22.03.2019 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 Categories: Supreme Tax Court casesKeywords: centre of vital interests, limited taxpa ...
16.03.2016 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. Categories: Supreme Tax Court casesKeywords: Switzerland, Liechtenstein, centre of vi ...
