06.08.2024 Update: ECJ confirms option for full income tax assessment t ... The European Court of Justice decided that the refusal of the option for full income tax assessment for German citizens living in Switzerland contravenes the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland. Categories: European Court of JusticeKeywords: free movement of workers, tax assessment
23.11.2023 Advocate General: Refusal of option for full income tax asse ... The Cologne Tax Court is of the opinion that the preclusion of German employees resident in Switzerland for full assessment of German income tax is contrary to EU law and had referred the case to the ECJ for a preliminary ruling. In his Opinion, the Advocate General considers that the German regulation contravenes the Agreement for the Free Movement of Persons between the EU and Switzerland. Categories: European Court of JusticeKeywords: free movement of persons, tax assessment
30.10.2022 No option for full income tax assessment for German citizen ... According to the Cologne Tax Court, the preclusion of German employees resident in Switzerland for full assessment of German income tax is contrary to EU law. The court has referred the case to the European Court of Justice (ECJ) for a preliminary ruling with respect to the Agreement for the Free Movement of Persons between the EU and Switzerland. Categories: Tax CourtKeywords: employment income, free movement of pers ...
31.12.2020 No option for full tax assessment by U.S. citizen living in ... According to a judgment of the Supreme Tax Court, a U.S. citizen with limited tax liability in Germany is not entitled to the right of full tax assessment for income from employment even if he lives in an EU or EEA state (here: the Netherlands). The non-discrimination clause in Article 24 of the German/US double tax treaty does not give rise to a claim to equal treatment with a German national with limited tax liability. Categories: Supreme Tax Court casesKeywords: employment income, tax assessment, limit ...
