frei5.gif (29463 Byte)

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

Back to step 4       To step 6 Step 5 of 8 "Exemption method"

Back to startpage

...… at the application of the exemption with tariff proviso the tax rate which should be applied on the domestic revenues will be derivate on the world wide income (sometimes it is called tax-rate-revenue).

frei6.gif (62872 Byte)