Law To The Protocol Of 21 December 1992 On The Agreement Of 11 August 1971 Between The Federal Republic Of Germany And The Swiss Confederation For The Avoidance Of Double Taxation In The Field Of Taxes On Income And The...
Original Language Title: Gesetz zu dem Protokoll vom 21. Dezember 1992 zu dem Abkommen vom 11. August 1971 zwischen der Bundesrepublik Deutschland und der Schweizerischen Eidgenossenschaft zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Steuern vom Einkommen und vom ...
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Law to the Protocol of 21 December 1992 on the agreement of 11 August 1971 between the Federal Republic of Germany and the Swiss Confederation for the avoidance of double taxation in the field of taxes on income and on capital DBACHE1971Prot1992G Ausfertigung date: 30.09.1993 full quotation: "law for the Protocol of 21 December 1992 on the agreement of 11 August 1971 between the Federal Republic of Germany and the Swiss Confederation for the avoidance of double taxation in the field of taxes on income and on capital of the 30. September 1993 (BGBl. 1993 II S. 1886) "footnote (+++ text detection from: 13.10.1993 +++) input formula the Bundestag approved the following law with the consent of the Federal Council: type 1 which in Bern on 21 December 1992 Protocol to the agreement of 11 August 1971 between the Federal Republic of Germany and the Swiss Confederation for the avoidance of double taxation in the field of taxes on income and assets signed (BGBl. 1972 II p. 1021) as amended by the Protocol of 17 October 1989 (BGBl. 1990 II S.)" approved 766) and the negotiation protocol of 18 December 1991. The Protocol and the negotiation protocol will be published below.
2 for the application of article 4 paragraph 5 of the agreement is the following: ends under article 4 paragraph 5 of the agreement the unlimited tax liability and to rise only wealth tax for the domestic assets within the meaning of section 121 paragraph 2 of the assessment Act from this point on, is a corrective to the date following the day on which the unlimited property tax obligation ends. The wealth tax attributable to the duration of the unlimited and limited tax liability is to calculate pro rata temporis according to the respective annual tax.
Type 3 for the application of article 15 of the agreement, the following applies: (1) resident workers, frontier workers within the meaning of article 15a para 1 and 2 of the agreement and in the Swiss Confederation, are the rules on the payroll tax deduction provided to apply that income tax is no more than 4.5 per cent of taxable salary of each wage payment period without taking into account domiciled or advertising costs. This also applies to the farms of the payroll tax. The prerequisite for this is that frontier workers (residence certificate) proves the residence in the Swiss Confederation by an official certificate of the Swiss financial authorities. The employer has to keep the residence certificate as proof to the payroll account.
(2) a certificate of residence is the employer, the employment tax statement at the request of the frontier is to exhibit. If the application is made, a wage tax certificate for lump sum taxable wages is to exhibit. Certificate of income tax, the salary and the lump sum taxed wage is (separately or in one lump sum or in an attached Declaration) to certify; the same applies to the payroll tax. In addition, the employer has tax-free compensation according to § 3 No. 9 of the income tax Act, as well as tax-free bonuses according to § 3 b of the income tax act to certify. The employer has to certify the days of not return due to the exercise of the work if the workers because of non-return is not more cross-border (article 15 paragraph 2 of the agreement) officially prescribed form completed. This certificate shall submit the branch tax the employer; the branch Tax Office confirmed the template with a visa. The employer has handed this certificate and the certificate of income tax over the frontier.
(3) so the employer the employee because of non-return is not more border crossers, is obliged, subsequently withheld still do not pay tax on the next following payment of wages by way of derogation from § 41 c of the income tax act.
(4) the Federal Republic of Germany-based frontier workers have to enclose the attestation of the employer on the wage statement (after Swiss pattern) and the deduction tax to the income tax return.
Type 4 (1) this Act enters into force on the day after its promulgation.
(2) the day when, the Protocol enters into force pursuant to its article VII of section 2, is to announce in the Federal Law Gazette.
(3) article 3 of that law is the tax deduction from the wages for the first time on current labor costs to apply, ending wage payment period will be given for one after December 31, 1993, and on other remuneration accruing to after December 31, 1993.
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