20. Februar 2024 Update: Extended limited tax liability if income is subject ... A taxpayer resident in the U.K. who exercises his right under U.K. tax law to pay tax on income not earned in the U.K. on a "remittance basis" is caught by the preferential taxation regime of Sec. 2 (2) No. 2 Foreign Tax Act and subject to extended limited tax liability in Germany. Kategorien: Tax CourtSchlagwörter: preferential taxation, extended limited ...