Double taxation agreement Austria Germany?
Hello, I have a question about the double taxation agreement. If I, as an Austrian citizen, buy an apartment in Germany, do I have to pay taxes on the rent? In my opinion, I don't have to because I fall under the tax-free allowance in Germany. Am I right in thinking this or is there a catch?
Then there is already a basic tax payable to the German Fiskus.
Yes Income Tax you must pay due to the limited tax liability in Germany.
This does not apply to limited taxable persons but only to unlimited taxable persons.
According to the DBA, Germany has to tax your income from rental and lease (besides the basic income tax on the acquisition of the apartment).
In Austria they are tax-free.
You are limited to taxable in DE with domestic income (49 EStG).
There is no basic amount until your taxable income remains tax-free.
But under certain conditions, you can make an application for annulment. In the case of tax liability,
Yes, that would have been the idea, yes my residence is in Austria and also my main source of income is 90% of Austria, can there be any tax advantages here?
For the request for annulment. However, your income must be too low. 90% of DEUTSCHEN income tax is subject to…
Fall your Austria. Income less than the current German basic amount (i.e. less than €10.908)? This would also be possible
If you order the above-mentioned application and are then treated as an unlimited taxable person, you have more advantages than if you are a fraud. Stpfl.
And what tax rate is applied?