Translation help: | Wohnsitzstaat = state of residence
Quellenstaat = state of source Steuersätze = tax rates z. v. E. = taxable income |
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Step 1 of 7 "crediting method" |
Origin is the in the state of residence raised tax according to the world wide income. If the taxable income from 100,000 € will be worn out at the X-axes the assumed progressive tax of the tax rate can be read of at the tax-rate-function. Therefore the marked point at the tax-rate-function is crucial. The product of the tax rate and the world wide income results as tax on the worldwide income in the blue rectangle. |