Regulation on local jurisdiction for the income tax of employees of the construction industry resident abroad (Employees-Responsibility Regulation-Construction-ArbZustBauV)

Unofficial table of contents

ArbZustBauV

Date of completion: 30.08.2001

Full quote:

" Employees-Responsibility Regulation-Construction of 30 August 2001 (BGBl. 2267, 2269), as defined by Article 62b of the Law of 8 May 2008 (BGBl). 810) has been amended "

Status:

Amended by Art. 62b G v. 8.5.2008 I 810

For more details, please refer to the menu under Notes

Footnote

(+ + + Proof of text: 7.9.2001 + + +) 

  

Heading: Letter abbreviation inserted by Art. 62b No. 1 G v. 8.5.2008 I 810 mWv 1.4.2008
The V was adopted as Art. 6 G 610-1-3/2 v. 30.8.2001 I 2267. Unofficial table of contents

Input formula

Pursuant to Article 20a (3) of the Tax Code of 16 March 1976 (BGBl. 613, 1977 I p. 269), as defined by Article 1 of the Law of 30 August 2001 (BGBl. 2267), the Federal Ministry of Finance is responsible for: Unofficial table of contents

§ 1

For the income tax of the employee, who is employed by an entrepreate within the meaning of § 20a (1) or (2) of the Tax Code in Germany and who is domicated abroad, this is the case in § 1 para. 1 or 2 of the Regulation of the Turnover Tax Jurisdiction Regulation for the tax office of the State of residence. If the employee of a company established in the Republic of Poland has his residence in the Republic of Poland within the meaning of Article 20a (1) or (2) of the Tax Code, the tax office responsible for his income tax, notwithstanding the first sentence, shall be the tax office responsible for: is in charge of his employer. Unofficial table of contents

§ 2

This Regulation shall enter into force on 7 September 2001.