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 ...
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: Commuters to Switzerland, Swiss commuter ...
