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Home Experts Wolfram Grünkorn

Wolfram Grünkorn

Managing Partner


Wolfram Grünkorn has more than 33 years of professional working experience, of which he spent 11 years in Vietnam. He is the Managing Partner of WTS Tax Vietnam Co., Ltd, and Grünkorn & Partner Law Co., Ltd. He is working on foreign investment and business projects in Vietnam, focusing on international and Vietnamese taxation as well as related legal matters

Compliance is our mission and also the best long-term investment
Service(s)
Transfer Pricing & Valuation Services International Corporate Tax Services Customs Services
Areas of Expertise
Business Consulting
International Tax
Corporate Tax (Advisory)
FCWT (Foreign Contractor Withholding Tax)
Setting up and managing subsidiaries in Vietnam
Trade Facilitation
Customs
Education
Admission to Bar Association
Brandenburg
Second State Examination in Law
Bayreuth
Bachelor of Laws
The University of Bayreuth
Languages
German, English
Professional Experience
Managing Partner of Grünkorn & Partner Law
Managing Partner of WTS Tax Vietnam
Chairman of the Supervisory Board of Stadtwerke Frankfurt (Oder)
Working as lawyer since 1990
Working as lawyer in Vietnam since 2012
WTS Tax Vietnam Co., Ltd.
Wolfram Grünkorn
Managing Partner
Chairman of Members Council
Vietnam
08 th Floor, TMS Building 172 Hai Ba Trung, District 1
Ho Chi Minh City
+84 28 7302 5772
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Authoring and contributions by Wolfram Grünkorn

According to Article 2 (1) (b) Law on Corporate Income Tax (CIT) a foreign enterprise (FE) is subject to CIT in Vietnam “with or without a permanent establishment in Vietnam.”

Vietnam: Tax exposure of the PE 
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The case: German company A employs person B with residence in Vietnam for working on projects of A in Germany and other countries. A is not registered in Vietnam. A and B intended that B will be working for A in Germany, but this plan cannot be implemented due to COVID-19 restrictions. After these restrictions are lifted, B remains in Vietnam. B does not have an independent business in Vietnam, he is employee.

Does having an employee in Vietnam create a permanent establishment?
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Vietnam establishes the Foreign Contractor Withholding Tax, which is a system for calculating and paying VAT and CIT

Permanent establishment (PE) in Vietnam
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