External tax law

The term German foreign tax law (or German-international tax law) is a collective term for tax regulations that cover the cross-border issues of a tax resident with foreign connections or a tax non-resident with domestic connections. Taxpayers with their place of residence or habitual abode in Germany, as tax residents, are subject to unlimited German tax liability with their global income and global assets.
Personen mit inländischen Einkünften oder Inlandsvermögen werden im Rahmen der beschränkten Steuerpflicht erfasst (Steuerausländer). Die außensteuerrechtlichen Regelungen im deutschen Steuerrecht bestehen aus Einzelsteuergesetzen, dem Außensteuergesetz als Sondergesetz sowie den Tax treaty. In den Einzelsteuergesetzen (EStG, KStG und ErbStG) werden im Rahmen der unbeschränkten oder beschränkten Steuerpflicht die Adressaten für den deutschen Steueranspruch erfasst. Zusätzlich bestehen mit der Freistellung von der Besteuerung und Anrechnung ausländischer Steuern nationale Maßnahmen zur Vermeidung der Double taxation.

External tax law is increasingly being supplemented by European law. Non-resident taxpayers with predominantly domestic income can apply to be taxed like an addressee with unlimited tax liability. The regulations in the individual legal circles are closely interlinked.

The foreign tax regulations have a relieving effect in order to promote cross-border economic relationships and investment activities as well as international freedom of movement. On the other hand, there are also burdensome external tax regulations, in particular in the External Tax Act, in order to secure German tax revenue and avoid inappropriate tax arrangements.
Internationally recognized taxation principles are taken into account in the external tax law systems, e. B. Permanent establishment principle or residence principle. For cross-border issues, there are increased obligations to cooperate and special procedural regulations in order to properly record the tax assessment bases.

Was the explanation to "External tax law"Helpful? Rate now:

Weitere Erklärungen zu Steuern