Working abroad as a German resident, is there a time limit?

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I would appreciate any help/advice the forum readers could give me regarding this question (I tried searching in other posts but could not find a satisfying answer):  Is there a time limit to the number of days (during a year) one could work abroad while retaining tax residence in Germany?

 

I am an EU national living in Germany for over a decade.  Due to a family situation, I would like to work in an EFTA country for part of the year.  I am able to do my job remotely and the company I work for is open to the idea but the HR department told me that the maximum time I could work abroad is capped at 25% of the time.  Is this a legal limit (either tax or labor law)?  I was under the impression that as long as I was physically present in Germany 183+ days of each year, then I would remain a German resident for tax purposes.

 

Thank you for your time and help to those that reply!

 

 

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Your HR is telling you this so in your shoes I would ask HR to refer you to the law or tell you if this is not a law but company policy.  I have not heard of such a law.  Maybe you can agree with them on a don't ask, don't tell policy where you are working from home and they would not ask you where home is.

 

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Quote

Maybe you can agree with them on a don't ask, don't tell policy where you are working from home and they would not ask you where home is.

 

 

Not a good idea. They are probably worried about the Unfallkasse

 

I think there an S Form you can use, but I can't remember which one.

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The OP can't use the rules for posted workers because he is not being posted. 

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3 hours ago, engelchen said:

The OP can't use the rules for posted workers because he is not being posted. 

 

That is correct.  In the scenario I am describing, I will not be an expat nor will I be posted abroad. I will travel at my own expense to be able to attend a family situation that requires me to be in another country for an extended period of time in short intervals (approximately 2 weeks per month).

 

Thank you to those who have already replied and if someone has more info, I highly appreciate it!

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So long as you maintain an abode "Wohnsitz" in Germany, e.g. an apartment you rent and which is available to you 24/7, you will be regarded as a tax resident regardless of the amount of time spent abroad (§ 8 Abgabeordnung). 

 

If you are physically present in some other country long enough you may also acquire tax residence there in which case you would be tax resident in two countries simultaneously. Then, if that country has a tax treaty with Germany you might have to invoke the treaty "tie breaker" rules to determine which of the two countries would be entitled to the lion's share of your financial hide and which would get the left-overs.

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