The Resource Berücksichtigung von ausländischen Pensionseinkünften bei der Bemessung des Pensionistenabsetzbetrags = Foreign pension payments and Austrian pension tax credit

Berücksichtigung von ausländischen Pensionseinkünften bei der Bemessung des Pensionistenabsetzbetrags = Foreign pension payments and Austrian pension tax credit

Label
Berücksichtigung von ausländischen Pensionseinkünften bei der Bemessung des Pensionistenabsetzbetrags = Foreign pension payments and Austrian pension tax credit
Title
Berücksichtigung von ausländischen Pensionseinkünften bei der Bemessung des Pensionistenabsetzbetrags = Foreign pension payments and Austrian pension tax credit
Creator
Subject
Language
eng
Summary
The Austrian Supreme Administrative Court has recently decided that German social security pensions have to be included in the calculation of the Austrian pension tax credit pursuant to sec 33 para 6 no 3 Austrian Income Tax Act, although these payments are exempt under the tax treaty with Germany. However, a decision by the Austrian Federal Fiscal Court states that German social security pensions that do not exceed the threshold necessary for a tax assessment (1,730 euros per year) do not have to be included in this calculation. These decisions, which may seem contradictory, actually follow the same line of reasoning, since exempt pensions have to be included in the calculation of the pension tax credit if they affect the progressive tax rate. This is not the case for payments below the threshold
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 4 ; p. 200-212
http://library.link/vocab/creatorName
  • Hörtenhuber, B
  • Langer, A
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • pension
  • tax credit
  • tax treaty
Label
Berücksichtigung von ausländischen Pensionseinkünften bei der Bemessung des Pensionistenabsetzbetrags = Foreign pension payments and Austrian pension tax credit
Instantiates
Publication
Label
Berücksichtigung von ausländischen Pensionseinkünften bei der Bemessung des Pensionistenabsetzbetrags = Foreign pension payments and Austrian pension tax credit
Publication

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