In tax treaties intended to avoid double taxation sneak mistakes, which no more tax is paid. To such loopholes quickly to be able to close did Germany and the Netherlands in this case a scheme. But according to the supreme court holding that regulations do not stand.
According to loonbelastingdeskundige Jan-Bertram Rietveld (EY means the statement that the ministries will no longer be allowed to “handjeklappen” without the intervention of the parliament. However, a change of the tax treaty will not be legally valid.
There profited in this case, a Dutch employee, who in 2007 was fired. Because in the Netherlands, he lived only for his work in Germany had to be his exitpremie split in two to be in both countries proportionate to be able to be in charge.
Germany sent the money back because the tax only raises if employees actually live in Germany. When the Netherlands then still tried to use the entire amount to tax on the basis of a mutual understanding with Germany, crossed the court, so there’s a stick.
More Taxes
No comments:
Post a Comment