Working remotely for EU company in uk

I am planning to move to UK to join my partner, but would like to keep working for my German company. I am eligible for a high skilled individual visa, so I can reside in UK. I am wondering whether my company has any obligations (i.e. do they need to register an office in UK or similar), in order to keep me as a remote working employee once I move?

Hi,

Your German employer does not need to do anything as far as HMRC is concerned. You will become resident in the UK for tax purposes, this means that the income from your remote work for the German company will be taxable in the UK. The tax treaty between the UK and Germany, allows HMRC to tax your German employment income, as you carry that work out, while physically, in the UK. You will need to declare your German employment income in a Self Assessment tax return each year.

You will need to contact the German tax authorities to let them know you will be permanently leaving Germany and find out how you ensure that your employment income is no longer taxed in Germany.

Thank you.

Hi, I found this conversation very helpful. I am in a similar situation. A Germany-based company wants to employ me as a network administrator. I'll be exclusively working remote from my home in England. My salary will be paid out of Germany. Does the employer have to register with HMRC for PAYE and NIC purposes? If I understand the post above correctly, the could pay the full salary without any deductions. but I would have to declare my income fro the German company exclusively in a Self Assesment tax return. The employer would not have any contact with English tax law an National Insurance Contributions UK. Thanks for your help!

Hi,

The company does not need to register here and you would then declare all information on a tax return. You can see guidance here:

Tax on foreign income

Thank you.

Hello, I own agermsn gmbh and would like to emoyee uk residents. They will work remotely from the uk and will not travel to Germany for work purposes. Can I pay them on a german payroll? Am I responsible for their pension and NI contributions? Am I able to employee them as a contractor if they are working solely for my company or should I employ them? If they are employed can I pay them from a german payroll? Thank you in advance

Hi ,
 

We cannot comment on how you employ these worker, however you are able to set up a voluntary scheme in the UK to allow you to deduct Tax and NI for these employees if you wish. Please contact us on 0300 200 3200 and we can assist you with this . Thank you .

Hello, I am an EU citizen with settled status in the UK. I recently received an offer from a Cyprus company for a full time permanent role.As the taxes will not be managed by PAYE, I understand from previous posts that I will have to fill out a self assessment form end of each year. I have the following questions: 1. Do I have to pay monthly taxes and then end of the year declare self assessment form too? 2. How do I pay National Insurance in the UK if the employer pays me in full and leaves sorting out all taxes by myself? 3. They do not provide any pension schemes. So do I have to manage pension schemes myself in the UK? 4. Do I need to pay taxes both in the UK and in the EU? Kindly help.

Hi,
Please see the link below.
Tax on foreign income: Overview
Thank you.

Hi, I am in a similar situation:
I am a UK resident and will be employed by a German GmbH.
If I understood correctly: the GmbH does not have to register in the UK.
What is still unclear to me: Can I pay National insurance myself as an employee?
And what is the "voluntary scheme " you were referring to?
Thanks! 

Hi aragab80s Ragab 
Your employer is in the EU, they may need to register a PAYE scheme if any of the EU/UK Withdrawal agreements apply or if they have premises/offices in the UK.
If not you will need to set up a Direct Payment scheme in your name and account for NIC or your employer can voluntarily set up a scheme in their name. 
Please use the options available at Employers: general enquiries for further assistance.
Thank you.
 

Greetings from Athens, Greece. I am a freelance translator currently collaborating with two publishing houses in Athens. I would very much like to move to UK and keep working as a freelancer from London. What are the specific requirements? Would I have to be taxed in the UK?

Hello, In August of this year, my partner successfully applied for an unmarried partner visa permitting him the right to work and live in the UK (he's a German native). Since then he's been applying for work but has had no luck, so we're looking into him working fully remotely for a German employer and living in the UK. We'd like to move into a London apartment together in the new year. I understand from the posts above he should: A) Declare his German employment income in a Self Assessment tax return each year. B) Contact the German tax authorities to let them know he will be permanently leaving Germany and find out how he ensures that his employment income is no longer taxed in Germany. Will both of these tasks need to be completed before he can move to the UK? And is there anything further that needs to be done? Thanks in advance!

Hi Andriana SAKKA,
If you are resident in the UK you will be liable on your income if remitted here. You can see guidance here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you.

Hi,
As he is resident in the UK and working for an overseas employer, he will have foreign income, which he needs to declare in a Self Assessment tax return.  
As he will be taxable on this income in the UK and not Germany, he needs to submit a certificate of residence to the German tax authority as part of his request not to tax this income in Germany.  
He can request a certificate of residence at:
How to apply for a certificate of residence to claim tax relief abroad
Thank you.

our German company does not need to register an office in the UK to keep you as a remote employee. However, they may need to comply with UK tax and employment laws, such as: Tax Obligations: Your company may need to register for UK PAYE (Pay As You Earn) if they are responsible for withholding income tax and National Insurance Contributions (NICs) from your salary. Employment Law: Your employment contract may need to align with UK labor laws. Permanent Establishment Risk: If your work creates significant business activity in the UK, your company might need to assess whether this constitutes a "permanent establishment," which could have tax implications.

If you move to the UK under a visa that allows you to live and work there, such as the High Potential Individual visa, you can legally continue working remotely for your German employer. However, there are important considerations for both you and your employer. Once you reside in the UK, you are likely to become a UK tax resident, meaning you will need to pay UK income tax on your worldwide income, including your salary from the German company. You may also need to file a self-assessment tax return with HMRC. For your employer, there may be obligations to consider. If you work remotely from the UK, the German company might need to evaluate whether this creates a "permanent establishment" (PE) in the UK, which could trigger corporate tax liabilities. While remote work alone typically does not create a PE, it depends on the nature of your role and activities. Additionally, the company may need to comply with UK employment laws and register for UK payroll to deduct income tax and National Insurance contributions from your salary. It is advisable for both you and your employer to consult with tax and legal professionals familiar with UK and German regulations to ensure compliance and avoid potential issues.

If a German citizen was working remotely for a company in the Republic of Ireland, and was in the UK to visit friends and family (so visiting as a tourist and does not currently have a visa to remain longer) would they need to declare the income for UK taxation, and is there a limit beyond the tourist 6-month maximum for which they could stay in the UK while working?

Hi ,
 

No they would not declare for such a small period. If you are in the UK for 183 days or more in a tax year, then you are classed as resident and need to declare your income . Thank you .

Hi, My husband is working in the UK on the basis of a Skilled Worker Visa and I moved with him as a „Dependant“, allowed to work in the UK. We are both German citizens but UK residents. So far, I was on maternity leave with my German company without any income. Now, my maternity leave comes to an end and I would like to start working for my German employer from the UK. I understand from the above that this is doable and I would need to clarify with German tax office regarding double taxation plus would need to self declare taxes at the end of the year. What I still don’t really understand is how a) social insurance and b) health insurance would work and if there is anything else to be considered for me. My employer does actually have a branch in the UK but I would keep working and being employed for the German GmbH. Does that make any difference on the PAYE and NIC topic described above? What happens of they would jot register specifically for me? Does that have any legal consequences? Thanks so much for your feedback upfront and best regards Sarah

Hi SarahLKK,
As you are resident in the UK, but working for a German employer, you will be taxable on your employment income in the UK and not in Germany. You will need to request a certificate of residence here:
How to apply for a certificate of residence to claim tax relief abroad
Article 14 of the UK/ German tax treaty covers employment.
You will then have to send the certificate of residence to the German tax authorities, along with any form they would require completion, so that they can repay any overpaid tax and ensure not further tax is deducted from your employment income.
You will be required to declare the foreign employment income in a Self Assessment tax return every year.
If you want to pay class 1 national insurance on your employment income, you will need to contact our employers helpline here for advice:
Employers: general enquiries
Thank you