Autor: Stefan Haas

Grenzgängerstatus auch bei temporär ins Ausland entsandten Dienstnehmern

SWI 2018, 617

Cross-border workers are persons who live near the border of one state but work across the border in another state. Under special rules in the tax treaties with Germany, Italy and Liechtenstein, these persons are taxable in the state of residence (Austria). Stefan Haas analyzes the applicability of Art 15 para 6 of the tax treaty with Germany in the event of temporary secondment of cross-border workers.