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Folly Beach Library
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Edgar Allan Poe/Sullivan's Island Library
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Wando Mount Pleasant Library
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Village Library
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St. Paul's/Hollywood Library
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Hurd/St. Andrews Library
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Sonderausgabenabzug von Vorsorgeaufwendungen bei grenzüberschreitender Betätigung innerhalb der EU. (German)
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- Source:FinanzRundschau; Sep2023, Vol. 105 Issue 17, p790-794, 5p
- Subject Terms:
- Additional Information
- Alternate Title: Special expense deduction for pension expenses for cross-border activities within the EU. (English)
- Subject Terms:
- Subject Terms:
- Abstract: The article deals with the special deduction for pension expenses in the case of cross-border activities within the EU. It is stated that the freedom of movement for workers according to Article 45 of the TFEU requires that the special deduction not be excluded when the taxpayer receives a statutory old-age pension that depends on the existence of an employment relationship. The case concerns a plaintiff who receives an old-age pension from Luxembourg and whose contributions to long-term care insurance are exempt from the special deduction. The provision in question, Section v. Paragraph 1 No. 2, 3 and No. 3a, allows contributions to statutory long-term care insurance to be taken into account as special deductions if they are directly related to income from non-self-employed activities earned in an EU member state or a contracting state of the European Economic Area or Switzerland and are tax-free in the country of residence according to a double taxation agreement. In the present case, the plaintiff fulfills the requirements of this exception, as his contributions to statutory long-term care insurance are directly related to tax-free income from Luxembourg and Luxembourg does not allow for tax consideration of pension expenses. [Extracted from the article]
- Abstract: Der Artikel behandelt den Sonderausgabenabzug von Vorsorgeaufwendungen bei grenzüberschreitender Betätigung innerhalb der EU. Es wird festgestellt, dass die Arbeitnehmerfreizügigkeit gemäß Artikel 45 des AEUV es erfordert, dass der Sonderausgabenabzug nicht ausgeschlossen wird, wenn der Steuerpflichtige eine gesetzliche Altersrente bezieht, die vom Bestehen des Arbeitsverhältnisses abhängig ist. Der Fall bezieht sich auf einen Kläger, der eine Altersrente aus Luxemburg bezieht und dessen Beiträge zur Pflegeversicherung vom Sonderausgabenabzug ausgenommen sind. Die Vorschrift S. v. Abs. 1 Nr. 2, 3 und Nr. 3a ermöglicht es, Beiträge zu gesetzlichen Pflegeversicherungen als Sonderausgaben zu berücksichtigen, wenn sie in unmittelbarem wirtschaftlichen Zusammenhang mit Einnahmen aus nichtselbständiger Tätigkeit stehen, die in einem EU-Mitgliedstaat oder einem Vertragsstaat des Europäischen Wirtschaftsraums oder der Schweiz erzielt wurden und nach einem Doppelbesteuerungsabkommen im Inland steuerfrei sind. Im vorliegenden Fall erfüllt der Kläger die Voraussetzungen dieser Ausnahme, da seine Beiträge zur gesetzlichen Pflegeversicherung mit steuerfreien Einnahmen aus Luxemburg in unmittelbarem wirtschaftlichen Zusammenhang stehen und Luxemburg keine steuerliche Berücksichtigung von Vorsorgeaufwendungen zulässt. [Extracted from the article]
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