We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Sonderausgabenabzug von Vorsorgeaufwendungen bei grenzüberschreitender Betätigung innerhalb der EU.
- Abstract
The article deals with the special deduction for pension expenses in the case of cross-border activities within the EU. It is stated that the freedom of movement for workers according to Article 45 of the TFEU requires that the special deduction not be excluded when the taxpayer receives a statutory old-age pension that depends on the existence of an employment relationship. The case concerns a plaintiff who receives an old-age pension from Luxembourg and whose contributions to long-term care insurance are exempt from the special deduction. The provision in question, Section v. Paragraph 1 No. 2, 3 and No. 3a, allows contributions to statutory long-term care insurance to be taken into account as special deductions if they are directly related to income from non-self-employed activities earned in an EU member state or a contracting state of the European Economic Area or Switzerland and are tax-free in the country of residence according to a double taxation agreement. In the present case, the plaintiff fulfills the requirements of this exception, as his contributions to statutory long-term care insurance are directly related to tax-free income from Luxembourg and Luxembourg does not allow for tax consideration of pension expenses.
- Subjects
LUXEMBOURG; GERMANY; TAX laws; PENSIONS; TAX planning; EUROPEAN Union; INDUSTRIAL relations; EUROPEAN Economic Area; TAX deductions; FREEDOM of movement; DOUBLE taxation; LONG-term care insurance; PLAINTIFFS
- Publication
FinanzRundschau, 2023, Vol 105, Issue 17, p790
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051706