{"id":11771,"date":"2022-09-12T14:18:41","date_gmt":"2022-09-12T12:18:41","guid":{"rendered":"https:\/\/i-a-c.de\/?p=11771"},"modified":"2022-10-10T14:54:23","modified_gmt":"2022-10-10T12:54:23","slug":"first-place-of-work-for-an-employed-site-manager","status":"publish","type":"post","link":"https:\/\/i-a-c.de\/en\/first-place-of-work-for-an-employed-site-manager\/","title":{"rendered":"First place of work for an employed site manager"},"content":{"rendered":"<p>In a ruling of 24 November 21, the Mecklenburg-Western Pomerania Fiscal Court (3 K 6\/20, call number: 228008; rev. BFH: VI R 27\/21) stated that if a branch of an internationally active construction company is designated as the &#8220;place of employment&#8221; in the employment contract of a construction manager, it cannot be assumed for this reason alone that the employer has permanently assigned the construction manager to this branch.<\/p>\n<p><!--more--><\/p>\n<p>In such a case, this branch office does not represent a first place of work for the site manager.<\/p>\n<p>Furthermore, the branch office is also not considered to be the first place of work for the site manager if:<\/p>\n<ul>\n<li>He is assigned to a group leader of this branch office,<\/li>\n<li>He attends a work meeting approximately once a week, and<\/li>\n<li>attends other meetings at this branch office a few times per calendar year, and<\/li>\n<li>The site manager has an office in that branch, but actually does most of the desk work outside that office.<\/li>\n<\/ul>\n<h3>Practical note:<\/h3>\n<h3><\/h3>\n<p>This decision is interesting with regard to the applicable travel expenses law and, if applicable, the provision of a company car, which should be a regular part of the contractual arrangement for this group of persons. It is therefore indeed necessary to take a close look at the facts of the case in order to identify any scope for manoeuvre. If necessary, contact your international tax advisor.<\/p>\n<p>&nbsp;<\/p>\n<p>Do you need <a href=\"https:\/\/i-a-c.de\/en\/consultancy\/\" target=\"_blank\" rel=\"noopener\">advice<\/a> on international personnel assignments? <a href=\"https:\/\/i-a-c.de\/en\/contact\/\" target=\"_blank\" rel=\"noopener\">Feel free to contact us<\/a>!<\/p>\n<p>Or are you interested in our seminars? <a href=\"https:\/\/i-a-c.de\/iac-seminare\/\">Take a look here<\/a>!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a ruling of 24 November 21, the Mecklenburg-Western Pomerania Fiscal Court (3 K 6\/20, call number: 228008; rev. BFH: VI R 27\/21) stated that if a branch of an internationally active construction company is designated as the &#8220;place of employment&#8221; in the employment contract of a construction manager, it cannot be assumed for this [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":9981,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[415],"tags":[],"class_list":["post-11771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>First place of work for an employed site manager - IAC Unternehmensberatung<\/title>\n<meta name=\"description\" content=\"First place of work for an employed site manager: You can find more information on the topic in our new blog!\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kai M\u00fctze\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/first-place-of-work-for-an-employed-site-manager\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/first-place-of-work-for-an-employed-site-manager\\\/\"},\"author\":{\"name\":\"Kai M\u00fctze\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#\\\/schema\\\/person\\\/c78b1c6cf92aa3d30d0fa915a3cf5d59\"},\"headline\":\"First place of work for an employed site manager\",\"datePublished\":\"2022-09-12T12:18:41+00:00\",\"dateModified\":\"2022-10-10T12:54:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/first-place-of-work-for-an-employed-site-manager\\\/\"},\"wordCount\":260,\"publisher\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/first-place-of-work-for-an-employed-site-manager\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i-a-c.de\\\/wp-content\\\/uploads\\\/2021\\\/08\\\/Blog-Haende-Statistiken-e1638876321515.png\",\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/first-place-of-work-for-an-employed-site-manager\\\/\",\"url\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/first-place-of-work-for-an-employed-site-manager\\\/\",\"name\":\"First place of work for an employed site manager - 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