Germany: ECJ upholds German taxation of expatriate spouses

Germany: ECJ upholds German taxation of expatriate spouses

In Frans Gschwind (1999), the European Court of Justice has upheld key provisions of German law in a case involving the income taxation of a Dutch national living in the Netherlands, but working in Germany.

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Bibliographische Detailangaben
Veröffentlicht in:International tax review 1999-12, Vol.11 (1), p.53
1. Verfasser: Eggert, Rolf
Format: Magazinearticle
Sprache:eng
Schlagworte:
Court decisions
Employment
Expatriate employees
Expatriates
Income taxes
Tax benefits
Tax courts
Taxation
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Beschreibung
Zusammenfassung:In Frans Gschwind (1999), the European Court of Justice has upheld key provisions of German law in a case involving the income taxation of a Dutch national living in the Netherlands, but working in Germany.
ISSN:0958-7594