First of all, thanks for all the replies! I just wanted to have some clarification from a German NJE pilot, if the following is true without any restriction:
"Ungeachtet der vorstehenden Betimmungen dieses Artikels können Vergütungen für unselbständige Arbeit, die an Bord eines im internationalen Verkehr betriebenen Seeschiffes oder Luftfahrzeuges ausgeübt wird, in dem Vertragsstaat versteuert werden, in dem sich der Ort der tatsächlichen Geschäftsleitung des Unternehmens befindet."
It is the German version of the doubletaxation agreement betwwen Germany and Portugal, the English version reads as follows:
"Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, may be taxed in the contracting state in which the place of effective management of the enterprise is situated."
I know that there have been lots of changes in the German taxation system with offshore salaries, but I just would like to know if this one hasn't changed yet...
Cheers,
HJ
