22. März 2019 Unlimited tax liability with dual residency The fact that a taxpayer has both a residence in Germany and a residence abroad does not, according to a ruling by the Supreme Tax Court, preclude the existence if an unlimited tax liability even when the foreign residence constitutes the centre of the taxpayer’s vital interests Kategorien: Supreme Tax Court casesSchlagwörter: centre of vital interests, limited taxpa ...
16. März 2016 No centre of vital interests in Switzerland for employee wor ... The Supreme Tax Court has refused leave to appeal against a lower court decision that an employee of a Liechtenstein company living in Switzerland was resident in Germany where his family home was and to which he returned at weekends. Kategorien: Supreme Tax Court casesSchlagwörter: Switzerland, Liechtenstein, centre of vi ...
