Regulation on the implementation of consultation agreements between the Federal Republic of Germany and the Grand Duchy of Luxembourg (German-Luxembourgish Consultation Agreement-KonsVerLUXV)

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ConsVerLUXV

Date of completion: 09.07.2012

Full quote:

" German-Luxembourgish Consultation Agreement of 9 July 2012 (BGBl. 1484), as defined by Article 4 of the Regulation of 22 December 2014 (BGBl). 2392).

Status:

Amended by Art. 4 V v. 22.12.2014 I 2392

For more details, please refer to the menu under Notes

Footnote

(+ + + Text certificate: 17.7.2012 + + +) 
(+ + + For application cf.  § 11 + + +) 

  

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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:

Section 1
General

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§ 1 Agreement

The Agreement between the Federal Republic of Germany and the Grand Duchy of Luxembourg on the avoidance of double taxation and on mutual legal assistance in the field of taxation of income shall be considered to be an agreement within the meaning of this Regulation and of assets, as well as of business taxes and taxes, of 23 August 1958 (BGBl. 1269, 1270), as last amended by the Protocol of 11 December 2009 (BGBl. 1150, 1151), as amended in the current version. Unofficial table of contents

§ 2 Scope

The uniform application and interpretation of the Agreement with regard to the taxation of

1.

Pay for cross-border commuters,

2.

Severance payments and compensation to employees, unemployment benefit, and

3.

Remuneration of professional drivers, locomotive drivers and accompanying personnel

on the basis of appropriate consultation agreements within the meaning of the second sentence of Article 2 (2) of the tax code which have been concluded between the competent authorities within the meaning of Article 2 (1) (3) of the Agreement, shall be governed by the Regulation.

Section 2
Border commuters

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§ 3 Working pay

(1) The division of pay between employees and activities is based on the contractually agreed working days in accordance with § 5. (2) The contractually agreed working days are the contractually agreed and not directly to be compared with the associated pay. In addition to ongoing remuneration, this includes additional remuneration, which is attributable to the employee's non-self-employed work within the entire calculation period. If the contractually agreed remuneration has changed during a calendar year, the invoice must be taken into account. (3) The remuneration referred to in paragraph 2 shall be divided into the contractually agreed working days and, as a remuneration per unit of work, shall be divided into to multiply the working days of the working days in which the worker has actually been held in the host State. Days in which the worker has held up in the State of activity, but which do not count on the working days agreed upon in the contract, shall be taken out of the calculation.

Footnote

(+ + + § 3: For application see § 11 No. 1 + + +) Unofficial table of contents

§ 4 Remuneration or supplementary compensation, special cases

(1) In the case of a breakdown of pay between the State of employment and the host country, the amount of money paid shall be taken into account in so far as the employer has made compensation for them. Working hours which the worker has spent in third countries in accordance with the agreement shall be allocated within the framework of the allocation to the State of the Union. (2) For one-off payments, which shall be a repayment for an active person not exceeding ten years § 3 (3) shall apply mutas to the activity in question and to an activity in the state of employment or activity. It is insignificant at what point in time and where the remuneration is paid; it is crucial that it be paid to the worker for a work performance in the host country. A repayment in accordance with the first sentence is not available if the one-off payment is used in whole or in part of the supply. (3) holiday fees are to be divided in accordance with § 3 (3). This applies to holiday money as well as to deductions granted for the waiver of holidays. The part of the pay paid on holiday is to be exempted in the State of the State of Germany in so far as it corresponds to the amount of work carried out in the host country. (4) The actual working days of the contractually agreed Working days, because the employee has not taken leave or leave from another calendar year in the calendar year to be assessed, the agreed working days shall be increased accordingly for the apportion of the pay or minder. This may be waiver for reasons of simplification if the number of holidays transferred is not more than ten. (5) For pay which is not available on holiday or holiday resettlement of a previous calendar year, the following shall be: the division ratio of this previous calendar year.

Footnote

(+ + + § 4: For application, see § 11 No. 1 + + +) Unofficial table of contents

§ 5 Contractually agreed working days

(1) Contracted working days shall be the calendar days per year minus the days on which the employee is not obliged to work according to the employment contract. If the employee exercises his activity on days which are not attributable to the working days agreed on in the contract, and he receives no separately calculated remuneration for this activity, but for the benefit of leisure time, these days are in the case of the contract (2) If remuneration, sickness benefit or maternity benefit is paid for the period of illness or maternity, these periods shall be counted as part of the working days agreed upon in the contract and shall be: Country of activity. Benefits in accordance with the first sentence shall be exempt from tax in Germany in the event of a failure to apply. In contrast, sick days without payment of remuneration reduce the contractually agreed working days. (3) If a worker is active in the state or in third countries for less than 20 working days in the calendar year, this part of the working day shall be taken up in the following calendar year. By way of derogation from Article 3 (1), this part of the pay is to be exempted from taxing in Germany as a state of employment, which is already taxed by Luxembourg as a state of activity.

Footnote

(+ + + § 5: For application, see § 11 No. 1 + + +)

Section 3
Professional drivers, locomotive drivers and accompanying personnel

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§ 6 Activities in a State

(1) pay which is not attributable to working days in which the professional driver, the locomotive driver or the accompanying staff has pursued his duties exclusively in his or her country of employment shall be taxed in that State. (2) remuneration, which is omitted from working days where the professional driver, the train driver or the accompanying staff has pursued his/her activities exclusively in the Contracting State where the employer of the professional driver, the locomotive driver or the locomotive driver, Accompanying personnel shall be taxed in that State. Unofficial table of contents

§ 7 Activities in several States

(1) pay which does not apply to working days in which the professional driver, the locomotive driver or the accompanying personnel are responsible for their activities only

1.

has exercised in one or more third countries, or

2.

has exercised in one or more third countries and in its State in which it is a State,

shall be taxed in the state of the occupation of the professional driver, the locomotive driver or the accompanying person. (2) pay which does not apply to working days in which the professional driver, the locomotive driver or the accompanying staff are working. has in part been exercised in the Contracting State in which the employer of the professional driver, the locomotive driver or the accompanying person is resident, and in part

1.

in the state of the professional driver, the locomotive driver or the accompanying person,

2.

in one or more third countries, or

3.

in the state of the professional driver, the locomotive driver or the accompanying person, as well as in one or more third countries

, irrespective of the length of stay, in equal parts to the state of residence of the professional driver, the locomotive driver or the accompanying person, to the State of residence of the employer of the professional driver, of the locomotive driver or the accompanying person and the third country or third countries in accordance with points 2 and 3. In accordance with § 6 and § 7 (1), the pro-rata tax law shall be assigned to the Contracting States.

Footnote

Section 7 (2) sentence 1 Inbox italics: The wrong description of the word "professional driver" has been corrected Unofficial table of contents

Section 8 Special arrangements

(1) The right of taxation applicable to the remuneration, which is attributable to the free days of the professional driver, the locomotive driver or the accompanying person, shall be entitled to the Contracting States in the ratio arising from the calculation in accordance with § § 6 and 7. The taxation of sickness benefit shall be the subject of the Contracting State in which the professional driver, the locomotive driver or the accompanying staff is subject to the obligation to provide social security. (2) journeys by the professional driver, the locomotive driver or the person who is driving the driver's service. Accompanying staff between the place of residence and the workplace shall not be regarded as the exercise of his/her non-self-employed work. The vehicle is the regular place of work of the professional driver, the locomotive driver or the accompanying personnel. Unofficial table of contents

§ 9 permanent establishment in the other State

§ § 6 to 8 shall apply mutagenic to the cases in which the professional driver, the locomotive driver or the accompanying personnel residing in one of the two Contracting States are to the detriment of one in the other Contracting State for his activities. the workplace of the employer is paid.

Section 4
Other Use Cases

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§ 10 Findings and compensation to employees, unemployment benefit

(1) Article 12 (1) of the Agreement must be applied to a settlement of a supply character. (2)

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,

Article 10 (1) of the Agreement shall apply. If, in the period prior to the dissolution of the employment contract, the employee was in the state of his/her employment or in the territory of third countries and in part in the State of activity, the severance payment may be taxed in the State of activity, but only as part of the part of the remuneration paid in the calendar year before the termination of the contract of employment, which was taxed in the State of activity in accordance with Article 10 (1) and (2) of the Agreement. (3) Findings and compensation as a result of termination of the contract or a social plan as well as unemployment benefit are from taxation in the (4) The provisions of paragraphs 1 to 3 shall not apply to the income referred to in Articles 10 (3) and 11 of the Agreement. ,

Section 5
Final provisions

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§ 11 Application Date

This Regulation shall apply for the first time

1.

in the cases of § § 3 to 5 on the subject of taxation matters since 11 July 2011,

2.

in all other cases, on tax matters since the 17. October 2011.

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§ 12 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.