Einsatz von Lehrenden einer österreichischen Fachhochschule an einer Betriebsstätte in Deutschland
This article critically assesses the tax and social security law consequences for lecturers working at a permanent establishment of an Austrian university of applied sciences in Germany. From an Austrian tax perspective, the lecturer needs to be classified as either a full-time or a part-time lecturer, depending on the number of teaching hours. Part-time lecturers are usually treated as employees for tax and social security purposes in Austria but are classified as self-employed in Germany. This results in an international qualification conflict that needs to be resolved according to Art 15 of the tax treaty between Austria and Germany.
Rechbauer, M., Rünger, S., Sielaff, C. und Faveris, S. (2022): Einsatz von Lehrenden einer österreichischen Fachhochschule an einer Betriebsstätte in Deutschland, in: Steuer und Wirtschaft International, 32. Jg., Heft 4, S. 180-191.
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