IR35 Equivalent Worldwide

[rocktronAMP]

no wonder the UK is in such crap with aspirations like this.

Lance, you know perfectly well that I am lazy as ....

[Lance]

To battle to pay compulsory health (or societal) insurance or not. In Germany, every employee had the social security (Balmer, Baumer or something like that) and there was no escape paying for it, taken at source. This makes sense and of course this will be political and legal struggle going forward post-covid 19 for all nations.

What is the situation in other countries regarding claiming business expenses before tax?

Can a German contractor living and home resident in Hannover suddenly live and work away from home in Berlin?

I think it will be interesting to build a Wiki table or shared document with some datapoints for each country. PSC allowed or not? Business expenses allowed or not? Travel expense or not? etc

OP if you eventually build such a wiki, then it'd be very useful (please share).

Here's an idea I think is really great.

Will someone else do it?

no wonder the UK is in such crap with aspirations like this.

[Eirikur]

I contracted for two years in Ukraine about 20 years ago, was on the expat flat tax rate of 12.5%, which made me an employee, including 30 paid holidays, which was 10000 times more easy then setting up a company. Not sure if that flat rate still exists.
However life is expensive if you don't know the language and you have to rely on services companies to do your taxes and find accomodation,etc as expats are generally seen as walking ATMs.

[rocktronAMP]

The rules are fairly similar in most countries with a compulsory insurance which you can exempt yourself from if you are self-employed. There are also rules in most of these countries to prevent employers from getting around paying it, by getting their employees to be self-employed i.e. IR35. The UK is unique in that Insurance is a tax and not administered by different govt. depts or agencies. This means if you work temporarily in these countries no-one is going to chase you based on your tax return. It is highly unlikely they'll ever get around to checking whether you're really self-employed and if they do you can probably expect nothing more than to back-pay the contributions which in any case would entitle you to a pension. Unlike in the UK, social insurance in most countries is that, it is a proper insurance with contractual benefits.

You need to find out about the rules in each country, register yourself correctly and ensure you're registered for insurance where it is compulsory. Usually if you are resident in another country they will accept health coverage from the other country.

It is not easy to set yourself up as self-employed in a foreign country, so the chances are is that you will be working via payroll. In which case you will be paying compulsory insurance.

To battle to pay compulsory health (or societal) insurance or not. In Germany, every employee had the social security (Balmer, Baumer or something like that) and there was no escape paying for it, taken at source. This makes sense and of course this will be political and legal struggle going forward post-covid 19 for all nations.

What is the situation in other countries regarding claiming business expenses before tax?

Can a German contractor living and home resident in Hannover suddenly live and work away from home in Berlin?

I think it will be interesting to build a Wiki table or shared document with some datapoints for each country. PSC allowed or not? Business expenses allowed or not? Travel expense or not? etc

OP if you eventually build such a wiki, then it'd be very useful (please share).

[darmstadt]

Germany has ANÜ: Arbeitnehmeruberlassung – Wikipedia

[BlasterBates]

The rules are fairly similar in most countries with a compulsory insurance which you can exempt yourself from if you are self-employed. There are also rules in most of these countries to prevent employers from getting around paying it, by getting their employees to be self-employed i.e. IR35. The UK is unique in that Insurance is a tax and not administered by different govt. depts or agencies. This means if you work temporarily in these countries no-one is going to chase you based on your tax return. It is highly unlikely they'll ever get around to checking whether you're really self-employed and if they do you can probably expect nothing more than to back-pay the contributions which in any case would entitle you to a pension. Unlike in the UK, social insurance in most countries is that, it is a proper insurance with contractual benefits.

You need to find out about the rules in each country, register yourself correctly and ensure you're registered for insurance where it is compulsory. Usually if you are resident in another country they will accept health coverage from the other country.

It is not easy to set yourself up as self-employed in a foreign country, so the chances are is that you will be working via payroll. In which case you will be paying compulsory insurance.

[northernladuk]

You need to look at each of those countries tax rules I'm afraid.

/thread

[cojak]

Hi there I was wondering if anyone knew or had experience of IR35 in other countries.

I have been asked to supply in a number of countries and am not easily able to find any information.

Through experience I know that Czech Republic have a similar legislation and I had to terminate a contract there.

Any advice ?

The countries I am specifically interested in a this time are: Belarus, Bulgaria, Croatia, Greece, Hungary, Israel, Kazakhstan, Latvia, Poland, Romania, Russian Fed, Slovakia, Ukraine, Austria & Germany.

Thank you in advance.

You need to look at each of those countries tax rules I'm afraid.

[kells]

Hi there I was wondering if anyone knew or had experience of IR35 in other countries.

I have been asked to supply in a number of countries and am not easily able to find any information.

Through experience I know that Czech Republic have a similar legislation and I had to terminate a contract there.

Any advice ?

The countries I am specifically interested in a this time are: Belarus, Bulgaria, Croatia, Greece, Hungary, Israel, Kazakhstan, Latvia, Poland, Romania, Russian Fed, Slovakia, Ukraine, Austria & Germany.

Thank you in advance.