Regulation on the implementation of consultation agreements between the Federal Republic of Germany and the United Kingdom of Great Britain and Northern Ireland (German-British Consultation Agreement-KonsVerGBRV)

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ConsVerGBRV

Date of completion: 09.07.2012

Full quote:

" German-British Consultation Agreement of 9 July 2012 (BGBl. I p. 1483) "

Footnote

(+ + + Text certificate: 17.7.2012 + + +) 
(+ + + For application cf.  § 3 + + +) 

  

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Input formula

Pursuant to Article 2 (2), first sentence, of the Tax Code, which is defined by Article 9 (2) (b) of the Law of 8 December 2010 (BGBl. 1768), and Article 97 (1) (9), second sentence, of the Introductory Act to the Tax Code, which is defined by Article 16 (1) of the Law of 8 December 2010 (BGBl. I p. 1768), the Federal Ministry of Finance is responsible for: Unofficial table of contents

§ 1 Agreement

The Agreement between the Federal Republic of Germany and the United Kingdom of Great Britain and Northern Ireland to avoid double taxation and to prevent tax shortening in the field shall be considered to be an agreement within the meaning of this Regulation. Taxes on income and assets of 30 March 2010 (BGBl. 1333, 1334), as amended in each case. Unofficial table of contents

§ 2 Findings to employees

(1) The uniform application and interpretation of the Agreement with regard to the taxation of severance payment to employees on the basis of a corresponding consultation agreement within the meaning of the second sentence of Article 2 (2) of the Tax Code between the competent authorities of the Member States of the European Union The authorities referred to in Article 3 (1) (k) of the Agreement shall be determined in accordance with paragraphs 2 to 4. (2) If a settlement is to be accorded a supply character, Article 17 (1) of the Agreement shall apply. (3) Severance

1.

which are the repayments of wages, salaries or other allowances under an employment contract, or

2.

which are generally granted for the dissolution of an employment contract,

may be taxed in the State in which the activity was carried out, in accordance with Article 14 (2) of the Agreement. If, in the period prior to the dissolution of the employment contract, the employee was in the state of his or her employment or in the territory of third countries and in part in the other State, the severance payment may also be taxed in that other State, however, in proportion to the period of employment in the other State in proportion to the total duration of employment as set out in the first sentence of the first sentence of the first subparagraph. A divergent division between the competent authorities in the individual case of the second sentence is for the (4) The provisions of paragraphs 2 and 3 shall apply to those referred to in Article 18 (1) of the Agreement shall not apply. Unofficial table of contents

§ 3 Application Date

This Regulation has been applied for the first time to taxation issues since 29 December 2011. Unofficial table of contents

§ 4 Entry into force

This Regulation shall enter into force on the day following the date of delivery. Unofficial table of contents

Final formula

The Federal Council has agreed.