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| Author: | Sommerhalder, R. A. |
| Title: | Frontier workers and daily commuting |
| Journal: | European Taxation
1995 : VOL. 35:5, p. 159-164 |
| Index terms: | GERMANY FOREIGN WORKERS INCOME TAX |
| Language: | eng |
| Abstract: | Frontier workers, according to a leading expert on international taxation, are persons who perform their work on the other side of a frontier which they must therefore cross regularly. A frontier worker does not relinquish his residence and retains ties with his state of residence. Should he be taxed in the state of residence or in the state of source? An argument for taxation in the residence state is that the frontier worker retains his centre of vital interests in his state of residence. On the other hand, his place of employment is in the state of source. |
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