Frank Dissen

We are pleased to present the 1st edition of our WTS Global Mobility Newsletter for 2023.

During the year a Ukrainian resident employed by a representative office of a German company in Ukraine has come to Germany and is working remotely for the Ukrainian office.

In Germany, a new fact has been introduced that has led to an obligation for non-residents to file a German income tax return. In the majority of cases, this will cause a considerable additional tax burden in addition to the additional effort of submitting the declaration. It applies as of the 2020 German tax return filing season which should start in 2021.