Contract in Luxembourg

[SueEllen]

Well, there IS such a rule. However it doesn't apply in the context of LTDs. It's for companies sending their employees abroad on short assignments. Anyway, the rule is irrelevant in this case.

Depends on the EU country the contract is in.

Both myself and NLUK have given explanations of it in the many threads involving contracting abroad.

Regardless of the model used if you are a one-man limited company without other UK resident directors you are excluded.

[m0n1k3r]

Would air bnb be ok or hotel be best? What about the tax implications?

If you rent a flat then that is deemed as "permanent establishment" for both yourself and your company. If you keep to hotels and other short-term accommodation then it's easier to argue that you are a posted worker.

[BlasterBates]

Whether the contract is taxable or not has nothing to do with whether you stay in a hotel or rent a flat. The point is your office is defacto the client where you're working.

i.e. if you are taxed where you work.

[m0n1k3r]

Whether the contract is taxable or not has nothing to do with whether you stay in a hotel or rent a flat. The point is your office is defacto the client where you're working.

i.e. if you are taxed where you work.

Depends on the country.

[BlasterBates]

Depends on the country.

In Europe you will find that is pretty much universal. There is a good reason for this rule and that is it would be very simple to avoid tax by simply rotating your workforce from a low tax location.
i.e. Indian companies have to tax themselves in the UK even though they bring in staff on short term visas.

I would say no European country in the EU(EEA) would allow this.

[m0n1k3r]

In Europe you will find that is pretty much universal.

It isn't. It is up to the local tax authorities to determine, and it much depends on how companies are viewed in the particular country. Not all tend to look through one-man limited companies, but on the other hand may require other registrations and compliance intended for a bit larger companies (since single-director companies are not common elsewhere).

I had to look into this in detail as an accountant some time ago (that's another career I have).