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The taxation of board crews (seafarers, pilots, captains, officers and other cabin crews) in international traffic is in many aspects special.
It is international by nature - be it that the employer is situated abroad or that the work is facilitated on board of (foreign flagged)
vessels in international traffic. No wonder therefore that often special rules in national and international tax law are applied to the salaries of board crews in many if not all
In recent years this area already complex area of taxation was faced with quite a few changes and most rules have just recently become even tighter or at least more complex.
Moreover, general or special anti-avoidance rules need to be observed, may it be in national tax law or in double tax treaties (such as
fallback or subject-to-tax clauses).
All this is reason enough for getting specialized tax advice. I am inter alia a proven specialist for the taxation of board crews from a German perspective be it inbound, i.e. working as a foreign tax resident for a German employer or outbound, i.e. working as a German resident for an employer abroad.
Just check out: Send me an email and I will call you back. I promise you that I know the answer. What I cannot promise you is if you like it.
I am an author of a booklet in German language on the taxation of ship and flight crews which is available in the sixth edition, 2019.
This booklet focuses on the taxation of board crews from a German perspective be it inbound, i.e. working as a foreign tax resident for a German employer or outbound, i.e. working as a German resident for an employer abroad.
Covered in this booklet is predominately domestic German tax law with a cross border focus. Included are topics such as the criteria for the creation of a taxable nexus, allowances and international tax law, i.e. the impact of tax treaties.
This booklet is intended for those of you advising board crews in their personal tax matters as well as for the board crews themselves. I tried to keep the balance between readability and technical precision - not always simple to achieve in a very complex area like taxation.