Einkommensteuerliche Inkongruenzen bei grenzüberschreitenden Homeoffice-Vereinbarungen — Eine vergleichende Analyse zwischen Deutschland und Österreich.

The article discusses tax obligations and legal consequences of cross-border home office agreements or double taxation agreements between Austria and Germany on home office activities of cross-border employees due to the COVID-19 pandemic lockdown. Topics include impact of the treaty law on tax collection and the wage tax deduction procedure; assessment of tax burden on Austrian and German employees working cross-border; and tax treatment of domestic income from non-self-employed.