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cross-border commuter
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EU Parliament approves global minimum tax rate

Proposal on worldwide minimum tax rate of 15% for companies adopted The Commission’s proposal to implement international agreements on a global minimum tax rate of 15% for companies was approved by the EU Parliament on 19 May 2022.
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No fictitious wage tax deduction necessary In the case of cross-border commuters who live abroad and work in Germany, the net remuneration to be determined in accordance with Section 47 (1) SGB V does not have to be reduced by a fictitious wage tax when calculating sick pay.
Hände mit Tablet und Stift, Papierunterlagen und Statistiken
Situation A German couple resident in Germany worked in Switzerland. Their income from non-self-employed work was taxed domestically under the cross-border commuter rule. As employees in Switzerland, they are compulsorily insured under the Swiss accident insurance scheme. The insurance provides protection in the event of occupational accidents, occupational illnesses and non-occupational accidents (in Switzerland, in...

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