Law on the Protocol of 21. The Convention of 11 December 1992 on the Agreement of 11 December 1992 August 1971 between the Federal Republic of Germany and the Swiss Confederation on the prevention of double taxation in the area of income and property taxes Table of Contents
Date of Date: 30.09.1993
" The Law of the Protocol of 21. The Convention of 11 December 1992 on the Agreement of 11 December 1992 August 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and on the assets of 30. September 1993 (BGBl. 1993 II p. 1886) "
(+ + + text evidence from: 13.10.1993 + + +) unofficial table of contents
The Bundestag has The following law was approved by the Federal Council: Non-official table of contents
Dem in Bern on 21. The Protocol to the Agreement of 11 December 1992 was signed in 1992. August 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and wealth (BGBl. 1021), as amended by the Protocol of 17 June 1992. October 1989 (BGBl. 766) and the negotiating protocol of 18 February 1990. December 1991 is agreed. The minutes and the minutes of the negotiations shall be published below. Non-official table of contents
For the purposes of applying Article 4 (5) of the Agreement, the following applies:
Ends under Article 4 (5) of the Agreement the unrestricted tax liability and, from that date, must be levied only on property tax for the domestic assets within the meaning of Article 121 (2) of the valuation law, shall be subject to a subsequent assessment on the date following the day, which ends the unrestricted wealth tax liability. The amount of property tax on the duration of unrestricted and limited tax liability shall be calculated on a pro rata basis in accordance with the respective annual tax. Non-official table of contents
For the purposes of applying Article 15a of the Agreement, the following shall apply: (1) In the case of workers who are frontier workers in the sense of the Whereas Article 15a (1) and (2) of the Agreement and the Swiss Confederation are established, the provisions relating to the withholding of wages are to be applied on the basis that the payroll tax does not exceed 4.5% of the taxable amount of the taxable person employed in the In the case of a wage payment period, the payment period shall not be taken into account for free or advertising costs. This also applies to the lump-sum payment of the payroll tax. The prerequisite for this is that the frontier worker has to provide proof of residence in the Swiss Confederation by means of an official certificate issued by the competent Swiss financial authority (certificate of residence certificate). The employer must keep the certificate of residence as a receipt of the payroll account.(2) If the employer is in receipt of a certificate of residence, the wage tax certificate shall be issued at the request of the frontier worker. If the application is made, a wage tax certificate shall also be issued for a flat-rate taxable wage. The wage tax certificate must be used to certify the working wage and the flat-rate taxed wage (either separately or in a sum or in an accompanying declaration); the same is true of the payroll tax. In addition, the employer has to certify tax-free severance pay according to § 3 No. 9 of the Income Tax Act as well as tax-free surcharges in accordance with § 3b of the Income Tax Act. The employer has to certify, in accordance with officially prescribed form, the days of non-return on the basis of the exercise of work if the worker is no longer a frontier worker because of non-return (Article 15a (2) of the Agreement). The employer must submit this certificate to the company's tax office; the company's tax office shall confirm the presentation with a visual notice. The employer shall issue this certificate and the wage tax certificate to the frontier worker.(3) If the employee is no longer a frontier worker on account of non-return, the employer shall be obliged, by way of derogation from § 41c of the Income Tax Act, to retroactively post the salary tax not yet levied at the next following wage payment. for the time being.(4) In the Federal Republic of Germany, cross-border commuters shall attach to the income tax declaration the certificate issued by the employer on the pay card (according to the Swiss model) and on the deduction tax levied. Non-official table of contents
(1) This law enters into force the day after it is announced.(2) The date on which the Protocol enters into force in accordance with its Article VII (2) shall be disclosed in the Federal Law Gazly.(3) Article 3 of this Act is to apply for the first time to the current wage in the case of tax withdrawal from the working wage, which is 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.