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Temporary cross-border services without a place of business in Germany

Companies with a place of business in a member state of the EU, Switzerland, Norway, Liechtenstein or Iceland that want to provide occasional services in Germany without establishing a subsidiary in Germany are subject to special, simplified regulations.

Please see the following sections for more information, depending on the area in which you plan to operate across the border:

The laws concerning compulsory working conditions for employees in Germany (contact customs for information) and general sales tax regulations (contact the Federal Ministry of Finance for information) must always be observed. The following laws in particular are relevant: