05. April 2021 Taxation of employment income of executive directors and cro ... In two cases the Supreme Tax Court answered questions raised on the calculation of the “stay away” days (non-return days) of cross-border commuters when returning to their domestic residence from a third-country business trip and of the allocation of the right of taxation of the employment income of executive directors under the German / Swiss tax treaty. Kategorien: Supreme Tax Court casesSchlagwörter: cross-border commuters, executive direct ...
24. April 2012 Only actual working days to be included in 183-day test The Supreme Tax Court held that only work actually performed abroad may be included when reviewing the 183-day period under the employment income regime of the German-French tax treaty. Interruptions caused by work-free time on sundays, weekends,and holidays would generally not be counted. Kategorien: Supreme Tax Court casesSchlagwörter: cross-border commuters, employment incom ...
31. März 2011 No extended tax liability on move to existing Swiss workplac ... The Supreme Tax Court has held that the treaty protection from extended tax liability for those moving to Switzerland for employment reasons applies to existing, as well as to new, employments. Kategorien: Supreme Tax Court casesSchlagwörter: cross-border commuters, extended tax lia ...
03. März 2011 Commuters to Switzerland - secondment can rank as days of no ... 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. Kategorien: Supreme Tax Court casesSchlagwörter: cross-border commuters, commuters, Switz ...