Tax & Legal

Categories: All (5 found)

1. 28.10.2024

   Taxation of severance payments for cross-border commuters un ...

   In a recent judgment the Supreme Tax Court decided that - according to Article 13 paragraph 1 of the double tax agreement (DTT) with France - Germany has the right to tax the severance pay as a result of the termination of an employment relationship insofar as the compensation relates to the period during which the employee (who was subject to unlimited tax liability at the time) lived and worked in Germany. The taxable amount must be calculated by considering the duration of the domestic residence compared to the term of the employment. The so-called cross-border commuter rule in Article 13 para. 5 of the DTT does not preclude Germany’s right of taxation.

   Categories: Supreme Tax Court cases

   Keywords: cross-border commuters, severance paymen ...
2. 05.04.2021

   Taxation of employment income of executive directors and cro ...

   In two cases the Supreme Tax Court answered questions raised on the calculation of the “stay away” days (non-return days) of cross-border commuters when returning to their domestic residence from a third-country business trip and of the allocation of the right of taxation of the employment income of executive directors under the German / Swiss tax treaty.

   Categories: Supreme Tax Court cases

   Keywords: cross-border commuters, executive direct ...
3. 24.04.2012

   Only actual working days to be included in 183-day test

   The Supreme Tax Court held that only work actually performed abroad may be included when reviewing the 183-day period under the employment income regime of the German-French tax treaty. Interruptions caused by work-free time on sundays, weekends,and holidays would generally not be counted.

   Categories: Supreme Tax Court cases

   Keywords: cross-border commuters, employment incom ...
4. 31.03.2011

   No extended tax liability on move to existing Swiss workplac ...

   The Supreme Tax Court has held that the treaty protection from extended tax liability for those moving to Switzerland for employment reasons applies to existing, as well as to new, employments.

   Categories: Supreme Tax Court cases

   Keywords: cross-border commuters, extended tax lia ...
5. 03.03.2011

   Commuters to Switzerland - secondment can rank as days of no ...

   The Supreme Tax Court has held that a German resident employee of a Swiss company can lose his status as a commuter, if seconded to a third country in the interests of his Swiss employer.

   Categories: Supreme Tax Court cases

   Keywords: cross-border commuters, commuters, Switz ...