Mauricio Giovagnini wrote: > And to be "sure" 100% I ought to be an employee of the Switzerlnand > government, to check if he really > has residence in papers, and not just "having permament hollidays there" I'm pretty sure the members of the German fiscal administration did that for you :) -- if he's just on "permanent vacation", he would have to pay German taxes, so I'm rather certain that he had to prove that he doesn't have to. Gerhard -- http://www.piclist.com PIC/SX FAQ & list archive View/change your membership options at http://mailman.mit.edu/mailman/listinfo/piclist