sarah737, and the rest of you who are clinging to vague hope that keeping your head down and praying will allow things to continue as they were; it won't help! This never was a so called 'loophole'. The general rule has been in place for many years now. That rule is that if you live and work in one country, you will not be taxed in another. The treaties enacted by the OECD did not ever envisage people avoiding tax by simply moving to another country, being classed as non-resident for tax purposes, getting a job and not paying tax. We are all obliged to pay tax if we live and work in the OECD and you are not exempt just because easyjet is based in the UK or RYR in Ireland and you work in Germany etc.
There are no loopholes, there never were any.
Face it and pay up like the rest of us do!
Rubik, just to let you know that yes, this is the basic rule. However the OECD model treaties also didn't envisage a situation where an airline from one country could employ people who are based in another and fly routes that do not touch the country of head office. Basically the OECD model treaty is out of date.
What does this mean with respect to domestic legislation. Basically if you are German then you have nothing to worry about when it comes to the past; the law change was made because the Germans accepted that there was this loophole and so shut it down with this change in law. Jan 07 onwards you will of course be paying tax on anything that the UK doesn't tax due to your non-residency status.
If you are from the UK then it will depend; if you are not resident in the UK but in Germany then you MAY be OK; however if you keep a house in the UK, have your family here, send money back here etc then you might have an issue if you haven't been taxing all of your salary here. But if you left the UK and don't intend to come back then you probably won't. If you fall somewhere in between then you should probably take some sort of advice just to make sure that your luck doesn't run out like Rubik's. (And if it does then definitely take some advice from a Tax Investigation Specialist as 50% penalties are virtually unheard of - they can normally be argued down to 10-20% in situations like this - and can be nil if you declare it before the Taxman finds out.)
Finally please don't fall into the trap of thinking that your personal tax treatment should follow that of the company you for; as mentioned above the OECD model treaties really don't cover the modern European aviation environment at the moment and it can take years for these to be rewritten, negotiated and signed.