Abstract
‘Legal capacity, nationality, residency and habitual residence are irrelevant for the existence of personal income tax liability in Germany. Residency or habitual residence and nationality are the only criteria to determine the personal income tax liability, i.e.: unlimited, limited, extended unlimited or extended limited.’
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Author information
Authors and Affiliations
Rights and permissions
Copyright information
© 2016 Springer Fachmedien Wiesbaden
About this chapter
Cite this chapter
Lorenz, M., Falder, R. (2016). Taxes in Germany. In: Das deutsche und chinesische Arbeitsrecht The German and Chinese Labour Law 德国与中国劳动法. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-10092-6_7
Download citation
DOI: https://doi.org/10.1007/978-3-658-10092-6_7
Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-10091-9
Online ISBN: 978-3-658-10092-6
eBook Packages: Business and Economics (German Language)