anr-2.gif (20028 Byte)

Translation help: Wohnsitzstaat = state of residence
Quellenstaat = state of source
Steuersätze = tax rates
z. v. E. = taxable income

Back to step 1     To step 3 Step 2 of 7 "crediting method"

Back to Start page

In accordance with the same principle of step 1 the foreign tax from the foreign income (reminder: same assessment base will be supposed) can be represented as product of the tax rate and the world wide income in the yellow rectangle.

ANR-3.GIF (30029 Byte)