Readers’ forum: Auf wiedersehen

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 ...