The German Ministry of Finance Dec. 28, 2021, posted online Letter No. 2021/1317597, clarifying questions on the tax treatment of income from dependent work under the 1959 DTA with France, in particular of cross-border commuters, artists, athletes, and from public coffers from France. The FAQs explain: 1) the application of the cross-border commuter regulation; 2) the definition of temporary workers, personal activity, and income; 3) rules for severance payments; 4) conflicts with other regulations; and 5) the tax deduction rules. [Germany, Ministry of Finance, 12/28/21]
Reference:
View BMF Letter No. 2021/1317597. View Announcement. View Index.
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