Deutschland hat mit den Vereinigten Arabischen Emiraten (VAE) ein neues Doppelbesteuerungsabkommen abgeschlossen und dieses am 1.7.2010 unterzeichnet. Das DBA trat am 14.7.2011 in Kraft und gilt rückwirkend ab 1.1.2009, da die alte Regelung Ende 2008 ausgelaufen war. Für deutsche Arbeitnehmer bringt das neue DBA nur Nachteile.

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Besonderheiten

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Abkommensloser Zustand ab 1.1.2009

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