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German Cross Border Workers: Luxembourg and Germany Clarify the Tax Position

German Cross Border Workers: Luxembourg and Germany Clarify the Tax Position

The uncertainties regarding the taxation of German cross-border workers have been clarified thanks to the mutual agreement between Luxembourg and Germany. The agreement is binding for the German and Luxembourg tax authorities and provides reliable guidelines in relation to the taxation of German cross-border workers. Taxand Luxembourg examines the agreement, and how taxing rights will be allocated.
 

Taxand's Take


German cross-border workers have to record the days spent abroad. As soon as a cross-border worker spends 20 days over the year in Germany or a third country he has to provide the German tax authorities with a break down. As a result a tax return has to be filed in Germany. It is Taxand Luxembourg's recommendation that German cross-border workers who have worked less than 20 days in Germany and other countries and have already been assessed by the German tax authorities should request an amendment of their tax assessment from the German tax authorities.

Read the full article from Taxand Luxembourg to understand more

Your Taxand contacts for further queries are:
Peter Kleingarn
T. +352 26 940 530
E. Peter.kleingarn@atoz.lu

Melanie Engel
T. +352 26 940 1
E. melanie.engel@atoz.lu

Taxand's Take Author