DHL AirUK pilots based in LEJ - Tax situation.
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Join Date: Nov 2008
Location: uk
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DHL AirUK pilots based in LEJ - Tax situation.
Hi Guy's
I'm interested in hearing how anyone who works for DHL UK and lives in LEJ works out tax. I appreciate many still live in the UK and pay tax there however I'd be interested to hear from anyone (pilots or Eng) who have moved or actually live in Germany (or outside UK) and works from LEJ. I also appreciate that this can be, quite sensibly, a somewhat sensitive subject so annonymous PM's or details of a good finnancial advisor would be much appreciated
I'm interested in hearing how anyone who works for DHL UK and lives in LEJ works out tax. I appreciate many still live in the UK and pay tax there however I'd be interested to hear from anyone (pilots or Eng) who have moved or actually live in Germany (or outside UK) and works from LEJ. I also appreciate that this can be, quite sensibly, a somewhat sensitive subject so annonymous PM's or details of a good finnancial advisor would be much appreciated
Join Date: Apr 2004
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Try this guy
[email protected]
Nice bloke, switched on, seems to understand French/Italian/Belgian AND UK systems.
Has taken on board that guys are now going to be LEJ based and I have no reason to believe that he'll not be up to speed with them sharpish.
Most approachable - talk to him.
Nice bloke, switched on, seems to understand French/Italian/Belgian AND UK systems.
Has taken on board that guys are now going to be LEJ based and I have no reason to believe that he'll not be up to speed with them sharpish.
Most approachable - talk to him.
Join Date: Sep 2007
Location: Germany
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Follow this link and choose your country (webpage in German)
Bundesministerium der Finanzen: Doppelbesteuerungsabkommen - DBA - sowie weitere staatenbezogene Veröffentlichungen
This is the official website of the German administration. It gives all double tax agreements between Germany and other countries. The double tax agreements are bilanguage, German and the official language of the contry concerned.
With the Double Tax Agreement, your tax advisor should know what to do.
Bundesministerium der Finanzen: Doppelbesteuerungsabkommen - DBA - sowie weitere staatenbezogene Veröffentlichungen
This is the official website of the German administration. It gives all double tax agreements between Germany and other countries. The double tax agreements are bilanguage, German and the official language of the contry concerned.
With the Double Tax Agreement, your tax advisor should know what to do.
Join Date: Jun 2002
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This is extract from an Irish dbl tax agreement which seems to follow form for most I have seen. Paragraph numbers may differ but likely almost identical text applies:
ARTICLE 14
Independent personal services
1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base the income may be taxed in the other State but only so much of it as is attributable to activities connected with that fixed base.
2. The expression "professional services" includes, inter alia, independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
ARTICLE 15
Dependent personal services
1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of one of the Contracting States in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(i) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the taxable period (période imposable) concerned, and
(ii) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
(iii) the remuneration is not directly borne by a permanent establishment or a fixed base which the employer has in the other State.
3. Notwithstanding the provisions of paragraphs 1 and 2, remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic shall be deemed to relate to an employment exercised in the Contracting State in which the place of effective management of the enterprise is situated and may be taxed in that State.
So it looks like it depends largely on whether your services provided are recognized as being "independent" ie contractor, or "dependent" ie full time staff.
ARTICLE 14
Independent personal services
1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base the income may be taxed in the other State but only so much of it as is attributable to activities connected with that fixed base.
2. The expression "professional services" includes, inter alia, independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
ARTICLE 15
Dependent personal services
1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of one of the Contracting States in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(i) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the taxable period (période imposable) concerned, and
(ii) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
(iii) the remuneration is not directly borne by a permanent establishment or a fixed base which the employer has in the other State.
3. Notwithstanding the provisions of paragraphs 1 and 2, remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic shall be deemed to relate to an employment exercised in the Contracting State in which the place of effective management of the enterprise is situated and may be taxed in that State.
So it looks like it depends largely on whether your services provided are recognized as being "independent" ie contractor, or "dependent" ie full time staff.
