Der neue Erlass zum Aussensteuergesetz - Erweitert beschränkte Steuerpflicht bei Wohnsitz in Grossbritannien?

Resource Information

The work Der neue Erlass zum Aussensteuergesetz - Erweitert beschränkte Steuerpflicht bei Wohnsitz in Grossbritannien? 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

Der neue Erlass zum Aussensteuergesetz - Erweitert beschränkte Steuerpflicht bei Wohnsitz in Grossbritannien?

Creator

• Angermann, F
• Anger, C

Subject

• exit tax
• non-resident
• domicile
• remittance basis
• extended limited tax liability
• residence

Language

eng

Summary

Emigrantion to the United Kingdom used to be an attractive measure for German individuals - in particular for persons with income from capital investment - because of the remittance-based taxation for certain immigrants. However, a recent letter of the German Ministry of Finance qualifies the remittance-based income as low-taxation of income within the meaning of the German foreign tax law. As a consequence, German 'extended income tax liability as a non-resident' applies. The authors examine the aspect of investment income, taking into account the German-UK tax treaty. The authors hold that the extended income tax liability is incompatible with EU law

Citation source

In: Internationales Steuerrecht. - München. - Vol. 14 (2005),

Geographic coverage

• European Union
• Europe

Language note

German