Law Implementing 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 For The Avoidance Of Double Taxation In The Field Of Taxes On Income And The...

Original Language Title: Ausführungsgesetz zum Zusatzprotokoll vom 13. März 1980 zum Abkommen vom 16. Juni 1959 zwischen der Bundesrepublik Deutschland und dem Königreich der Niederlande zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Steuern vom Einkommen und vom...

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Execution Act to the Additional Protocol of 13. The Convention of 16 March 1980 on the June 1959 between the Federal Republic of Germany and the Kingdom of the Netherlands in order to avoid double taxation in the field of taxes on income and property, as well as on various other taxes and on other matters relating to taxation taxable areas (Netherlands-AGGrenzg NL)

Non-official table of contents

AGGrenzg NL

Date of issue: 21.10.1980

Full quote:

" Grenzgänger Execution Law 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. I p. 1250) "

:Recaught by Bek. v. 24.2.1986 I 321,
last modified by Art. 13 v. 11.10.1995 I 1250

For details, see Notes

Footnote

(+ + + Text evidence: 25.10.1980 + + +)

(+ + + For application) cf. § 8 + + +)

Non-official table of contents

§ 1

(1) Workers residing in the Kingdom of the Netherlands are subject to a derogation from Section 39d (1) of the Income Tax Act for the implementation of the wage tax deduction in respect of income from non-self-employed work in the Federal Republic of Germany as follows in tax classes:
1.
In tax class I, workers who are
a)
blank,
b)
married, widowed, or divorced, and the conditions for control class III or IV are not met
2.
In tax class III, employees who are married if the conditions set out in § 2 para. 2 are met and the worker's spouse does not pay a wage in the Federal Republic of Germany.
3.
The tax class IV includes workers who are married if both spouses do not live separately and the Worker's spouse also refers to working wage in the Federal Republic of Germany.
4.
The control class VI applies to employees who are next to each other Employers pay wages in the Federal Republic of Germany, for the withholding of the payroll tax from the working wage of the second and further employment relationships.
(2) The employer has employees resident in the Kingdom of the In the case of termination of a service or at the end of the calendar year, the Netherlands shall issue a wage tax certificate in accordance with an officially prescribed form; the provisions of section 41b (1) sentence 2 to 7 and (2) of the Apply the Income Tax Act in accordance with the applicable law. Unofficial table of contents

§ 2

(1) For employees residing in the Kingdom of the Netherlands, the sum of the income in the calendar year is subject to at least 90 per cent of the German income tax, the following shall apply to the taxation of income from non-self-employed work in the Federal Republic of Germany by way of derogation from § 50 (1) of the Income Tax Act:
1.
§ 10 para. 1 no. 1, 1a, 4 to 7 and 9, § 10c para. 1, § § 24a, 32 para. 1 to 6 and § 32d of the Income tax law shall apply. 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, is resident in the Kingdom of the The Netherlands has.
2.
In the case of the apportionment for income tax in accordance with § 5, the actual precautionary expenses within the meaning of § 10 (1) (2) and (3) of the Income tax law which the employee and his/her spouse not permanently separated have made, in accordance with the other provisions in force in accordance with § 10 of the Income Tax Act, deducted as special expenses
3.
(unoccupied) 4.The § § 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 not permanently separated spouses of the employee, and the spouse has the residence in the Kingdom of the Netherlands.
5.
§ 50 (1) sentence 7 of the 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 apply mutagenly.
(2) Spouses,
1.
which do not live separately and where this condition begins at the beginning of the calendar year, or has occurred during the calendar year, and
2.
of which at least one worker is
is intended to apply the (1) The condition that the sum of the income of both spouses is subject to income tax at least to 90 of the hundred in the Federal Republic of Germany. § 10 (3), § 10c (4), § 32 (6) sentence 2 and section 32a (5) of the Income Tax Act are to be applied in a reasonable way.(3) A taxable person who fulfils the conditions set out in paragraph 1 or 2, applies to the application of Section 50 (4) of the Income Tax Act, this law shall not apply. Non-official table of contents

§ 3

In the case of employees who meet the requirements of § 2, the attestation must be certified according to § 39d of the Income Tax Act also to enter the amounts which are to be taken into account in accordance with § 32 (1) to (6), § § 33, 33a and 33b (1) to (3) of the Income Tax Act; § 39d (2) No. 2 of the Income Tax Act shall apply mutagenically to the extent that it applies. § 39a (2) sentence 4 and (3) of the Income Tax Act shall be applied mutagentily. Non-official table of contents

§ 4

Workers who have been certified with tax class III or who have taken into account a free amount according to § 2 , shall be obliged to apply for a change in the tax class and the allowance if the conditions of § 2 are not fulfilled. 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. Non-official table of contents

§ 5

Employees who meet the requirements of § 2 may not be self-employed with regard to their income. Apply for a predisposition to income tax. 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. Non-official table of contents

§ 6

(1) For the registration of the tax class and a free amount, the company's tax office (§ 41a para. 1 no. 1 of the Income Tax Act). In the case of spouses, both of which relate to the working wage in the Federal Republic of Germany, the company's tax office responsible for the elderly spouse is responsible.(2) For the assessment of the income tax in accordance with § 5, the Office of the Office of the Service of Operations, in the case of several company tax offices, is responsible for the office 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 responsible for the office of the company. For spouses, both of which relate to the working wage in the Federal Republic of Germany, the company's tax office responsible for the older spouses is responsible.(3) In the cases referred to in paragraphs 1 and 2, the tax office in the district of which the unrestricted income-taxable employee is domicated shall be responsible for the limited income tax spouses of a worker within the meaning of Section 7. Non-official table of contents

§ 7

A married worker residing in the Kingdom of the Netherlands, who is
1.
in the Federal Republic of Germany is unrestricted income tax and
2.
with its spouse the requirements of § 2 para. 2 fulfilled,
are also § 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 law , § 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. § 46 of the Income Tax Act is subject to 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, is subject to the conditions laid down in Article 46 of the Income Tax Act. are to be 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. Non-official table of contents

§ 8

This law applies for the first time to the calendar year 1994. In the case of the tax withdrawal from the working wage, the first sentence shall apply with the proviso that the law shall apply for the first time to the current working wage, which shall be for one after the 31. The salary payment period ending in December 1993 will be paid in accordance with the 31 December 1993. It will be available in December 1993. unofficial table of contents

§ 9

(omitted) unofficial Table of Contents

§ 9

This Act is to be applied last for the calendar year 1995. In the case of the tax withdrawal from the working wage, the first sentence shall apply with the proviso that the law shall be applied last time to the current working wage, which shall be for one before the first. The salary payment period ending in January 1996, and other references before 1 January 1996. January 1996. Non-official table of contents

§ 10

(Entry into force)