Departure method

the departure method is a method for the consideration of foreign taxes with the determination of the German income tax.

In addition the abroad exhausted tax is taken off in Germany from the foreign income. The smaller income flows into the determination of the German income tax.

This possibility of the reduction of a double taxation does not consist both for a foreign income of countries with those Germany a double taxation agreement has, and for such with those one exists, as far as this method is intended in the double taxation agreement.


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