inland
Domestic stands in contrast to foreign countries and, from the point of view of the speaking person, describes one's own country in which one is at home, the country of origin , home country .
In terms of constitutional law , the term domestic, from the point of view of the speaking person, denotes the state whose citizenship the person is or in which they are located.
Although the terms domestic and foreign are always defined relatively in relation to one's own point of view (e.g. person, group, country), they play an important role in the political, cultural and social framework. From a sociological point of view, domestic corresponds to “we”; H. the own group identity (see in-group ), while “abroad” are the “others” (see out-group ).
Domestic from an economic point of view
In the context of national accounts , the distinction between home and abroad is of great importance in order to be able to calculate macroeconomic indicators such as output and income on the one hand and to determine the state's rights of access to taxes and duties on the other.
National accounts
In national accounts, when calculating gross domestic product and gross national product , a distinction is made according to whether, from an economic point of view, a service was provided by foreigners in Germany or by residents abroad.
Customs law
From a customs point of view, domestic refers to areas that belong to the customs area of your own country (or, in the case of Germany and Austria, the EU ). The customs area differs from the national territory in the EU countries and Switzerland , for example the German municipality Büsingen am Hochrhein belongs to the contract of 23 November 1964 between the Swiss Confederation and the Federal Republic of Germany on the inclusion of the municipality Büsingen am Hochrhein in the Swiss customs area to the Swiss customs area . According to Art. 4 Customs Code of the Union , Büsingen does not belong to the customs territory of the European Union and consequently Büsingen is treated like a Swiss municipality. As a municipality in the Swiss customs area, the same rules must be observed for goods traffic between Büsingen and the rest of Germany as for traffic between a non-EU country and an EU country, whereas there is free movement between Büsingen and Switzerland.
value added tax
Within the meaning of the German sales tax law , inland is the territory of the Federal Republic of Germany with the exception of the area of Büsingen am Hochrhein , the island of Helgoland , the free zones of control type I according to Section 1 (2) sentence 1 of the Customs Administration Act ( free ports on the coast: Emden, Bremerhaven, Bremen, Cuxhaven, Hamburg, Kiel; since January 1, 2004 no longer the inland free ports Duisburg and Deggendorf), the waters and mud flats between the sovereign border and the respective beach line as well as the German ships and German aircraft in areas that do not belong to any customs area.
VAT (Switzerland)
The term domestic used in the text of the law does not correspond to the national borders of the Swiss Confederation. In Art. 18 VAT Act domestic is defined. The following are considered domestic:
- the territory of Switzerland;
- foreign areas in accordance with international agreements. These include Liechtenstein and the German exclave Büsingen on the Upper Rhine within Switzerland.
- An exception are the valleys Montague and Sampuor that are excluded from the Swiss customs territory. However, the federal law on value added tax stipulated that this law is still applicable to services in the two valleys. The two valley communities must compensate the federal government for the tax losses resulting from this provision. Savings resulting from the lower data collection effort are appropriately taken into account.
Income tax
Inland within the meaning of the Income Tax Act also includes the portion of the continental shelf to which the Federal Republic of Germany is entitled , insofar as natural treasures of the seabed and the seabed are explored or exploited there or this is used to generate energy using renewable energies .
