide services
    (e. g. sending employees, personal delivery by self-employed business people)
  3. Providing border-crossing services without personal presence in Germany
    (e.g. online-services)

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.