{"id":12134,"date":"2025-03-04T12:34:27","date_gmt":"2025-03-04T12:34:27","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12134"},"modified":"2025-04-29T14:06:15","modified_gmt":"2025-04-29T14:06:15","slug":"meldepflichten-fuer-geschaeftsfuehrer-aus-dem-ausland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/meldepflichten-fuer-geschaeftsfuehrer-aus-dem-ausland\/","title":{"rendered":"Reporting obligations for managing directors from abroad"},"content":{"rendered":"

When a foreign managing director<\/strong> in Germany, he must fulfill certain Reporting obligations<\/strong> must be observed. These depend on whether the managing director lives in Germany or only manages one company<\/strong>. The most important duties concern the Commercial register, tax authorities, social security and residence law<\/strong>.<\/p>\n

1. commercial register notification (obligation to register)<\/strong><\/h2>\n

Mandatory:<\/strong> Every managing director of a German GmbH, UG, AG or OHG\/KG<\/strong> must enter the Commercial register<\/strong> be entered.<\/p>\n

Information required for the commercial register:<\/strong><\/p>\n

    \n
  • Name and date of birth<\/li>\n
  • Residence (even if abroad)<\/li>\n
  • Scope of the power of representation<\/li>\n
  • Notarial registration of the appointment of the managing director<\/li>\n<\/ul>\n

    Attention:<\/strong> Without an entry in the commercial register, the managing director is legally incapable of acting<\/strong>.<\/p>\n

    2. tax reporting obligations<\/strong><\/h2>\n

    Mandatory:<\/strong> If the managing director in Germany Taxable income<\/strong> has, he must register with the Register with the tax office<\/strong>.<\/p>\n

    When is the managing director liable for tax in Germany?
    \n<\/strong>-For his Domicile or habitual residence<\/strong> in Germany has
    -If he Managing director's salary<\/strong> from a German company
    \n-Falls he in Germany an employment contract as managing director<\/strong> has<\/p>\n

    Taxes for managing directors:<\/strong><\/p>\n

      \n
    • Income tax (14-45 %, if taxable in Germany)<\/li>\n
    • Social security contributions (if employed in Germany)<\/li>\n<\/ul>\n

      Tip:<\/strong> If the managing director only works in Germany occasionally, he can remain liable for tax in his home country.<\/p>\n

      3. business registration (if necessary)<\/strong><\/h2>\n

      Mandatory:<\/strong> If the managing director carries out a commercial activity<\/strong>the company must be registered with the Trade office registered<\/strong> be.<\/p>\n

      Attention:<\/strong> GmbHs or UGs have an automatic business registration, sole traders and freelancers have to do this themselves.<\/p>\n

      4. social insurance & registration with the health insurance company<\/strong><\/h2>\n

      Mandatory:<\/strong> If the managing director is employed in Germany or lives here, he must register with the Social security & health insurance<\/strong> log in.<\/p>\n

      Obligation to pay social insurance:<\/strong><\/p>\n

        \n
      • If the managing director employed<\/strong> is (classic managing director with salary)<\/li>\n
      • If he does not Majority shareholder of the GmbH<\/strong> is<\/li>\n<\/ul>\n

        Exceptions:<\/strong> If the managing director more than 50 % of the GmbH shares<\/strong> holds, he is considered independent<\/strong> and must take out private insurance.<\/p>\n

        5. residence & work permit for non-EU citizens<\/strong><\/h2>\n

        Mandatory:<\/strong> If the managing director is from a Non-EU country<\/strong> comes, he needs a Residence permit for the exercise of a self-employed activity<\/strong>.<\/p>\n

        Steps for a work permit:<\/strong>
        Application for a residence permit for self-employed persons or business managers
        -Proof of company foundation and capital
        -Approval by the foreigners authority<\/p>\n

        EU citizens do not require a special residence permit.<\/strong><\/p>\n

        6. obligation to register with the residents' registration office (if resident in Germany)<\/strong><\/h2>\n

        Mandatory:<\/strong> If the managing director lives in Germany, he must register within 2 weeks after entry<\/strong> register with the residents' registration office.<\/p>\n

        Necessary documents:<\/strong><\/p>\n

          \n
        • Passport<\/li>\n
        • Rental agreement or proof of ownership<\/li>\n<\/ul>\n

          If the managing director only enters the country occasionally and does not have a place of residence, no registration is required.<\/strong><\/p>\n

          7. penalties for non-compliance with reporting obligations<\/strong><\/h2>\n

          Missing entry in the commercial register<\/strong> \u2192 Penalties of up to 5.000 \u20ac<\/strong>
          Undeclared taxable income<\/strong> \u2192 Tax arrears + interest on arrears
          Unreported social security contributions<\/strong> \u2192 Fines & additional payments
          Illegal management without a residence permit<\/strong> \u2192 Expulsion procedure for non-EU citizens.<\/p>","protected":false},"excerpt":{"rendered":"

          Wenn ein ausl\u00e4ndischer Gesch\u00e4ftsf\u00fchrer in Deutschland t\u00e4tig wird, muss er bestimmte Meldepflichten beachten. Diese h\u00e4ngen davon ab, ob der Gesch\u00e4ftsf\u00fchrer in Deutschland lebt oder nur eine Firma leitet. Die wichtigsten […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,171],"tags":[],"class_list":["post-12134","post","type-post","status-publish","format-standard","hentry","category-firmengruendung-investition-in-deutschland","category-meldepflichten-fuer-geschaeftsfuehrer-aus-dem-ausland"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12134"}],"version-history":[{"count":5,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12134\/revisions"}],"predecessor-version":[{"id":12530,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12134\/revisions\/12530"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}