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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 8 "Exemption method"

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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.

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