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However, there are exceptions to the principle that employment income is taxed where the work is carried out. The most common exception are the so-called cross-border commuters. They are not taxed in the country in which they work, but in the country in which they live. If someone has an apartment in both countries, social criteria are used to determine which place of residence should be given greater weight.
If you do not come to a clear preference based on family circumstances, circle of friends, assets, etc., then nationality determines where someone is “resident” for tax purposes in the sense of the DTA. Residence + cross-border commuter status then means that, contrary to the principle, the earned income is not taxed in the country of work, but in the country of residence. The employer has different obligations accordingly.
However, one looks in vain for the term “cross-border commuter” in the German income tax law. You will find this in the agreements to avoid double taxation. But here too there is no consistent picture.
Regulations can only be found in the DTAs with Switzerland, France and Austria, whereby the DTAs with France and Austria are based on defined border areas in which the home as well as the place of work must be located in the border area in order to be taxed as a cross-border commuter in the country of residence.