Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

Readers’ forum: Auf wiedersehen

© Copyright LexisNexis 2024. All rights reserved.

06 May 2020
Issue: 4742 / Categories: Forum & Feedback
Tax implication of new working arrangements abroad.

I act on behalf of a client who is a young man who continues to be concerned about the consequences of Brexit. He therefore made the decision to stop working through his personal service company in June 2019 and went to live and work in Germany.

He has in effect continued to do the same work but he works as a Freiberufler which is a German term for freelancer. He is now a self-employed individual and he is contracted through a different UK company than before. Previously he received his fees through a UK bank account and these were then transferred to Germany. From 1 April 2020 he transferred his self-employment contract to a Dutch company and is no longer paid through the UK but he continues to work and live in Germany.

As far as I can see ...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

READERS' FORUM premium icon
Read All
Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
DEADLINE DATES
CASES premium icon
Read All
No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
Copyright © 2024 LexisNexis
back to top icon