Practice Group International Taxation – Questionnaire on Consulting Services

Dear GGI Members,

Please find below a message from Oliver Biernat, Global Chairman of the Practice Group International Taxation:

Dear ITPG members,
Dear friends,

The main topic which was discussed in the past GGI ITPG Meeting in Eisenberg (16 June 2011) during the GGI Leadership Form was the question whether a GGI consultant will face any tax duties/payments if he provides services in his home country to a foreigner.
The result of the meeting in Eisenberg was that some people still do not see a problem with this but more and more realise that there could be a problem for consultants.

In order to find out if and in which countries problems could arise, Isabelle Starkbaum, Heller Consult, and myself have developed the “Questionnaire on Consulting Services” (attached) with 13 questions.

We kindly ask you if you could complete this questionnaire and return it by e-mail to until the end of July 2011.

Please note that the questionnaire looks at services from the side of the service recipient and not from the consultant’s side. Please also note that we are not asking for taxes to be paid in the country where the service provider has its seat, but taxes that might arise in the country of the service recipient (= client).

Please find Germany and Austria already filled in for your reference. Once we have enough countries covered we will publish this information on the ITPG pages in GGI intranet and inform ITPG regular members and those who have contributed in filling the questionnaire and sending it by e-mail. Thank you in advance.

With kind regards,
Oliver Biernat