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by KellyCriterion 76 days ago
Its a little bit more complicated:

https://www.vlh.de/wissen-service/steuer-abc/183-tage-regelu...

1 comments

That articles refers to employees (Arbeitnehmer) which is something completely different.
Yes, and if you are a company owner, you usually have a contract between you and yourself? (https://www.hensche.de/Rechtsanwalt_Arbeitsrecht_Handbuch_Ge..., "Geschäftsführeranstellungsvertrag")

So OP has to clarify on both layers: natural person himself, legal entity, and the relation between them. And the result is affected by the questions OP raised?

If you are a shareholder director (“Gesellschaftergeschäftsführer”) you have a contract but are still treated as self employed for most laws. The 183days rule does not apply in that case.