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Where Taxpayers and Advisers Meet

183 day rule

scottc
Posts:1
Joined:Wed Aug 06, 2008 3:04 pm

Postby scottc » Thu Jul 03, 2003 4:37 am

Hello,

I have just started a contract in Germany, which will go on for less than the 183 day rule for tax residency. I have been working outside of the UK for the last 3 years, and own a house in the Netherlands. I will not be returning to the Netherlands, however, or the UK. Would it be possible for me to set up a UK LLP to invoice the contract, not pay German tax, (due to the 183 day rule), and not pay UK tax, as I have been away for more than 1 tax year?, and as such not pay any tax to anybody?.

Ian McTernan CTA
Posts:1232
Joined:Wed Aug 06, 2008 3:02 pm
Location:Bedford
Contact:

Postby Ian McTernan CTA » Fri Jul 04, 2003 7:42 am

You may find German withholding tax applies to the payments. You may need to register for the German equivalent of VAT. You need to find a German tax professional and discuss the matter with him.

There was a specialist in expat tax who answered a couple of questions on the forum a few days ago and it should be worthwhile contacting him to find out his opinion on this.

Ian McTernan CTA
McTernan Associates Ltd
Chartered Tax Advisers
ian@imcternan.com
McTernan Associates Ltd
Chartered Tax Advisers
Bedford
Email through link on website:
http://www.imcternan.com


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