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Das Doppelbesteuerungsabkommen Deutschland-Schweiz

Das Doppelbesteuerungsabkommen Deutschland-Schweiz

          
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About the Book

Das Abkommen zur Vermeidung der Doppelbesteuerungsabkommen auf dem Gebiet des Einkommens und des Vermögens zwischen Deutschland und der Schweiz weist im internationalen Vergleich einige Besonderheiten auf. Um steuerlich motivierte Wegzüge aus Deutschland in die Schweiz zu verhindern, sieht das Abkommen beispielsweise vor, dass die Vermeidung der doppelten Besteuerung im Verhältnis zu Deutschland unterbleibt, wenn der Steuerpflichtige in der Schweiz eine Vorzugsbesteuerung wählt, wie dies bei der pauschalen Besteuerung nach dem Aufwand der Fall ist. Selbst ohne diese Vorzugsbesteuerung sind nach einem Wegzug in die Schweiz die aus deutschen Quellen stammenden Einkünfte für einen Übergangszeitraum von fünf Jahren nach dem Wegzugsjahr weiterhin in Deutschland steuerpflichtig, auch wenn das Abkommen die jeweilige Einkunftsart eigentlich der Schweiz als Ansässigkeitsstaat zur Besteuerung zuweisen würde. Behält der Steuerpflichtige noch eine Wohnung in Deutschland, so kann dies bei regelmässiger Nutzung dazu führen, dass er niemals in den Genuss der Freistellung seiner Einkünfte von der deutschen Steuer gelangt, auch wenn sich sein Lebensmittelpunkt in der Schweiz befindet - lediglich spezifische Einkünfte aus der Schweiz bleiben hiervon ausgeklammert. Mit dem im Jahr 2002 in Kraft getretenen Freizügigkeitsabkommen zwischen der EG und der Schweiz wurde eine Niederlassungsfreiheit vereinbart, die sich weitestgehend an die Regelungen des EG-Vertrags anlehnt und zumindest teilweise die bisher ergangene Rechtsprechung des Europäischen Gerichtshofs für anwendbar erklärt. Der Vertrag enthält allerdings auch eine Klausel, wonach Maßnahmen zur Vermeidung der Steuerflucht erlaubt sind. Der Autor untersucht, in wie weit die Niederlassungsfreiheit den besonderen Restrikionen des DBA entgegensteht und betrachtet diesbezüglich auch einige Regelungen des deutschen Außensteuergesetzes. Das im Jahr 2004 in Kraft getretene Zinsbesteuerungsabkommen enthält einige Sonderregelungen für Zinse
About the Author: Rüdiger Bock, LL.M., Rechtsanwalt, hat nach seinem rechtswissenschaftlichen Studium in Konstanz an der Universität Zürich das Nachdiplomstudium im Internationalen Wirtschaftsrecht abgeschlossen. Er arbeitet grenzüberschreitend in der wirtschafts- und steuerrechtlichen Beratung von Unternehmern und Unternehmen.


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Product Details
  • ISBN-13: 9783836667142
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Volume: 1;2
  • Width: 178 mm
  • ISBN-10: 3836667142
  • Publisher Date: 08 Oct 2008
  • Height: 254 mm
  • No of Pages: 70
  • Series Title: German
  • Sub Title: Unter Berncksichtigung Der Bilateralen Abkommen
  • Weight: 140 gr


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