Übersetzung für "Einkünfte aus nichtselbständiger arbeit" in Englisch

Income from employment and similar benefits is essentially taxable in the country of residence .

The husband had earned income from employment in Germany and in Turkey.

In which year and where should the income from employment be taxed?

Non-residents are exempt from tax on income from private employment carried on in Sweden, provided: — the recipient is present in Sweden for a period or periods not exceeding in the aggregate 183 days in any period of 12 months, and — the remuneration is paid by, or on behalf of, an employer who is not resident in Sweden, and — the remuneration is not borne by a permanent establishment which the employer has in Sweden.

Although the Court cannot substitute its assessment for that of a national court, which is the only forum competent to establish the facts of the case before it, it must be pointed out that the application of such a national rule must not prejudice the full effect and uniform application of Community law in the Member States. In particular, it is not open to national courts, when assessing the exercise of a right arising from a provision of Community law, to alter the scope of that provision or to compromise the objectives pursued by it.

Under Paragraph 49(1)(4), such income of German origin includes in particular income from employment in Germany.

By its fourth question, the national court essentially asks whether Article 48 of the Treaty must be interpreted as precluding a provision in the legislation of a Member State on direct taxation under which the benefit of procedures such as annual adjustment of deductions at source in respect of wages tax and the assessment by the administration of the tax payable on remuneration from employment is available only to residents, thereby excluding natural persons who have no permanent residence or usual abode on its territory but receive income there from employment.

The question was raised in proceedings between Frans Gschwind and the Finanzamt Aachen­Außenstadt (hereinafter 'the Finance Office') concerning the conditions for the assessment to tax of income from employment arising in Germany.

You pay income tax on all earnings obtained within a calendar year. In your case, this income is probably resulting from employment.

In a now defunct 1985 treaty aimed at avoiding double taxation (DTT Turkey 1985), Germany and Turkey inter alia agreed that income from employment earned in Turkey by persons fully liable for German taxes does not count into the basis of assessment (Bemessungsgrundlage) for German taxes and may only be used to set the tax rate (Steuersatz) for other sources of income.

If the work is performed in a country other than the country of residence, the income is normally subject to tax in the country where the work is performed, but under certain conditions, taxing rights remain in the country of residence. Capital gains

Several sources of income are given in any case when the occupations come under different types of income (e.g. income from commercial operation and income from dependent work).

An individual's tax base is calculated by adding income from different sources (from employment, entrepreneurial activities, other self-employment activities, rent, and other income).

Income earned from employment is taxable in the country of residence if the foreign workers perform the work in that country.

Research fellows are obliged to inform the Alexander von Humboldt Foundation of any additional earnings (salary or income from employment or self-employment in Germany, German or foreign fellowships).

On the working days when our French-resident employee works abroad, in France or even in Spain, the income from employment will be taxable in France.

Research fellows are obliged to inform the Alexander von Humboldt Foundation of any additional earnings (salary or income from employment or self-employment in Germany, German or foreign fellowships).

Fellows are obliged to inform the Alexander von Humboldt Foundation of any additional earnings (salary or income from employment or self-employment in Germany, German or foreign fellowships).

Special rules apply to the taxation of income derived from non-independent activities.

Persons in employment, domiciled or ordinarily resident in Germany, other persons to whom income accrues from employment which is or was performed or used in Germany, and persons who, in consideration of a past or present employment relationship, are in receipt of income from a German public fund or agency.

Persons in employment, domiciled or ordinarily resident in Germany, other persons to whom in come accrues from employment which is or was performed or used in Germany, and persons who, in consideration of a past or present employment relationship, are in receipt of income from a German public fund or agency.

In terms of types of income, we will look at the third main group, income from employment, in our next article.

It points out that capital gains from capital participation do not lead to income from employment as wage simply because the participation is being held and sold by an employee of the company.

That applies also in relation to (partner) the managing directors, whose purchases are assigned to the income from not-independent work (employee).