Diving instructor, self-employed (18.104.22.168)
Formalities relating to the employment of workers
Tax related formalities
For service providers operating across borders without a branch in Germany, there are various special jurisdictions and special regulations depending on the tax liability, activity or type of tax.
Characteristics and key concepts of the service
This service includes the administration of instruction in athletic activities, either to groups or to individuals, e.g. in summer camps or by schools. This also includes sports summer camps with or without overnight accommodation. These activities do not include universities of applied sciences and universities. Instruction may be administered in various different locations, e.g. on the unit’s or customer’s premises, in education or training institutions, or in other facilities. The instruction classified hereunder is formally organized.
This service includes:
- Sports instruction
- Sports summer camps
- Professional sports instructors, trainers, and coaches
- Tauchlehrer/innen, selbstständige