Tax & Legal

The Supreme Tax Court has held that hospital staff commuters to Switzerland do not “stay away” from home by reason of their remaining on stand-by following their regular shift.

Germany and Luxembourg have agreed to waive the split of remuneration of commuters, if less than 20 working days in the year were not spent in the country of employment and that country taxes the full amount.

The finance ministry has decreed a suspension of 2010 tax assessments on commuters to Luxembourg in respect of time spent in Germany whilst sick, on holiday or training.

The Supreme Tax Court has held that a German resident employee of a Swiss company can lose his status as a commuter, if seconded to a third country in the interests of his Swiss employer.