Living in Austria, working in Germany and the EU.
August 31, 2011 | 25,00 EUR | answered by Dr. Yanqiong Bolik
Hello,
The current situation is as follows:
I moved from Germany to Austria on 1.1.2011, but I am still employed by my employer in Germany. Due to my work as a management consultant, I am active on weekdays both in Germany and in other European countries (project business). For example, in 2011, I will be working in Germany for approximately 120 days, and the rest in Switzerland, the Netherlands, and Austria.
I am currently paying my taxes as usual in Germany.
Question 1: Where will I now be taxed?
Question 2: I am marrying an Austrian woman in 2 weeks, who pays her taxes as an employee in Austria. What tax class will I now be in (Class 3?)?
Question 3: Will it have any impact (positive or negative) if I continue to keep my residence in Germany?
Thank you very much and best regards.
Dear inquirer,
Thank you for your request, which I will gladly answer taking into consideration your efforts and the rules of this platform.
Please note that the information provided is based on the situation presented, and that adding, omitting, or changing details can alter the tax result.
Based on your information, I assume that as of January 1, 2011, you do not have a residence in Germany and do not stay in Germany for more than 6 months. In this case, you are only temporarily employed in Germany and will be subject to limited tax liability.
You earn income in Germany from employment. According to the Double Taxation Agreement with Austria Art. 15 No.1. b), Germany has the right to tax.
The splitting advantage (tax class III) is only granted if your spouse is also subject to unlimited tax liability. Therefore, you will likely not receive tax class 3. As a remaining employee subject to limited tax liability, you will always receive tax class I.
If you maintain a residence in Germany, you will again be subject to unlimited tax liability. You will then be granted the basic tax-free amount of €8,004. Compared to a limited tax resident, an unlimited tax resident can generally claim more tax-deductible special expenses.
Your tax liability in Austria is regulated by Austrian tax law. For this, you should have your situation reviewed by an Austrian colleague.
I hope I was able to help give you an overview.
Sincerely,
Dr. Yanqiong Bolik
Tax advisor
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 9332 2657
Email: info@zdbz.de
