Translation of "Unbeschränkt steuerpflichtig" in English

The condition for entitlement to the grant is full tax liability.

The parent company resident in the United Kingdom is subject to unlimited fiscal obligations in that country.

The cumulative application of the two criteria means the exclusion from the benefit of the grant of persons, such as frontier workers, who are subject to unlimited German tax liability but purchase properties outside Germany.

Housing grants are available under German rules ("Eigenheimzulagegesetz") for the construction or acquisition of personal accommodation subject to two main conditions: the applicant must be subject to unlimited German tax liability and the house must be situated in Germany.

In practice, even if such a company would be fully liable to pay tax in Germany, it would be deprived from the tax benefits of the fiscal unity regime.

The Court points out that resident taxpayers paying contributions to the Polish health insurance scheme and those coming under a compulsory health insurance scheme of another Member State are in objectively comparable situations as regards taxation principles since, in Poland, both are subject to an unlimited liability to tax.

Furthermore, parents who have moved abroad while remaining subject to unlimited tax liability in Germany and who for linguistic reasons have no choice but to send their children to a foreign school are hindered in their right of free movement.

Furthermore, parents who have moved abroad while remaining subject to unlimited tax liability in Germany and who for linguistic reasons have no choice but to get tuition for their children by a German school abroad are hindered in their right of free movement.

In certain cases, an income tax assessment may be found necessary after the end of the year, and additional tax payments may be required.

For married couples, both subject to tax, who do not live permanently apart, it suffices for one partner to have sole residence in Berlin (West).

In Manninen, the Finnish rules granted to persons primarily taxable in Finland a tax credit in respect of dividends paid by companies established in that Member State.

Germany: It was the common understanding that the right to German child allowance depends either on place of residence or unlimited tax liability in Germany.

In determining the taxable income of an individual who is a resident of the Federal Republic of Germany there shall be allowed as a deduction in respect of alimony or similar allowances paid to an individual who is a resident of the United States the amount that would be allowed as a deduction if that last-mentioned individual were subject to unlimited tax liability in the Federal Republic of Germany.

Depending on the total amount of time spent in Poland during a tax year, foreigners can have limited or unlimited tax liability.

In the case of companies, in certain cases information can also be reported on controlling persons who are fully liable to taxation in one or more of Switzerland's partner states.

You can request to have unlimited tax liability in Germany, even if you do not live in Germany but pay taxes on a minimum of 90% of your income in Germany or if your income earned abroad does not exceed the basic tax-free allowance.

Child allowance abroad Germany: It was the common understanding that the right to German child allowance depends either on place of residence or unlimited tax liability in Germany.

A report will be made fundamentally if the account holder/contracting partner (or economic beneficiary, if different) are persons subject to reporting; i.e., persons who are fully liable to taxation in one or more of Switzerland's partner states.

Restricted tax liability: The following are liable to corporation tax with restrictions: corporations, associations and funds which have neither their management nor head office in Germany, on their domestic income within the meaning of Article 49 of the Income Tax Law (foreign corporations); other corporations, associations and funds which are not liable to tax without restriction, on the domestic income from which tax may be deducted at source.

The following are liable to corporation tax with restrictions: corporations, associations and funds which have neither their management nor head office in Germany, on their domestic income within the meaning of paragraph 49 of the Income Tax Law (foreign corporations); other corporations, associations and funds which are not liable to tax without restriction, on the domestic income from which tax may be deducted at source.

The following are liable to corporation tax with restrictions: corporations, associations and funds which have neither their management nor head office in Germany, on their domestic income within the meaning of paragraph 49 of the Income Tax Law (foreign corporations); other corporations, associations and funds which are not liable to tax without restriction, on the domestic income from which tax may be deducted at source.

German nationals moving abroad continue to be regarded as residents for a further five years; German civil servants abroad continue, in principle, to have unlimited tax liability.

The following have limited corporation tax liability: corporations, associations and funds with neither their management nor their head office in Austria, in respect of their domestic income within the meaning of Article 98 of the Income Tax Law (foreign corporations); other corporations, associations and funds which do not have unlimited tax liability (incorporated under public law) or which are exempt, in respect of domestic income from which tax is deducted at source.