{"id":1602,"date":"2026-10-09T14:59:04","date_gmt":"2026-10-09T12:59:04","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1602"},"modified":"2026-10-09T14:59:04","modified_gmt":"2026-10-09T12:59:04","slug":"knp-881-f9b2f369c44a","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-881-f9b2f369c44a\/","title":{"rendered":"Uden\u00adlands\u00adke virksom\u00adhe\u00adders skat\u00adtep\u00adligt i Tysk\u00adland: Hvor\u00adn\u00e5r ops\u00adt\u00e5r der et fast driftssted?"},"content":{"rendered":"

En uden\u00adlandsk virksom\u00adhed kan bli\u00adve skat\u00adtep\u00adlig\u00adtig i Tysk\u00adland, sel\u00advom hoved\u00ads\u00e6\u00addet og ledel\u00adsen fort\u00adsat er belig\u00adgen\u00adde i udlan\u00addet. Det afg\u00f8\u00adren\u00adde kri\u00adte\u00adri\u00adum er drifts\u00adstedet. Men ikke enhver for\u00adret\u00adnings\u00adak\u00adti\u00advi\u00adtet i Tysk\u00adland udg\u00f8r auto\u00adma\u00adtisk et s\u00e5dant.<\/p>\n

Hvad er et fast driftssted if\u00f8lge tysk lovgivning?<\/h2>\n

Den tyske skat\u00adtel\u00adov\u00adgiv\u00adning defi\u00adne\u00adrer et drifts\u00adsted i \u00a7 12 i skat\u00adtel\u00adoven (AO) som en fast for\u00adret\u00adnings\u00adfa\u00adci\u00adli\u00adtet eller anl\u00e6g, der tje\u00adner virksom\u00adhe\u00adden i for\u00adbin\u00addel\u00adse med dens akti\u00advi\u00adte\u00adter. Typi\u00adske eks\u00ademp\u00adler er filia\u00adler, kon\u00adto\u00adrer, lag\u00adre eller v\u00e6rks\u00adteder. Ogs\u00e5 byg\u00adge- og mon\u00adte\u00adrings\u00adar\u00adbej\u00adder kan under vis\u00adse forud\u00ads\u00e6t\u00adnin\u00adger betrag\u00adtes som et driftssted.<\/p>\n

Det afg\u00f8\u00adren\u00adde er imid\u00adlert\u00adid ikke en insti\u00adtu\u00adti\u00adons for\u00admel\u00adle beteg\u00adnel\u00adse, men den fak\u00adtis\u00adke anven\u00addel\u00adse. If\u00f8l\u00adge fast rets\u00adpraks\u00adis kr\u00e6\u00adver For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen (BFH) en fast til\u00adknyt\u00adning til et bestemt sted, en vis varig\u00adhed, en erhvervs\u00adm\u00e6s\u00adsig anven\u00addel\u00adse og en ikke blot mid\u00adlert\u00adidig r\u00e5de\u00adret over loka\u00adler\u00adne (BFH, dom af 7. juni 2023, sagsnr. I R 47\/20).<\/p>\n

Ret\u00adten til at dis\u00adpon\u00ade\u00adre over loka\u00adler\u00adne beh\u00f8\u00adver ikke at v\u00e6re base\u00adret p\u00e5 ejers\u00adkab eller en egen leje\u00adkon\u00adtrakt. Ogs\u00e5 loka\u00adler hos et udpe\u00adget ser\u00advice\u00adfir\u00adma kan v\u00e6re til\u00adstr\u00e6k\u00adke\u00adli\u00adge, hvis den uden\u00adlands\u00adke virksom\u00adhed fak\u00adtisk og varigt anven\u00adder dem til sine for\u00adm\u00e5l (BFH, dom af 23. marts 2022, sag nr. III R 35\/20). Et blot lej\u00adlig\u00adheds\u00advis ophold i and\u00adres loka\u00adler er der\u00adimod ikke tilstr\u00e6kkeligt.<\/p>\n

En national eksamen er ikke nok i sig selv<\/h2>\n

Selv hvis der if\u00f8l\u00adge tysk ret fore\u00adlig\u00adger et fast drifts\u00adsted, m\u00e5 det ikke v\u00e6re slut\u00adnin\u00adgen p\u00e5 ana\u00adly\u00adsen. Hvis der fin\u00addes en dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adle (DBA) mel\u00adlem Tysk\u00adland og det land, hvor virksom\u00adhe\u00adden har sit hjem\u00ads\u00adted, skal den\u00adne efter\u00adf\u00f8l\u00adgen\u00adde gen\u00adnem\u00adg\u00e5s. DBA\u2019er inde\u00adhol\u00adder deres egne defi\u00adni\u00adtio\u00adner af fas\u00adte drifts\u00adsteder, som kan afvi\u00adge fra den tyske defi\u00adni\u00adti\u00adon. Det er f\u00f8rst den kon\u00adkre\u00adte afta\u00adle, der fast\u00adl\u00e6g\u00adger, om og i hvil\u00adket omfang Tysk\u00adland m\u00e5 bes\u00adkat\u00adte virksom\u00adhe\u00addens overskud.<\/p>\n

Det\u00adte er is\u00e6r rele\u00advant i for\u00adbin\u00addel\u00adse med byg\u00adge- og mon\u00adte\u00adrings\u00adpro\u00adjekter: Den tyske lov\u00adgiv\u00adning fast\u00ads\u00e6t\u00adter en mini\u00admums\u00adpe\u00adri\u00adode p\u00e5 seks m\u00e5ne\u00adder, men vis\u00adse dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adler afvi\u00adger her\u00adf\u00adra. En gene\u00adrel over\u00adf\u00f8r\u00adsel af de tyske fris\u00adter til afta\u00adler\u00adet\u00adten er der\u00adfor ikke tilladt.<\/p>\n

Praktisk eksempel<\/h2>\n

Et ungarsk sels\u00adkab (sva\u00adren\u00adde til et tysk GmbH) har hjem\u00ads\u00adted i Ungarn, men bes\u00adk\u00e6f\u00adti\u00adger fast ansat\u00adte i et lejet kon\u00adtor i Tysk\u00adland. Dis\u00adse medar\u00adbej\u00adde\u00adre bet\u00adje\u00adner kun\u00adder og leve\u00adrer teknis\u00adke tje\u00adnes\u00adtey\u00addel\u00adser. Sels\u00adka\u00adbet har p\u00e5 grund\u00adlag af en kon\u00adtrakt\u00adlig afta\u00adle per\u00adma\u00adnent r\u00e5de\u00adret over lokalerne.<\/p>\n

I det\u00adte til\u00adf\u00e6l\u00adde taler meget for, at der er tale om et tysk fast drifts\u00adsted i hen\u00adhold til \u00a7 12 i skat\u00adtel\u00adoven (AO). I n\u00e6s\u00adte trin skal dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adlen mel\u00adlem Tysk\u00adland og Ungarn under\u00ads\u00f8\u00adges, inden der ops\u00adt\u00e5r kon\u00adkre\u00adte skatteforpligtelser.<\/p>\n

Glem ikke registreringspligten<\/h2>\n

N\u00e5r der opret\u00adtes et drifts\u00adsted, skal anmel\u00addel\u00adse\u00adsp\u00adlig\u00adten over\u00adhol\u00addes. I hen\u00adhold til \u00a7 138 i den tyske skat\u00adtel\u00adov (AO) skal \u00e5bnin\u00adgen af et drifts\u00adsted anmel\u00addes til den kom\u00adpe\u00adten\u00adte kom\u00admu\u00adne, som deref\u00adter under\u00adret\u00adter skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne. Deru\u00addo\u00adver skal der ind\u00adle\u00addes en skat\u00adte\u00adre\u00adgis\u00adtre\u00adring hos skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne. Desu\u00adden kan det v\u00e6re n\u00f8d\u00adven\u00addigt at indgi\u00adve en erhverv\u00ads\u00adan\u00admel\u00addel\u00adse i hen\u00adhold til \u00a7 14 i erhvervsloven (GewO).<\/p>\n

Kontroller moms separat<\/h2>\n

Begre\u00adbet \u00bbfast drifts\u00adsted\u00ab i for\u00adbin\u00addel\u00adse med indkomst\u00adskat og behand\u00adlin\u00adgen i for\u00adbin\u00addel\u00adse med moms er ikke iden\u00adtis\u00adke. Det er is\u00e6r vig\u00adtigt at bem\u00e6r\u00adke \u00a7 13b i lov om moms (UStG), som inde\u00adhol\u00adder s\u00e6r\u00adli\u00adge bestem\u00admel\u00adser for uden\u00adlands\u00adke virksom\u00adhe\u00adder. Et inden\u00adlandsk drifts\u00adsted bety\u00adder ikke auto\u00adma\u00adtisk, at der ved hver oms\u00e6t\u00adning anta\u00adges at fore\u00adlig\u00adge mom\u00adsp\u00adligt i Tysk\u00adland. De moms\u00adret\u00adli\u00adge kon\u00adsek\u00adven\u00adser b\u00f8r der\u00adfor ana\u00adly\u00adse\u00adres separat.<\/p>\n

Uden\u00adlands\u00adke virksom\u00adhe\u00adder, der dri\u00adver virksom\u00adhed i Tysk\u00adland eller \u00f8ns\u00adker at g\u00f8re det, b\u00f8r i god tid f\u00e5 afkla\u00adret sp\u00f8rgs\u00adm\u00e5\u00adlet om fast drifts\u00adsted ud fra et skat\u00adter\u00adet\u00adligt syns\u00adpunkt. Kon\u00adsek\u00advens\u00ader\u00adne af en for\u00adkert vur\u00adde\u00adring sp\u00e6n\u00adder fra efter\u00adbe\u00adta\u00adling af skat til over\u00adtr\u00e6\u00addel\u00adser af registreringspligten.<\/p>\n

\n

Kil\u00adde: Hau\u00adfe: Skat<\/a><\/p>\n<\/div>\n

\n

Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

At dri\u00adve for\u00adret\u00adning i Tysk\u00adland bety\u00adder ikke auto\u00adma\u00adtisk, at der fore\u00adlig\u00adger et fast drifts\u00adsted. Hvad der vir\u00adke\u00adlig t\u00e6ller.<\/p>","protected":false},"author":1,"featured_media":1591,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[399,44,36,267,355,400],"class_list":["post-1602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht","tag-auslaendisches-unternehmen","tag-betriebsstaette","tag-bfh-urteil","tag-doppelbesteuerungsabkommen","tag-koerperschaftsteuer","tag-steuerregistrierung"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1602"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1602\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1591"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}