Buy custom Germany's Tax Structure and System
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Business
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| Number of pages / Number of words: |
12 / 3154 |
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Very much like the U.S., filing jointly is usually more advantageous. If a couple decides to file separately, they have to return two separate returns and pay a tariff individually. If a couple does not choose any filing status, they are automatically assumed to be filing jointly.
The source of employment income is considered to be where the activity is carried out and not from where the salary is paid (Your Tax in Germany, 2005)...
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Every employee must have documentation on where they are employed and the amount of salary agreed upon. A taxpayer can be a resident in more than one country, but if they meet the qualifications residency they must pay taxes. The U.S also follows this rule.
The employer is legally obliged to withhold taxes from the employee's income (Your Tax in Germany, 2005)...
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