Does Germany have shell companies that employ contractors in Ireland but who pay tax in Germany?
Funny enough, there is scope for it. I decided to do a bit of research and it is quite clear (see the
Fiscal Code of Germany) that non-resident individuals will be taxed on German-source income; for example salary and dividends from a limited company.
Then I thought about it a bit more. Aren't these "shell companies" you mention incorporated in the UK, thus making your entire point about Ireland moot?
