Tax & Legal

Categories: All (3 found)

1. 07.07.2025

   Partial tax-free payment of Dutch salary not subject to Germ ...

   The salary paid to a German resident employee for work performed in the Netherlands is exempt from German tax under Art. 14 para. 1 in connection with Art. 22 para. 1 letter a of the double tax treaty subject to the progression proviso. According to a most recent judgment of the Supreme Tax Court, this also applies if the employee received the salary tax-free based on the so-called 30% regulation under the specific Dutch expat scheme.

   Categories: Supreme Tax Court cases

   Keywords: basic tax-free allowance, employee optio ...
2. 15.09.2022

   Federal Cabinet introduces a simplification of tax legislati ...

   On 14 September 2022, the Federal Cabinet approved a draft Finance Bill 2022, a working model for a bill to temporarily reduce the VAT rate on gas supplies made through the natural gas grid, and to amend the Energy and Electricity Tax Act peak compensation scheme.

   Categories: Tax & Legal News

   Keywords: Royalty income, basic tax-free allowance ...
3. 09.01.2011

   No income limit on option for full tax liability of EU resid ...

   The Supreme Tax Court has confirmed that the maximum foreign income limit for the option to treat a non-resident spouse as taxable does not apply within the EU.

   Categories: Supreme Tax Court cases

   Keywords: Option, full tax liability, tax option, ...