ACCESS GERMANY

SOLUTIONS FOR GERMANY

SELF-EMPLOYED

Retention (for a typical contractor, married)

  • 68% (±8%)*

Eligibility

    • All nationals

Work Permit

    • AFI can assist to obtain a self-employed work permit

Features

    • The contractor works in Germany as a self-employed person
    • AFI Germany GmbH does the self-employed registration for the contractor
    • A self-employed contractor may claim various business expenses which reduce the tax charge
    • Taxes are normally paid every three months as prepayments based on estimated or last year’s income
    • There are no social security charges for self-employed in Germany
    • German medical insurance is obligatory (private or state)

Benefits

    • Higher retention than being an employee due to the absence of social security contributions
    • Flexibility in choosing own working hours and place
    • Possibility of holding simultaneous contracts
    • AFI is expert in German tax and social security
    • AFI does the accounting and prepares tax returns for the contractor
    • Immigration services

Registrations

    • AFI Germany GmbH will ensure all required registrations are done in Germany
    • The contractor must register personally at the town hall

EMPLOYED

Retention (for a typical contractor, married)

  • 54% (±6%)*

Eligibility

  • Only EU/EFTA nationals

Features

    • AFI Germany GmbH is a holder of AÜG licence which enables us to carry out labour leasing activities in Germany
    • AÜG protects the end client from being a deemed employer of the employee
    • AFI Germany GmbH must invoice the end client
    • The contractor is employed by AFI Germany GmbH which runs a payroll and deducts the necessary tax and social security costs
    • The employer and employee social costs are part of the contract value

Benefits

    • Simple and quick to implement
    • Eligibility for unemployment benefits
    • AFI Germany GmbH is expert in German tax and social security

Registrations

    • AFI Germany GmbH will ensure all required registrations are done in Germany
    • The contractor must register personally at the town hall

Retention (for a typical contractor, married)

  • 68% (±8%)*

Eligibility

    • All nationals

Work Permit

    • AFI can assist to obtain a self-employed work permit

Features

    • The contractor works in Germany as a self-employed person
    • AFI Germany GmbH does the self-employed registration for the contractor
    • A self-employed contractor may claim various business expenses which reduce the tax charge
    • Taxes are normally paid every three months as prepayments based on estimated or last year’s income
    • There are no social security charges for self-employed in Germany
    • German medical insurance is obligatory (private or state)

Benefits

    • Higher retention than being an employee due to the absence of social security contributions
    • Flexibility in choosing own working hours and place
    • Possibility of holding simultaneous contracts
    • AFI is expert in German tax and social security
    • AFI does the accounting and prepares tax returns for the contractor
    • Immigration services

Registrations

    • AFI Germany GmbH will ensure all required registrations are done in Germany
    • The contractor must register personally at the town hall

Retention (for a typical contractor, married)

  • 54% (±6%)*

Eligibility

  • Only EU/EFTA nationals

Features

    • AFI Germany GmbH is a holder of AÜG licence which enables us to carry out labour leasing activities in Germany
    • AÜG protects the end client from being a deemed employer of the employee
    • AFI Germany GmbH must invoice the end client
    • The contractor is employed by AFI Germany GmbH which runs a payroll and deducts the necessary tax and social security costs
    • The employer and employee social costs are part of the contract value

Benefits

    • Simple and quick to implement
    • Eligibility for unemployment benefits
    • AFI Germany GmbH is expert in German tax and social security

Registrations

    • AFI Germany GmbH will ensure all required registrations are done in Germany
    • The contractor must register personally at the town hall