Non-residents
A non-resident for the purposes of foreign trade legislation was in accordance with § 4 para. 1 no. 7 Foreign Trade Law (AWG) aF a natural person with domicile or habitual residence in foreign economic territories or legal person or partnership with head office , principal place of business or management in foreign economic territories.
The term has not been used since the new version of the Foreign Trade Act (AWG) since September 2013. Since then, the term foreigner has been used synonymously ( Section 2 (5) AWG). Correspondingly, the residents , now nationals , formed a contrast ( Section 2 (15) AWG).
Here are business premises , offices or branches resident in foreign economic territories as non-residents, if they own accounting establishments resident in foreign economic territories as non-residents have, and when there their administration have.
- Examples
- Mr. Mustermann lives permanently in Moscow and has his habitual residence there. He is a foreigner within the meaning of foreign trade law.
- The Müllermann Group has a branch in North Africa . The branch there has its own bookkeeping and is billed separately. This branch is a foreigner.
- Hubermann-GmbH operates an operating facility in Uzbekistan . This facility does not have its own administration, but is operated and controlled entirely from Germany. The Uzbek permanent establishment is not a foreigner in the sense of foreign trade law, but in the sense of customs law.
