Domestic Income

Domestic income is earned by a non-resident with domestic activities and is taxed as domestic income. They are finally listed in Section 49 EStG. The system is based on the income types of the EStG, but requires an objective domestic reference, e.g. B. Permanent establishment in Germany for qualification as commercial domestic income i. S. d. Section 49 I No. 2 EStG.

Die Art der inländischen Einkünfte ist für das Besteuerungsverfahren von Bedeutung. Inländische Einkünfte unterliegen im Regelfall dem Steuerabzug (§§ 50 V, 50a EStG). Für bestimmte Einkünfte gilt das Assessment procedure, z. B. Einkünfte aus Land- und Forstwirtschaft.

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