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

Back to step 7       To further references Step 8 of 8 "Exemption method"

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The flashing rectangles illustrate the overall burden after application of the exemption method without tariff proviso. In comparison with step 7 it shows an increased overall tax burden based on the higher tax rate for the domestic income.