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

Resource Information

The work Praktische Konsequenzen der deutsch-österreichischen Rentenbesteuerung = Practical consequences of the German-Austrian taxation of pensions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Holzapfel, A

Subject

• old age provision
• pension
• cross-border worker

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),

Geographic coverage

European Union

Language note

German