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Law relating to the Protocol of 21 December 1992 to the Agreement of 11 August 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the field of taxation of income and of ...

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 relating to the Protocol of 21 December 1992 to the Agreement of 11 August 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the field of taxation of income and of the Assets

Unofficial table of contents

DBACHE1971Prot1992G

Date of completion: 30.09.1993

Full quote:

" Act to the Protocol of 21 December 1992 to the Agreement of 11 August 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the field of taxation of income and of the Assets of 30 September 1993 (BGBl. 1993 II p. 1886) "

Footnote

(+ + + Text evidence from: 13.10.1993 + + +) Unofficial table of contents

Input formula

With the approval of the Federal Council, the Bundestag has adopted the following law: Unofficial table of contents

Species 1

The Protocol to the Agreement of 11 August 1971 between the Federal Republic of Germany and the Swiss Confederation, signed in Bern on 21 December 1992, on the avoidance of double taxation in the area of taxation of the Income and wealth (BGBl. 1021), as amended by the Protocol of 17 June 1992. October 1989 (BGBl. 766) and the minutes of the negotiations of 18 December 1991 are agreed. The minutes and the minutes of the negotiations shall be published below. Unofficial table of contents

Type 2

For the purposes of applying Article 4 (5) of the Convention:
If, pursuant to Article 4 (5) of the Agreement, the unrestricted tax liability ends and from that date on property tax is to be levied only for domestic assets within the meaning of Article 121 (2) of the valuation law, a subsequent assessment shall be based on the the date of the day on which the unrestricted amount of the assets tax is terminated. 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. Unofficial table of contents

Art 3

For the purposes of applying Article 15a of the Agreement, the following shall apply: (1) In the case of workers who are resident in the frontier within the meaning of Article 15a (1) and (2) of the Agreement and in the Swiss Confederation, the provisions relating to: Wage tax deductity to be applied in such a way that the payroll tax is not more than 4.5% of the taxable wage of the wage payment period in question, without taking into account the amount of the 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 employment as a receipt of the payroll account. (2) If the employer is in receipt of a certificate of employment, the wage tax certificate must 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 according to § 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 has to hand this certificate and the payroll tax certificate to the frontier worker. (3) If the employee is no longer a frontier worker because of non-return, the employer shall be different from § 41c of the Income Tax Act (4) In the Federal Republic of Germany, frontier workers resident in the Federal Republic of Germany have a certificate issued by the employer on the basis of the income tax declaration. Pay card (according to Swiss model) and on the deduction tax levied shall be attached. Unofficial table of contents

Species 4

(1) This Act shall enter into force on the day following its announcement. (2) The date on which the Protocol enters into force in accordance with its Article VII (2) shall be disclosed in the Federal Law Gaz.3. Article 3 of this Act is in the case of tax withdrawal from the working wage. apply for the first time to the current wage, which is paid for a period ending on 31 December 1993, and to other references to be paid after 31 December 1993.