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Help for line 39 Attachment N-AUS 2014

January 9, 2020 | 45,00 EUR | answered by Steuerberater Bernd Thomas

Hello,

I need some general information about a single line in Annex N-AUS 2014.

I am familiar with and understand all the other lines. DBA is confirmed here, my EU gross income is tax-free in Germany. Only the progression clause is taken into account here. I am really only interested in understanding what exactly should be recorded in line 39.

Let's say I earned €30,000 gross according to my income tax card in 2014 (9 months) and €10,000 gross in the EU (3 months).

Line 35 "Gross salary according to no. 3 of the wage tax certificate": Gross salary in Germany €30,000
Line 36 "Gross salary from which no domestic tax deduction has been made": Gross salary in the EU €10,000
Line 37 "Tax-free gross salary according to no. 16 of the wage tax certificate": €0
Line 38 "Subtotal": €40,000
Line 39 "minus the tax-free salary included therein according to German law": Gross salary in the EU? €10,000
Line 41 "Total domestic and foreign salary": €30,000

I really just need to know what should be entered in line 39, as I would find it strange if the gross salary in the EU were deducted again. But maybe it has to be done to indicate that it is tax-free - which is also the case for me (DBA already confirmed). Everything else is clear to me. Maybe I am taking the word "salary" too literally in this context - perhaps it refers to additional benefits and not the actual salary?

Thank you very much.

Best regards

Dana Cyrol

Steuerberater Bernd Thomas

Dear Mrs. Cyrol,

I am happy to answer your inquiry based on the information provided in the context of an initial consultation on yourXpert. The response is based on the factual information you have provided. Missing or incorrect information can affect the legal outcome.

Under German law, tax-free wages would only apply if it is, for example, tax-free Sunday and holiday pay or similar. If it is regular, taxable wages, please enter nothing or 0 here.

Best regards,

Bernd Thomas
Tax advisor

Dipl.-Kaufmann (FH) Bernd Thomas, Tax Advisor, Neustadtswall 85, 28199 Bremen, bernd.thomas@yahoo.de, VAT ID no. DE316948369, member of the Hanseatic Tax Advisor Chamber Bremen, registration number 111705, professional liability insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, insurance sum: 250,000 euros for each individual claim; annual maximum benefit: 1,000,000 euros (for all damages in one insurance year); the professional regulations of the StBerG apply https://www.gesetze-im-internet.de/stberg/