The ECJ has held that a non-resident employee need not be granted the privileges of a resident in the year he moves to take up employment in another country. Continue reading
Tax & Legal
An ECJ advocate general has suggested the court allow a non-resident meeting the requirements for taxation as a resident for only part of the year to opt for taxation as a resident for that period. Continue reading
The Supreme Tax Court has referred a question to the ECJ as to whether the exclusion of deduction for a private pension paid by a non-resident in return for the transfer of ownership rights in a business is in breach of community law. Continue reading
The Supreme Tax Court has confirmed that a minimum tax rate levied on non-residents earning business income in Germany does not offend against the non-discrimination clauses of international treaties.
The ECJ has held that a non-resident with German property income must be entitled to deduct the cost of an annuity if the annuity would not have been paid without the acquisition of the property.
The finance ministry has issued a decree on the expense deduction from the income of EEA residents subject to withholding tax.