Guest lecture by Dr Michael Hoheisel (Dipl.-Kfm. / StB / Partner) from GKK Partners.

Exciting practical insights on the topic of 'Taxation of internationally active employees': Many thanks to Dr Michael Hoheisel (Dipl.-Kfm. / StB / Partner) from GKK Partners for his interesting guest lecture at the WFI in December 2024.

In his lecture, Dr Michael Hoheisel explained the taxation of internationally active employees under national tax law and from the perspective of double taxation treaties. He provided a comprehensive insight into the relevant aspects of international employee taxation from the perspective of both the employer and the employee. The areas covered included limited and unlimited tax liability, the concept of economic employer and permanent establishment, and information on social security obligations. The theoretical aspects were illustrated with many interesting facts from professional practice and examples of tax regulations from other countries. The subsequent get-together provided an opportunity for personal dialogue and further questions.