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21 August 2018
Tax consequences of moving to Germany.
My client is employed by a UK company and is resident and domiciled in the UK. For several years she has been thinking about relocating with her family to Germany. Given the future uncertainty around freedom of movement she wants to move before March 2019.
Her UK employer is generally supportive of remote working but she is worried that the costs of employing her in Germany will be too high.
My client intends to base herself there for at least five years and is aware that she will become resident for tax purposes in Germany paying income tax and social security contributions accordingly. I have four questions for readers:
- What are the likely implications for her employer particularly in terms of additional costs compared with employing her in the UK?
- Are there significant employment law differences...
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