This article critically assesses the tax and social security law consequences for lecturers working at a permanent establishment of an Austrian university of applied sciences in Germany. From an Austrian tax perspective, the lecturer needs to be classified as either a full-time or a part-time lecturer, depending on the number of teaching hours. Part-time lecturers are usually treated as employees for tax and social security purposes in Austria but are classified as self-employed in Germany. This results in an international qualification conflict that needs to be resolved according to Art 15 of the tax treaty between Austria and Germany.
