The Resource Praktische Konsequenzen der deutsch-österreichischen Rentenbesteuerung = Practical consequences of the German-Austrian taxation of pensions

Praktische Konsequenzen der deutsch-österreichischen Rentenbesteuerung = Practical consequences of the German-Austrian taxation of pensions

Label
Praktische Konsequenzen der deutsch-österreichischen Rentenbesteuerung = Practical consequences of the German-Austrian taxation of pensions
Title
Praktische Konsequenzen der deutsch-österreichischen Rentenbesteuerung = Practical consequences of the German-Austrian taxation of pensions
Creator
Subject
Language
eng
Summary
Since 1 October 2010, information on pension payments of pension insurance institutions is being transferred to German tax authorities. According to all accounts, this information includes 1.5 million notifications about pension payments to tax foreigners. 100,000 former Austrian cross-border workers as well as resident taxpayers in Austria who at some point of time in their professional lives in some form or another have laid claims to German pension funds are included in this figure. The author analyses the practical problems that have resulted from these payments according to the double tax treaty
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Holzapfel, A
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • pension
  • old age provision
  • cross-border worker
Label
Praktische Konsequenzen der deutsch-österreichischen Rentenbesteuerung = Practical consequences of the German-Austrian taxation of pensions
Instantiates
Publication
Label
Praktische Konsequenzen der deutsch-österreichischen Rentenbesteuerung = Practical consequences of the German-Austrian taxation of pensions
Publication

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