Regulation On Territorial Jurisdiction For The Income Tax Of Foreign-Based Employees Of The Construction Industry

Original Language Title: Verordnung über die örtliche Zuständigkeit für die Einkommensteuer von im Ausland ansässigen Arbeitnehmern des Baugewerbes

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

Non-official Table of Contents


Date of expiry: 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. I p. 810) "

:as amended by Art. 62b G v. 8.5.2008 I 810

For details, see the Notes


(+ + + text certificate: 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 has been described as Art. 6 G 610-1-3/2 v. 30.8.2001 I 2267. Non-official table of contents

Input formula

Based on Section 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 June 1997. August 2001 (BGBl. 2267), the Federal Ministry of Finance is ordering: Non-official table of contents

§ 1

For the income tax of the A worker who is employed by an entrepre person within the meaning of Article 20a (1) or (2) of the German Tax Code and who is domicated abroad is the same as in § 1 (1) or (2) of the VAT Jurisdiction Regulation for his State of residence said financial office. 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 his or her personal income tax. Employer is responsible. Non-official table of contents

§ 2

This regulation occurs on the 7. The Commission shall take effect in September 2001.