[Ded7xSEoPKYNsDd]

My understanding is that in your 2nd scenario (contractor), the tax/social security authorities might at some point decide that this is Scheinselbständigkeit, and therefore it's actually been scenario 1 all along. What I'm unclear about is whether they'll try to collect from the worker in DE or the company in the US.

[ohthehugemanate]

AFAIK Scheinselbständigkeit is a threat for the company, not the worker... and it's not a threat if the company is not based in DE.

But then, I always maintained one or two other contracts on the side. They made up less than 5% of my income, but their names were in my list of invoices. My tax advisor thought this was a good idea.

[throwaway9283i]

Probably from me. It wouldn't even be a problem for me. I even would pay all of this upfront so there is no hassle five years later.