Retrospective or Not -yes it seems it can be but...
Cat III Dual
Does this help?
http://elink.allenovery.com/getFile....5-15ac73a45d6f
looks on my first reading that it can be retrospective for all years where assessment notice has not become final ,in some instances but do now see PS below.
Can only agree with others and suggest again that its best to take up to date advice from a tax professional within Germany or any other relevant host country.
Cheers
DJS
PS having looked at this again then with "income not previously taxed because of receipt by a non resident of other country ( ie UK)" then it would not appear to be retrospective after all in those circumstances.
Clear as mud perhaps but it underlines the complex nature of the potential minefield and need for expert interpretation of exactly how and when this will be applied on German side.
Apologies for any confusion created by attempting to post this quickly in first instance today.
DJS
Last edited by DJS; 9th Aug 2007 at 10:58.
Reason: Re read article