Employment Income Under Tax Treaty Law - Case Studies

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Employment Income Under Tax Treaty Law - Case Studies
SWI 11/2002
I. Case 1: LL. M. Lecturer
Facts: Mike Bread is part of the faculty of the LL. M. program in International Tax Law offered by the Vienna University of Economics and Business Administration. He teaches tax treaty law and offers a 16 hours' course (2 days: Friday and Saturday) every second year. He receives a remuneration which is treated as employ-ment income according to the new Austrian domestic law (introduced in 2000). Therefore the Vienna University of Economics and Business Administration has to withhold wage tax (according to domestic law). Mike Bread is resident of
(a) Germany,
(b) the UK,
(c) Switzerland.
Which tax treaty provisions are applicable? Is Austria obliged to refund the complete withholding tax? Are Germany, the UK and Switzerland obliged to either credit the Austrian wage tax or to exempt the remuneration?
II. Case 2: Wine seminars organized by the government
Facts: Michael Merker is an Austrian citizen. He is employed by the Austrian Ministry of Education and organizes seminars in
(a) the UK,
(b) Germany,
(c) Switzerland.
These seminars are about the Austrian wine culture. The participants of this seminar have to pay rather high fees to be admitted. Therefore the Austrian ministry has some profit from this activity.
Where is Michael Merker's employment remuneration taxed? Which tax treaty provisions are applicable? In case Michael Merkers decides to retire and to stay on in the countries where he had worked for the Austrian ministry: Where is his pension taxed?
III. Case 3: Pensions for public and private employment
Facts: Peter Mellman is an Austrian citizen and had worked for the private sector for a period of ten years and for the government for a period of twenty years. 60 % of his total income he had received during the time he worked for the private sector. He retires and is entitled to a pension paid by the Austrian social security system. While he was employed he and his employers (private sector and government) had contributed to this system. He receives one single pension of Euro 2.616,- (maximum social security pension) monthly. Peter Mellman is a resident of
(a) Germany,
(b) the UK,
(c) Switzerland.
Where is his pension taxed? Which tax treaty provisions are applicable?

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SWI 11, November 2002, Seite 522

Employment Income Under Tax Treaty Law - Case Studies

DIENSTNEHMEREINKÜNFTE IM DBA-RECHT - FALLSTUDIEN

Andreas Kolb, Michael Lang, Helmut Loukota, Robert Waldburger, Mike Waters und Ulrich Wolff

Michael Lang leitete bei der 2nd International Tax Law Summer Conference (8. - 12. Juli 2002) in Rust (Österreich) am 8. Juli 2002 eine Podiumsdiskussion zum Generalthema „Tax Treaties - What happens when states disagree - qualification and classification conflicts in tax treaty practice", an der mit Helmut Loukota, Ulrich Wolff und Mike Waters hochrangige Experten der Abteilungen für Internationales Steuerrecht der österreichischen, deutschen und britischen Finanzverwaltung teilnahmen. Robert Waldburger und Andreas Kolb, die in der Eidgenössischen Steuerverwaltung in Bern führend tätig sind, trugen durch schriftlich vorbereitete Stellungnahmen bei. Mike Waters und Helmut Loukota sind auch Vorsitzender und Stellvertretender Vorsitzender der für DBA-Fragen maßgebenden „Working Party I" des OECD-Steuerausschusses in Paris. Die Experten diskutierten bei dieser Konferenz - nicht in amtlicher Funktion, sondern in privater Eigenschaft - Fallstudien zu DBA-Fragen, die in der Folge auszugsweise wiedergegeben werden.

I. Case 1: LL. M. Lecturer

Facts: Mike Bread is part of the faculty of the LL. M. program in International Tax Law offered by the Vienna University of Economics and Business Admi...

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Employment Income Under Tax Treaty Law - Case Studies

DIENSTNEHMEREINKÜNFTE IM DBA-RECHT - FALLSTUDIEN

I. Case 1: LL. M. Lecturer

Facts: Mike Bread is part of the faculty of the LL. M. program in International Tax Law offered by the Vienna University of Economics and Business Admi...

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