I am a German citizen visiting my girlfriend in the US for 2 x 50 days a year under the VWP. Can I work remotely and will I have to pay US Taxes?
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No, you most definitely cannot. The Visa Waiver Program only allows activity that are also allowed under regular visitor visas. For business visits, this means:
- consult with business associates
- attend a scientific, educational, professional, or business convention or conference
- attend short-term training (you may not be paid by any source in the United States with the exception of expenses incidental to your stay)
- negotiate a contract
Employment is also explicitly forbidden and although it's first and foremost about taking up regular employment in the US, there is no reason for this rule not to cover telecommuting.
People who visit the US for one of the allowed purposes and do a bit more (like checking emails, dealing with urgent matters back home, etc.) are arguably in a bit of a grey area but telecommuting for extended periods of time is quite clearly forbidden.
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