German taxation avoidance
If a foreign citizen is in
Germany for less than a relevant 183-day period (approximately six months) and
is tax resident (i.e.,
and paying taxes on his or her salary and benefits) elsewhere, then it may be
possible to claim tax relief under a particular Double Tax Treaty. The relevant
183 day period is either 183 days in a calendar year or in any period of 12
months, depending upon the particular treaty involved.
So, for
example, the Double Tax Treaty with the UK looks at a period of 183 days in the
German tax year (which is the same as the calendar year); thus, a citizen of
the UK could work in Germany from 1 September through the following 31 May (9
months) and then claim to be exempt from German tax.
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