The exemption method exempts income that is taxed abroad from domestic taxation in order to avoid double taxation. If necessary, however, the income is calculated as part of the “Progressionsvorbehalt” (Progression proviso).
The exemption method exempts income that is taxed abroad from domestic taxation in order to avoid double taxation. If necessary, however, the income is calculated as part of the “Progressionsvorbehalt” (Progression proviso).