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Sunday, October 11, 2026

Germany MOF Clarifies Tax Treatment of Employee Income from Foreign Activities - Bloomberg Tax

The German Ministry of Finance June 10 posted online Letter No. 2022/0079983, clarifying the tax treatment of employee income from foreign activities. Topics covered include: 1) the income tax exemption for specified employees under an employment contract or a foreign job; 2) an explanation of beneficiary and non-beneficiary activities of a foreign work for an EU or European Economic Area (EEA) agreement employer; 3) the duration of activities concerning foreign work; 4) the application of income tax rates on specified income; 5) an explanation of the preferential tax treatment for foreign activities in cases where wages are drawn from domestic ...

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