Please enter the number of working days on which the foreign state has the right to tax your wages according to the double taxation agreement (DTA).
Special DTA regulations
Some DTAs contain special counting rules for working days that deviate from the usual procedure. These special regulations state that working days outside the foreign state may also be counted – as long as certain limits specified in the DTA are not exceeded.
Such special regulations are not automatically recognised by the tax office. Therefore, to be on the safe side, write a short note about this in your tax return.
Example: Under the 34-day rule in the DTA between Germany and Luxembourg, the right to tax remains with Luxembourg if you work no more than 34 days outside Luxembourg. For example, if you worked 29 days in Germany, still enter the full 260 working days – and not just 231 days, as the right to tax remains fully with Luxembourg.
