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April 30, 2020
Question

Does work performed on military base in Germany, Ramstein, Air force, qualify as foreign or US based?

  • April 30, 2020
  • 1 reply
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We are a military family and I am a child-care provider, does working qualify as foregn  or US based.

1 reply

Employee
May 1, 2020

@laquisha-ball , generally all transactions  on an US base would be considered as US sourced  because the base is effectively US territory ( for tax purposes ).   The terms of agreement between US and Germany  ( arms forces agreement ) on any earnings  for services provided on the base , would dictate how it is  taxed.  My general opinion would be that this US territory and therefore not foreign income.  However, if you provided  similar service offbase  and /or to German residents, then that would be outside the purview of this agreement and therefore eligible to be treated as foreign earned / self-employment  income.

 

Does this help ?