@Haiko Schol @Haiko Schol Hi Haiko, thanks for the question. Will definitely cover this area generally in the workshop, but because there's a few areas very specific to your case here (Germany is unique in a few key aspects) I'll also answer some of those points here just to hopefully steer you in the right direction. 1 - Thailand's rules (under their local law and under most of their double tax treaties) contrast quite a bit compared to most OECD countries when it comes to corporate residence & Permanent Establishments. They are much more focused on use of physical Thai resources. For example; leasing an office in Thailand, having a factory, workshop, mine etc, exporting/importing local produce, employing Thai nationals etc. You could run the risk of creating a 'Dependent Agent' Permanent Establishment if you (or an agent you hire) regularly concludes contracts in the name of the LLC in Thailand, but in practice this would have to be with Thai based clients/suppliers. So generally speaking if you can avoid interacting with the Thai economy (and your LLC is only doing business with clients/suppliers outside of Thailand) you won't have to worry about this. As ever, there is pressure from the rest of the world on Thailand to harmonize their tax regime closer to what you'd see in the West, but for now they've been pretty resistant on the major points. 2 - There's always a theoretical possibility Germany can ask questions about the LLC, especially if you still spend time in Germany. But there's no mechanism by which they can claw the LLC into German taxation on the basis of floating income only - they'd also still need to argue that the LLC has a German presence for them to be able to tax it under local German law. This would generally mean the LLC has its place of management / key decisions made in Germany (e.g regular board meetings or have key directors & decision makers based in Germany, or the majority of the decision makers are German tax residents - German nationality however is not relevant). So as long as you ensure not to breach these thresholds, the LLC can't be taxed in Germany based on the absence of a Thai (or any other tax presence).