Die Besteuerung von Grenzgängern in die Schweiz

"The Taxation of Cross-Border Commuters to Switzerland" is a comprehensive guide that thoroughly addresses the tax assessment of cross-border commuters residing in Germany. The book is closely linked to residency rights in Switzerland and provides practical support for decision-making regarding a potential change of residence. It is aimed at cross-border commuters, former cross-border commuters with income from Switzerland, as well as tax advisors and trustees from both countries. The second edition of the work has been completely revised and expanded to reflect the current legal framework and the latest developments in financial law. Through 87 illustrative examples and a structured review at the end of each chapter, the complex subject matter is presented in an understandable way. A summarizing overview in the form of synopses and decision trees complements the individual topics and facilitates navigation in this challenging area of law.