05.03.2013 EU/Swiss agreement – country of income must grant full allow ... The ECJ has held that a couple resident in Switzerland but earning their entire income in Germany must be granted the full range of personal reliefs available to residents. Categories: From EuropeKeywords: couple, married couple, personal reliefs ...
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 casesKeywords: Option, full tax liability, tax option, ...
