frei4.gif (37690 Byte)

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

Back to step 3       To step 5 Step 4 of 8 "Exemption method"

Back to startpage

..… at the application of the exemption without tariff proviso the foreign revenue will be exempt of the domestically taxation. The domestic revenue of 80,000 will be taxed with the tax rate which results in the 80,000. Thereof results a domestic tax on the domestic revenue, which is represented by the blue rectangle.

frei5.gif (29463 Byte)