Step 2 - Type of Service Provision
- Your company is based in a country that is neither member of the EU nor of the EEA (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