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Schlagwörter: subject to tax clause (1 gefunden)

  1. 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 Court
    Schlagwörter: employment income, income tax exemption, ...
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