Field help: Was the activity carried out on board of a sea-going vessel or aircraft or is there another special regulation according to DTA?

Special tax regulations in the double taxation agreements (DTAs) apply to the crew of sea-going vessels and aircraft. These regulations determine which country has the right to tax the income from employment.

For example, many DTAs concluded by the Federal Republic of Germany stipulate that the country in which the actual management of the company operating the shipping or aviation business is located may tax the income of the crew (e.g. sect. 13 para. 2 DTA-France, sect. 15 para. 3 DTA-Denmark, sect. 14 para. 3 DTA-Spain).

These regulations are similar to those for corporate profits from ships and aircraft. They enable the contracting state to tax the remuneration paid to on-board personnel, whereby this remuneration often reduces the basis for the taxation of profits (letter of the Federal Ministry of Finance dated 03.05.2018).