A limited tax liability on payments by the German State pension fund to a resident of Canada is not nullified by the tax treaty. The Supreme Tax Court took the view that in such a case Germany held a competing right to tax. Continue reading
Tax & Legal
The finance ministry has published a discussion draft decree on the tax treaty treatment of partnerships. Comments are invited by December 2, 2013. Continue reading
The finance ministry has agreed with Luxembourg that redundancy payments and unemployment benefit shall be taxed in the country of the (former) employment.
The finance ministry has agreed with Luxembourg that road vehicle and train crews resident in the one country but working for an employer in the other shall tax their earnings in the country where they actually drive. If they drive in both countries on the same day the day’s earnings are split equally between the two.