British freelancer doing work in Germany

2 posts in this topic

Hello,

I am a lecturer and freelance filmmaker based in Britain, and I have been invited to do a guest lectureship at a German university. They are offering me a freelance contract (which states: "Herr XXXX hat eigenverantwortlich den Verpflichtungen nachzukommen, die ihm nach deutschem Steuer- und Sozialversicherungsrecht obliegen."). My British accountant has told me that I will have to tax the payment in the UK (as a freelancer), but others have said I will be taxed in Germany. I am aware of the Germany-UK double taxation convention, but having read that, things are not clearer. Has anybody been in a similar situation? Where would I be taxed? By the way, I will hardly spend any time in Germany, as the work will be remotely, so I won't have any residency there or need social insurance.

Many thanks.

Riddlercat

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I would argue that Article XIII of the tax treaty would exempt your honorarium from German income taxation.

 

Whether it would also be exempt from VAT appears to depend upon the degree to which your educational services are integrated in the university's program of instruction:

https://steuerberater-reinold.de/blog/2009/06/09/umsatzsteuer-und-selbstaendige-auslaendische-gastdozenten/

 

My advice would be to take the money and run and let the university worry about the VAT.

 

 

 

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