02. September 2021 Contributions to US- 401(k) pension plan taxed as income fro ... The Regional Tax Court of Rhineland Palatinate has decided that contributions to the US 401(k) retirement plan deducted at source from the employee's salary are to be taxed as income from employment in Germany. Kategorien: Tax CourtSchlagwörter: employment income, pension plan, retirem ...
28. April 2021 Proof of payment of foreign wage taxes by employer's certifi ... An employer's certificate is sufficient for the proof of taxation of wages in India in order to claim tax exemption under the relevant terms of the Double Tax Treaty between Germany and India. The submission of an official income tax assessment notice is not mandatory for claiming the exemption under the subject-to-tax clause of the German Income Tax Act. Kategorien: Tax CourtSchlagwörter: employment income, income tax exemption, ...
31. Dezember 2020 No option for full tax assessment by U.S. citizen living in ... According to a judgment of the Supreme Tax Court, a U.S. citizen with limited tax liability in Germany is not entitled to the right of full tax assessment for income from employment even if he lives in an EU or EEA state (here: the Netherlands). The non-discrimination clause in Article 24 of the German/US double tax treaty does not give rise to a claim to equal treatment with a German national with limited tax liability. Kategorien: Supreme Tax Court casesSchlagwörter: employment income, tax assessment, limit ...
18. März 2015 Foreign employment income of German resident taxable in Germ ... The Supreme Tax Court has held that work performed in Austria by a German resident is taxable there under the double tax treaty. However, any work performed in a third country is taxable in Germany as the country of residence. Kategorien: Supreme Tax Court casesSchlagwörter: employment income, German resident, thir ...
16. Juli 2014 Insurance premium rebates not employment income if also avai ... The Supreme Tax Court has held that staff rebates are not employment income if the same rebate is available to employees of other, non-related companies. Kategorien: Supreme Tax Court casesSchlagwörter: employment income, insurance premium reb ...
07. August 2013 Return of employee shares at fixed price leads to employment ... The Supreme Tax Court has held that the return of employee shares at a guaranteed price leads to employment income in the year of return in the amount by which the price exceeds the market value. Kategorien: Supreme Tax Court casesSchlagwörter: employment income, employee shares, guar ...
22. Mai 2012 Constitutional Court to rule on treaty override The Supreme Tax Court has laid its doubts on the constitutional propriety of the treaty override switch over provision in respect of employment income not taxed in a foreign state with the taxing right under a treaty. Kategorien: Supreme Tax Court casesSchlagwörter: treaty override, employment income, swit ...
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 commuter, employment income ...
11. Mai 2011 Tax on wages from Luxembourg for time spent in Germany suspe ... 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. Kategorien: Official PronouncementsSchlagwörter: Luxembourg, employment income, commuter
