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Summary: Judgment by the Bundesfinanzhof (Federal Fiscal Court) dated 11 January 2012. The taxpayer was an airline pilot. He was resident in Germany but was employed by an airline based in the Irish Republic. He was subject to unlimited tax liability in Germany. He sought exemption from tax in Germany on his income as an airline pilot under the old Ireland-Germany double taxation convention, even though he was not taxable on that income in Ireland. The Bundesfinanzhof held that the domestic law rules on tax treaty override were not applicable here. This case examines German rules which provide for a tax treaty override

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Summary: Judgment by the Bundesfinanzhof (Federal Fiscal Court) dated 11 January 2012. The taxpayer was an airline pilot. He was resident in Germany but was employed by an airline based in the Irish Republic. He was subject to unlimited tax liability in Germany. He sought exemption from tax in Germany on his income as an airline pilot under the old Ireland-Germany double taxation convention, even though he was not taxable on that income in Ireland. The Bundesfinanzhof held that the domestic law rules on tax treaty override were not applicable here. This case examines German rules which provide for a tax treaty override