PwC

Tax & Legal

Tax & Legal

Taxation of employment income of executive directors and cross-border commuters


In two cases the Supreme Tax Court answered questions raised on the calculation of the ‚Äústay away‚ÄĚ 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. Continue reading