We prepare records of stays, workplaces and pay for workers posted to Germany. We coordinate the documents and communication with the relevant specialists. Optima Prime organises documents, communication and administrative support. Individual tax advice, preparation of German tax returns and representation in tax matters are provided by appropriately authorised partners.
Tax and contributions for posted workers
The remuneration of a posted worker is subject to a range of public levies, each governed by its own set of rules. These determine in which country a given levy must be paid, what its assessment base is, and which tax rate applies.
We compile the information for analysis by an authorised tax partner.
The 183-day rule and Article 15 of the PL/DE treaty
For personal income tax purposes, the length of the employee's stay abroad is decisive. Exceeding the threshold of 183 days within any 12-month period (roughly six months) may change a worker's tax obligations.
Under Article 15(1)–(2) of the double-taxation treaty between Poland and Germany (UPO PL/DE), income from employment should, as a rule, be taxed in the state where the work is actually performed – that is, where the employee is physically present.
Short-term posting – when tax is due in Poland only
There is, however, an important exception to this rule, concerning so-called short-term posting. If an employee who is a Polish tax resident is employed by a Polish employer that does not have a permanent establishment (Betriebsstätte – a fixed place of business) in Germany, and the employee's combined stay in Germany does not exceed 183 days within a 12-month period, then their remuneration remains taxable solely in Poland – despite the work being performed temporarily on German territory.
Assessing these conditions helps establish the appropriate tax treatment and the formalities needed in Germany. We prepare the documents for an authorised tax partner to check these conditions before your employee departs.
Longer stays and changes to posting arrangements
Longer stays or changes to posting arrangements call for a fresh assessment of the tax position. We organise the records and communication with an authorised partner, who assesses the obligations and prepares the required German tax returns.
If a separate certificate or exemption procedure is needed, we help assemble the supporting documents.
The scope of our service
- Compiling stays, workplaces and remuneration records
- Preparing employer and establishment information for assessment by an authorised partner
- Organising payroll and settlement documents
- Coordinating German returns and required certificates with authorised partners
- Ongoing communication and administrative support
Tell us the workplaces and planned posting periods. We will discuss the required records.