4 ms·

Its a little bit more complicated: https://www.vlh.de/wissen-service/steuer-abc/183-tage-regelung-was-ist-das.html https://www.vlh.de/wissen-service/steuer-abc

• littlecranky67 7mo ago
  That articles refers to employees (Arbeitnehmer) which is something completely different.
  • KellyCriterion 7mo ago
    Yes, and if you are a company owner, you usually have a contract between you and yourself? (https://www.hensche.de/Rechtsanwalt_Arbeitsrecht_Handbuch_Geschaeftsfuehrer_Anstellungsvertrag.html https://www.hensche.de/Rechtsanwalt_Arbeitsrecht_Handbuch_Ge..., "Geschäftsführeranstellungsvertrag") So OP has to clarify on both layers: natural person himself, legal entity, and the relation between them. And the result is affected by the questions OP raised?
    • littlecranky67 7mo ago
      If you are a shareholder director (“Gesellschaftergeschäftsführer”) you have a contract but are still treated as self employed for most laws. The 183days rule does not apply in that case.