Doppelbesteuerung

Art. 15 MA Einkünfte aus unselbständiger Arbeit

Bearbeiter: Prof. Dr. Dr. h. c. Franz Wassermeyer und Dr. Michael Schwenke

A. Musterkommentar

Paragraph 1

1. Paragraph 1 establishes the general rule as to the taxation of income from employment (other than pensions), namely, that such income is taxable in the State where the employment is actually exercised. The issue of whether or not services are provided in the exercise of an employment may sometimes give rise to difficulties which are discussed in paragraphs 8.1 ff. Employment is exercised in the place where the employee is physically present when performing the activities for which the employment income is paid. One consequence of this would be that a resident of a Contracting State who derived remuneration, in respect of an employment, from sources in the other State could not be taxed in that other State in respect of that remuneration merely because the results of this work were exploited in that other State. (Geändert am 23. Oktober 1997 und am 22. Juli 2010)

2. The general rule is subject to exception only in the case of the remuneration of crews of ships or aircraft operated in international traffic (paragraph 3 of Article 15),...