Income tax; which and where (Berlin)

The tax law in its endless diversity doesn’t make it easy to deal with the term "income".

Thus, for example, income from employment is treated differently depending on the criteria which the share of remuneration meets:
•activity carried out, typical for this is the current salary
•performance remuneration, which include bonuses, royalties, options
•product of a former job, annuities and pensions
•as remuneration for the transfer of responsibility, and this applies to the Advisory/ Supervisory Board
•compensation for lost income in the form of lump sum payments and / or severance pay
•Compensation for the loss of employment, severance payments are specifically meant
•Public service, benefits from public funds
•Cabin crew
•Board members, officers, directors or authorized officer
Without prejudice to the personal unlimited tax liability it is controlled separately in the double taxation agreement for any type of income which country under what conditions has to resign from the exercise of its right of taxation. This sounds confusing and can lead to strange results, because each country has its own ideas in defining the type of income.
The main provisions are outlined below:
•Income from employment: taxation at the place where the work is physically performed. Unless a cross-border commuter is concerned.
•Advisory/Supervisory Board: taxation at the registered office of the company.
•Pensions, annuities: taxation at the place of residence, but not for pensions from public funds (DRV German state pension, AHV Swiss state pension), then ‘State of the fund principle’ will be applied.
•Tenancy of real estate: location, in which the property is located.
•Corporate profits: taxation at the registered office of the company, except: a permanent establishment in another country.
•Interest, dividends: residence of the beneficiary, but in some countries, tax at source, which will be refunded at request.