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...

Read the untranslated law here: http://www.gesetze-im-internet.de/grenzgnldag/BJNR019990980.html

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 on capital, as well as various other taxes and to regulate other issues on tax areas (execution law frontier Netherlands - AGGrenzg NL) AGGrenzg NL Ausfertigung date: 21.10.1980 full quotation: "Implementation Act Netherlands frontier in the version of the notice of 24 February 1986 (BGBl. I p. 321)" ", most recently by article 13 of 11 October 1995 (BGBl. I S. 1250) has been changed" stand: Neugefasst by BEK. v. 24.2.1986 I 321, last amended by article 13 v. 11.10.1995 I 1250 for more information on the stand number found in the menu see remarks footnote (+++ text detection from: 25.10.1980 +++) (+++ to the application see section 8 +++) § 1 (1) workers residing in the Kingdom of the Netherlands by way of derogation article 39B, paragraph 1 of the income tax act for the implementation of the payroll tax deduction when income from employment in the Federal Republic of Germany as follows in tax brackets queued : 1. in the control class I are workers, the a) are single b) married, widowed or divorced are and where the conditions for the tax class III or IV are not fulfilled.
2. in the control class III are workers who are married, if the conditions of § 2 para 2 are met and no wages in the Federal Republic of Germany applies the spouse of the employee.
3. in the control class IV are workers who are married if both spouses live not constantly separated and the spouse of the employee also refers to wages in the Federal Republic of Germany.
4. the tax class VI applies to workers, that wages in the Federal Republic of Germany side by side related by several employers for the withholding of income tax from the salary from the second and further employment.
(2) the employer shall grant a certificate of income tax workers residing in the Kingdom of the Netherlands at termination of employment or at the end of the calendar year; officially prescribed form completed the provisions of § 41 are b apply by analogy to para 1 sentence 2 to 7 and para. 2 of the income tax act.

§ 2 (1) workers residing in the Kingdom of the Netherlands, the Summe of income in the calendar year at least 90 per cent is subject to German income tax, for the imposition of the tax on income from employment by way of derogation from § 50 para 1 of the income tax act in the Federal Republic of Germany, the following applies: 1. § 10 para 1 No. 1, 1a, 4 to 7 and 9, § 10 c para 1 , § § 24a, 32 para 1 to 6 and § 32d of the income tax Act are to be applied. § 10 para 1 No. 7 is set 3 of the income tax Act also apply if not permanently separated living spouse, for the expenses for professional training or continuing education adult worker, domiciled in the Kingdom of the Netherlands.
2. for the assessment of income tax according to § 5 can the workers and his not always separately living spouse have done the actual pension expenditure in the sense of § 10 para 1 Nos. 2 and 3 of the income tax Act, in accordance with the other for this according to § 10 of the income tax Act are deducted regulations as special editions.
3. (vacant) 4.
The articles 33, 33a and 33B are paragraphs 1 to 3 of the income tax act to apply, even if the preconditions in the person of not permanently separated spouse of the employee and the spouse has residence in the Kingdom of the Netherlands.
5. § 50 para 1 set of 7 of the income tax act is not to apply in the cases of § 5.
6 § 50 para 4 is set 5, 6 and 8 of the income tax Act apply accordingly.
(2) in the case of spouses, 1 which does not permanently separated living and where this condition at the beginning of the calendar year existed or occurred in the course of the calendar year and 2 of which is at least a worker, is for the application of paragraph 1 provided that the sum of income of both spouses at least 90 per cent in the Federal Republic of Germany is subject to income tax. § 10 para 3, § 10c para 4, § 32 paragraph 6, sentence 2 and Article 32a par. 5 of the income tax Act are to be applied mutatis mutandis.
(3) for a taxpayer who meets the conditions of paragraph 1 or 2, the application of § 50 para 4 of the income tax Act, this Act does not apply.

§ 3 for workers who meet the requirements of section 2, are at the request of the certificate according to section 39B of the income tax act to enter also the amounts which are according to § 32 para 1 to 6, §§ 33, 33a and 33B para 1 to 3 of the income tax act to; section 39B, paragraph 2 No. 2 of the income tax act is in this respect mutatis mutandis apply. § 39a para 2 sentence 4 and para. 3 of the income tax act shall apply mutatis mutandis.

§ 4 workers, where the tax class III has been certified or where an allowance is taken pursuant to article 2, are obliged to apply for the change of the control class and the amount, when the conditions of article 2 are. Is has been raised in these cases too little income tax, is § 39a para 5 of the income tax Act apply accordingly.

§ 5 workers who meet the requirements of section 2, may request an assessment to income tax with regard to their income from employed work. § 46 para 2 No. 8 sentence 1 and 2 of the income tax act is mutatis mutandis with the proviso apply, that before the end of the calendar year the investment can be performed only if the employees or in the case of the combined investment of spouses, both spouses have died. section 32 is mutatis mutandis with the proviso apply, others in the Federal Republic of Germany are also those of the spouses to include no. 2 of the provision in paragraph 1-related income as such subordinate employment and not German income tax income of the employee, in the case of the combined investment b of the income tax act.

§ 6 (1) for the registration of the control class and a franchise is responsible to the branch tax (§ 41 para 1 No. 1 of the income tax Act). When spouses who receive wages in the Federal Republic of Germany, the establishment financial Office authoritative for the older spouses is responsible.
(2) for the assessment of income tax according to § 5, the establishment financial Office, with several permanent establishment financial Office is responsible the establishment financial Office in whose district the worker was last employed. The permanent establishment financial Office is responsible for workers with tax class VI, in whose district the workers was last employed under application of the tax class I, III or IV. For spouses who receive wages in the Federal Republic of Germany, the establishment financial Office authoritative for the older spouses is responsible.
(3) in the cases of paragraphs 1 and 2 the tax office is responsible for the limited income spouse of a worker within the meaning of section 7, in whose district the unrestricted taxable employee is domiciled.

§ 7 when a married worker residing in the Kingdom of the Netherlands, the 1st in the Federal Republic of Germany is unlimited taxation and 2 with his or her spouse meets the requirements of section 2, paragraph 2, are no. 1, 2, 5 and 6, para 2 and 3 and articles 4 § 1 para 1 No. 2 and 3, article 2, paragraph 1, apply 5 sentence 2 of this Act. § 33 b paragraphs 1 to 3 of the income tax act is also to apply if the conditions in the person of the spouse and the spouse is the resident in the Kingdom of the Netherlands. section 46 of the income tax act is to apply subject to the proviso that the income derived from employment by the limited income spouse in the Federal Republic of Germany and of withholding income tax are to be included. Notwithstanding § 39 para 3 of the income tax Act, the tax office is responsible for the registration of tax classes III and IV.

§ 8 is for the first time for the calendar year 1994 to apply this law. When the tax deduction from the wages is set 1 with the proviso that the law to apply for the first time is on the current wages, who paid for a wage payment period ending after December 31, 1993 and on other remuneration accruing to after December 31, 1993.

§ 9 (dropped out) section 9 is this law last time for the calendar year 1995 to apply. When the tax deduction from the wages is set 1 with the proviso that the law to apply last time is on the current wages, who paid for a wage payment period ending before 1 January 1996 and on other remuneration accruing to before 1 January 1996.

§ 10 (entry into force)