Taxation of Old-Age Income in Germany - a Model for Europe?

von Heinz-Gerd Horlemann

218 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

Due to a decision of the German Federal Constitutional Court (FCC) made in the year 2002, the German legislator enacted a tax reform that came into force on 1 January 2005. In this context this study describes the current situation regarding taxation of income of statutory, occupational and private benefit payments in Germany - mandatory as well as voluntary systems. Cross-border problems of the different taxation systems in the EU are also emphasised taking into consideration the regulations pursuant to the double taxation agreements and tax-related basic considerations are made that result in a solution approach. This approach could be taken into account by the national legislators when it comes to a tax reform and as basis for negotiations within the EU.

• Themen: Recht Rechtswissenschaft, allgemein
• ISBN: 9783000225475
• Sprache: Englisch
• Erscheinungsdatum: 31.07.2007
• Größe: 234 x 156 mm
• Verlag: Heinz-Gerd Horlemann