19.09.2023

Kurzupdates zur Grenzgängerregelung mit Deutschland

1. Home-Office Tage künftig keine Schädlichkeitstage Ab 1.1.2024 soll eine Novellierung zur bestehenden Grenzgängerregelung gemäß Art 15 Abs 6 Doppelbesteuerungsabkommen Deutschland (kurz „DBA Deutschland“) Erleichterungen in Bezug auf Home-Office Tätigkeiten bringen und somit den sich seit der Covid-19 Pandemie veränderten Arbeitsformen Rechnung tragen. Grenzgänger sind Personen, die in einem Mitgliedstaat eine Beschäftigung oder eine selbständige […]

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