| Translation help: | Wohnsitzstaat = state of residence
Quellenstaat = state of source Steuersätze = tax rates z. v. E. = taxable income |
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| Back to step 5 To step 7 | Step 6 of 7 "crediting method" |
| At the limited crediting method the crediting of the foreign tax which is apportioned on the domestic tax is limited (yellow rectangle at the left graph). The remaining foreign tax (flashing rectangle) follows as so called tax surplus to a remaining tax burden. |
