Volume 39 (2011) / Issue 8/9

Lukas Hilbert, 'Employer Tax Implications of Inbound Assignments to Germany — A Wage Tax Driven Overview on Domestic German and Double Tax Treaty Regulations' (2011) 39 Intertax, Issue 8/9, pp. 417–425

Abstract

The application of a withholding tax regime on employment income is common in many countries but continues to create difficulties for employers, especially in the course of international assignments. An analysis of the German wage system tax may reveal the critical points on which decisions are necessary when developing a regime. This article provides a wage tax driven overview on the domestic and double taxation treaty regulations as applied in Germany, summaries of current discussions in tax literature and the German authorities' as well as the federal tax court's view on several critical issues.

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ISSN: 0165-2826
ID: TAXI2011046