Translation of "Einkommensteuerpflichtig" in English

Plastic artists who are classed as employers have to pay VAT and income tax.

All Ph.D students are subject to income tax in line with other salaried employees.

Your profits could be liable to taxation in your country according to local regulations.

Rather, the partners of partnerships are liable to income tax just as individual entrepreneurs.

If you are income tax liable in another country but Germany, then please state it.

For the company, revenues from gambling are subject to income tax of 25% according to art.

Also, propertyowners who are not liable to income tax in the country, must therefore apply for a tax number.

In many Member States, employee benefits, whether cash or non-cash, are taxed as income, and partly because of this Governments often encourage the development of schemes by giving fiscal privileges to participants.

This tax advantage cannot be considered in isolation from the tax paid by cooperative members on their share of their cooperative’s profits when they pay their personal income tax.

The Bank sold its 738 shares to investors subject to income tax who wished to benefit from tax advantages under the Loi Pons.

According to Agri-food Cooperatives Spain, this tax advantage cannot be considered in isolation from the tax paid by cooperative members on their share of their cooperative’s profits when they pay their personal income tax, which is different from the dividends paid out by companies with share capital.

A similar situation arises in Finland, where, under the national Income Tax Act, only those entities of public interest that are liable for income tax for commercial activities are considered taxable persons for VAT purposes.

Under the terms of Article 6 of the German law on tax relations with foreign countries, individual taxpayers who have been subject to unlimited income tax liability in Germany for a period of at least ten years and who have held a direct or indirect participation in a German limited company of at least one percent during the last five years, are subject to German income tax on their unrealised capital gains if they leave the country.

In Finland, under the national Income Tax Act, only entities of public interest that are liable for income tax for commercial activities are considered as taxable persons for VAT purposes.

In exchange for tax deductibility of contributions to private pension schemes and the exemption of the schemes' investment income during the accumulation period, pension benefits, when they are paid out from the fund, are subject to income tax.

However, if the contributions are paid to pension institutions not established in Spain, the employee cannot deduct the contributions he pays himself and he is subject to income tax on the employer’s contributions.

It considers that the law on the property subsidy is not discriminatory, since nationals of other Member States of the Union may also be subject to unlimited German income tax and thus qualify for the grant in order to acquire a property in Germany.

Finally, insurance benefits are usually liable to income tax, except in Greece, Spain, Ireland and Portugal.

No tax is due on young dogs, police dogs, and guide dogs for the blind.

Non-resident companies are liable to income tax in respect of any income arising in the State which is not charged to corporation tax.

From 6 April 1974, a person who is both resident and ordinarily resident in the United Kingdom is, in general, liable to income tax on the whole of his earnings wherever they arise.

All individuals are liable to income tax on earnings for duties performed in the United Kingdom (unless exempt under a doubletaxation agreement).

A person who is non-resident in the United Kingdom is not liable to tax on any earnings for duties outside the United Kingdom.