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Translation help: Wohnsitzstaat = state of residence
Quellenstaat = state of source
Steuersätze = tax rates
z. v. E. = taxable income

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The total tax burden at the limited crediting method is shown by the two flashing rectangles. The crediting surplus comes –in comparison to step 5- to higher total tax burden. If a crediting surplus occurs depends on the tax level in both countries, compare hereto the further references.