Verordnung des Bundesministers für Finanzen betreffend Bezüge aus öffentlichen Kassen aus Liechtenstein
Auf Grund § 48 BAO, BGBl. Nr. 194/1961, idF BGBl. Nr. 797/1996 wird zur Ausgleichung der
österreichischen und der liechtensteinischen Besteuerung verordnet:
§ 1. Bei der Einkommensbesteuerung österreichischer Grenzgänger im Sinn des Art. 15 Abs. 4 des Abkommens zwischen der Republik Österreich und dem Fürstentum Liechtenstein zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Steuern vom Einkommen und vom Vermögen (DBA), BGBl.
Nr. 24/1971, sind zur Vermeidung einer doppelten Besteuerung jedenfalls nach Maßgabe der folgenden Bestimmungen die in Liechtenstein gezahlten Steuern anzurechnen.
§ 2. Anzurechnen sind die Steuern auf Vergütungen oder Ruhegehälter für Dienstleistungen an einer Krankenanstalt oder Altenbetreuungseinrichtung Liechtensteins oder seiner Gebietskörperschaften.
§ 3. Anzurechnen sind die Steuern auf Vergütungen oder Ruhegehälter für Dienstleistungen an anderen öffentlichen Einrichtungen Liechtensteins oder seiner Gebietskörperschaften, wenn die Liechtensteinische Steuerverwaltung bescheinigt, daß die Tätigkeit dieser Einrichtung...
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