Implementing Act to the Additional Protocol of 13 March 1980 to the Agreement of 16 June 1959 between the Federal Republic of Germany and the Kingdom of the Netherlands in order to avoid double taxation in the area of taxes on income and on the Assets as well as various other taxes and other matters relating to tax matters (the Netherlands-AGGrenzg NL)

Unofficial table of contents

AGGrenzg NL

Date of completion: 21.10.1980

Full quote:

" Implementing Act of the Netherlands in the version of the Notice of 24 February 1986 (BGBl. 321), as last amended by Article 13 of the 11. October 1995 (BGBl. 1250).

Status:	New by Bek. v. 24.2.1986 I 321,
	Last amended by Art. 13 v. 11.10.1995 I 1250

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 25.10.1980 + + +) 
(+ + + For application cf.  § 8 + + +) 

  

Unofficial table of contents

§ 1

(1) By way of derogation from Section 39d (1) of the Income Tax Act, employees residing in the Kingdom of the Netherlands shall be responsible for the implementation of the wage tax deduction in respect of income from non-self-employed work in the Federal Republic of Germany. Put in control classes as follows:

1.

The tax category I includes workers who:

a)

are single,

b)

are married, widowed or divorced, and where the conditions for tax class III or IV are not met.

2.

Tax class III includes workers who are married if the conditions set out in Article 2 (2) are met and the worker's spouse does not involve a working wage in the Federal Republic of Germany.

3.

The tax category IV includes workers who are married if both spouses do not live separately and the worker's spouse also applies working wages in the Federal Republic of Germany.

4.

The tax class VI applies to employees who receive working wages in the Federal Republic of Germany next to one another by several employers, in order to withhold the payroll tax from the working wage from the second and further employment relationships.

(2) The employer shall give employees residing in the Kingdom of the Netherlands a wage-tax certificate, on the date of termination of a service or at the end of the calendar year, in accordance with an officially prescribed form; the employer shall be entitled to To apply the provisions of § 41b (1) sentence 2 to 7 and (2) of the Income Tax Act in a reasonable way. Unofficial table of contents

§ 2

(1) In the case of workers residing in the Kingdom of the Netherlands, whose total income in the calendar year is subject to at least 90 of the hundred of the German income tax, the taxation of workers in the Federal Republic of Germany shall apply. Income from non-self-employed work deviating from Section 50 (1) of the Income Tax Act:

1.

§ 10 (1) Nos. 1, 1a, 4 to 7 and 9, § 10c (1), § 24a, 32 (1) to (6) and Section 32d of the Income Tax Act are to be applied. Section 10 (1) (7), third sentence, of the Income Tax Act shall also apply if the spouse, who is not permanently separated, for whom the employee has incurred expenses for vocational training or further training, his residence in the Kingdom of the Netherlands has.

2.

In the case of the apportionment of the income tax in accordance with § 5, the actual pension costs within the meaning of § 10 (1) (2) and (3) of the Income Tax Act, which the employee and his/her spouse have not permanently separated, can be subject to the following conditions: In accordance with the other provisions in force in accordance with § 10 of the Income Tax Act, it is deducted as special expenses.

3.

§ § 33, 33a and 33b (1) to (3) of the Income Tax Act are to be applied, even if the conditions in the person of the employee's spouse not permanently separated are given and the spouse has the right to Residence in the Kingdom of the Netherlands.

5.

§ 50 (1) sentence 7 of the Income Tax Act is not applicable in the cases of § 5.

6.

§ 50 (4) sentence 5, 6 and 8 of the Income Tax Act shall be applied mutagentily.

(2) In The case of spouses,

1.

which are not permanently separated and where this condition has occurred at the beginning of the calendar year or has occurred in the course of the calendar year, and

2.

of which at least one worker is,

For the purposes of the application of paragraph 1, the sum of the income of both spouses shall be subject to a minimum of 90 per cent of the income tax in the Federal Republic of Germany. § 10 (3), § 10c (4), § 32 (6) sentence 2 and section 32a (5) of the Income Tax Act shall apply mutagenly. (3) A taxable person who satisfies the conditions set out in paragraph 1 or 2 shall apply for the application of Section 50 (4) of the German Income Tax Act. Income Tax Act, this law does not apply. Unofficial table of contents

§ 3

In the case of employees who meet the requirements of § 2, the amounts required pursuant to § 32 (1) to (6), § § 33, 33a and 33b (1) to (3) of the Income Tax Act shall also be entered upon application in the certificate according to § 39d of the Income Tax Act. In this regard, § 39d (2) No. 2 of the Income Tax Act is to be applied mutagentily. § 39a (2) sentence 4 and (3) of the Income Tax Act shall be applied mutagentily. Unofficial table of contents

§ 4

Employees who have been certified by tax class III or who have been granted a free amount in accordance with § 2 shall be obliged to apply for the change in the tax class and the free amount if the conditions of § 2 are eliminated. If too little payroll tax has been levied in these cases, section 39a (5) of the Income Tax Act is to be applied in a reasonable way. Unofficial table of contents

§ 5

Employees who meet the conditions laid down in § 2 may apply for an income tax assessment with regard to their income from non-self-employed work. Section 46 (2) (1) and (2) of the Income Tax Act shall apply mutagenicly to the extent that, before the end of the calendar year, the apportionment can only be carried out if the employee or in the case of the conscription of spouses both spouses have died. Section 32b of the Income Tax Act is to be applied in accordance with the provision that other income in the Federal Republic of Germany as such from non-self-employed work and income not covered by the German income tax is also applicable. The worker, in the case of the confederation, shall also be included in paragraph 1 (2) of the rule. Unofficial table of contents

§ 6

(1) For the registration of the tax class and a free amount, the company's tax office is responsible (Section 41a (1) No. 1 of the Income Tax Act). In the case of spouses, both of which relate to working wages in the Federal Republic of Germany, the company's tax office responsible for the older spouses is responsible. (2) For the apportionment of income tax in accordance with § 5, the operating staff tax office shall be responsible for: several company tax offices in charge of the tax office in whose district the employee was last employed. In the case of workers with tax class VI, the tax office in which the employee was last employed under the heading I, III or IV is the responsibility of the office of the company. In the case of spouses, both of which relate to working wages in the Federal Republic of Germany, the office tax office responsible for the older spouse is responsible. (3) In the cases referred to in paragraphs 1 and 2, the limited income taxable person shall be subject to the following conditions: Spouses of a worker within the meaning of section 7 the tax office, in whose district the unrestricted income-taxable employee is domicated. Unofficial table of contents

§ 7

In the case of a married worker residing in the Kingdom of the Netherlands, the

1.

in the Federal Republic of Germany is subject to unlimited income tax, and

2.

meets the conditions set out in Article 2 (2) with his spouse,

§ 1 para. 1 no. 2 and 3, § 2 para. 1 no. 1, 2, 5 and 6, para. 2 and 3, as well as § § 4, 5 sentence 2 of this Act shall apply. § 33b (1) to (3) of the Income Tax Act shall also apply if the conditions in the person of the spouse are fulfilled and the spouse is domicated in the Kingdom of the Netherlands. Section 46 of the Income Tax Act must be applied with the proviso that the income from non-self-employed work and the wage tax retained by the spouse in the Federal Republic of Germany, which is limited by the limited income taxable spouse, shall apply. are included. By way of derogation from Section 39 (3) of the Income Tax Act, the tax office is responsible for the registration of tax classes III and IV. Unofficial table of contents

§ 8

This law shall be applied for the first time in the calendar year 1994. In the case of tax deductions from the working wage, the first sentence shall apply, provided that the law shall be applied for the first time to the current working wage paid for a period of payment ending after 31 December 1993 and to other references to be paid in accordance with the provisions of the 31 December 1993. Unofficial table of contents

§ 9

(dropped) Unofficial table of contents

§ 9

This law shall be applied last for the calendar year 1995. In the case of tax deductions from the working wage, the first sentence shall apply, provided that the law is to be applied last time to the current working wage paid for a payment period ending before 1 January 1996, and to other references before 1 January 1996. January 1996. Unofficial table of contents

§ 10

(Entry into force)