Montag directly linked German pension payments deductible, CJEU says by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 2019Subject(s): NO RESIDENTES | IMPUESTOS | PENSIONES | COTIZACIONES SOCIALES | DEDUCCIONES | ALEMANIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 93, n. 10, March 11, 2019, p. 1085-1088Summary: In this article the author examines the Court of Justice of the European Union's Montag judgment, in which it held that a nonresident individual earning income in Germany could deduct German compulsory occupational pension contributions when the payments were directly linked to activity generating the German income.
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Resumen.
In this article the author examines the Court of Justice of the European Union's Montag judgment, in which it held that a nonresident individual earning income in Germany could deduct German compulsory occupational pension contributions when the payments were directly linked to activity generating the German income.
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