Frequently asked questions
Short answers to the topics expats, inpats and internationally active businesses ask most often.
What is the 183-day rule?
Many tax treaties allocate taxing rights over employment income based on days of presence in the work state. Crossing the 183-day threshold (calculation varies by treaty) may shift taxing rights. Our calculator helps with a first orientation.
When does exit taxation apply?
Under certain conditions (including prior unlimited tax liability in Germany and a substantial shareholding in a corporation), moving residence abroad may trigger exit taxation under German law — even without an actual sale.
What is a double tax treaty (DBA)?
A treaty decides which state may tax which income and prevents double taxation. Germany has treaties with many countries. Whether and how a treaty applies depends on your facts.
What does a tax briefing cost?
Tax briefings for an initial assessment are billed at the initial consultation fee of EUR 250 net. Further services follow the German fee schedule (StBVV).
Do you advise in English?
Yes. We advise and correspond in German and English at full technical depth.
Who do you specialise in?
Expats, inpats, returnees and businesses with cross-border matters — with a particular focus on development cooperation and secondments.
Do you work digitally?
Yes. We work digitally and largely paper-light. Documents and results are exchanged preferably by email and secure channels.
Where is the firm based?
ARGUS International is based in Dreieich near Frankfurt (Max-Planck-Straße 20). In-person meetings are available by appointment.