Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
DBA USA: Entgeltfortzahlungen als Teil der ausgeübten Tätigkeit
Tax Treaty with the Unites States: Subsequent Payment of Wages as Part of the Exercised Employment Activity
Art 15 para 1 Tax Treaty with the United States establishes the general rule as to the taxation of income from employment, namely, that such income is taxable in the state where the employment is actually exercised. Only few exceptions apply. Regarding unused holidays, the Federal Fiscal Court had to answer the question whether some remuneration in this respect has to be allocated to the resident state or the source state after a change of residency of the employee. The court decided how to deal with this remuneration payment during the notice period of an already terminated employment. As to a contract of secondment, the court analyzed why the respective payment should be considered to derive from the “exercise of employment” in the source state. In this recent case, the principle of causality and the general principle of activity was applied over the world income principle.
I. Der Fall
Die Beschwerdeführerin war Angestellte in einem internationalen Konzern im Inland. Mit Entsendungsvertrag wurde sie innerhalb des Konzerns zur Konzerngesellschaft in Texas, USA, entsandt. Juristischer Arbeitgeber blieb allerdings die inländische GmbH. Die ausländische Gesellschaft trug den gesamten L...