Tax & Legal Blog

Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • EU/Swiss agreement – country of income must grant full allow ...

    The ECJ has held that a couple resident in Switzerland but earning their entire income in Germany must be granted the full range of personal reliefs available to residents.

    Originaldatum
    Kategorien
    From Europe
    Schlagwörter
    couple, married couple, personal reliefs ...
    Autor:in

  • No income limit on option for full tax liability of EU resid ...

    The Supreme Tax Court has confirmed that the maximum foreign income limit for the option to treat a non-resident spouse as taxable does not apply within the EU.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    Option, full tax liability, tax option, ...
    Autor:in