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Germany · Law · Gesetzgebung

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Law on the additional agreement of November 5, 2002 to the agreement of April 11, 1967 between the Federal Republic of Germany and the Kingdom of Belgium on the avoidance of double taxation and on the regulation of various other questions in the field of taxes on income and capital, including trade tax and property taxes (G-SIG: 15019156)

enactedGermany· German Bundestag· DE

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9 May 2003

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Verkündet

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26 July 2022

Summary

<b>Content:</b> Ratification of the supplementary agreement to the double taxation agreement of 1967 signed in Brussels on November 5, 2002: new regulations on the taxation of cross-border commuters, compensation payments to Belgium due to the employees who predominantly commute from Belgium for a transitional period of six years. There will be an annual tax shortfall of EUR 18 million for six years. <br><br><b>Secondary keywords:</b> Double taxation agreement/additional agreement to the double taxation agreement with Belgium * Cross-border commuters/additional agreement to the double taxation agreement with Belgium

Machine translation from German. The official text remains authoritative.

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