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Anglo-German tax

08 November 2006
Issue: 4083 / Categories: Forum & Feedback

I recently interviewed a new client who has taken up employment in Germany for a German company, his intention being to remain in this employment for several years. However, although he will be regarded as non-resident from the date of his departure — based on the assumption that he will be employed abroad for at least a full income tax year — he intends to return to the UK most weekends to spend time with his family who are remaining in this country.

I recently interviewed a new client who has taken up employment in Germany for a German company his intention being to remain in this employment for several years. However although he will be regarded as non-resident from the date of his departure — based on the assumption that he will be employed abroad for at least a full income tax year — he intends to return to the UK most weekends to spend time with his family who are remaining in this country.
I explained that there may therefore be a danger of dual residence for tax purposes and under the tie-breaking rules I felt that the UK would have first bite of the cherry because he still retained his home in the UK and his family remained here living in that home.
My client has not yet discussed his German tax obligations with...

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