Anrechnungsmethode

The fundamental principle of the crediting method can be described as follows:

the state of residence asseses the world income;

the state of source assesses the income of activity earned within its territory ;

the tax paied in the state of source will be credited as a tax prepayment against the tax liability in the state of residence.

The following representations are available:

BLEBUL2A.GIF (310 Byte) Animated charts with explanations

BLEBUL2A.GIF (310 Byte) Further references

BLEENDE.GIF (1194 Byte)

ANR-1.GIF (21642 Byte)