Die beschränkte Steuerpflicht ("Ausländersteuer")

Beschränkt einkommensteuerpflichtig sind Personen, die in Deutschland weder einen Wohnsitz noch ihren gewöhnlichen Aufenthalt haben und bestimmte inländische Einkünfte im Sinne des § 49 EStG erzielen (§ 1 Abs. 4 EStG). Bei ihnen wird die Steuer durch Steuerabzug oder im Wege der Veranlagung zur beschränkten Steuerpflicht erhoben. Seit 2009 sind hier neue Besteuerungsregeln zu beachten. Wichtige Neuereungen haben sich zudem ab 2019 und noch einmal ab 2020 ergeben.

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1. Welche Personen sind beschränkt einkommensteuerpflichtig?

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Nicht auf Antrag unbeschränkt steuerpflichtig

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Nicht erweitert unbeschränkt steuerpflichtig

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Nicht erweitert beschränkt steuerpflichtig

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2. Welche Einkünfte sind beschränkt einkommensteuerpflichtig?

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Einkünfte aus nichtselbstständiger Arbeit, die in Deutschland ausgeübt wird

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Einkünfte aus nichtselbstständiger Arbeit, die in Deutschland verwertet wird

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Einkünfte aus inländischen öffentlichen Kassen

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Einkünfte als Geschäftsführer, Prokurist oder Vorstandsmitglied

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Abfindungen wegen Auflösung des Arbeitsverhältnisses

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Einkünfte aus künstlerische, sportliche, artistische, unterhaltende oder ähnliche Darbietungen

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Einkünfte des Bordpersonals von Flugzeugen im internationalen Luftverkehr

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Einkünfte aus Vermietung und Verpachtung

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Kapitalerträge

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Vergütungen für die Überlassung von Rechten

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Leibrenten

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Bezüge aus Pensionsfonds, Pensionskassen und Direktversicherungen

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Andere Einkünfte

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3. Steuerliche Regeln bei beschränkter Steuerpflicht

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Einkommensteuertarif

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Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx x.xxx XXX xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Werbungskosten, Sonderausgaben, außergewöhnliche Belastungen

Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx x xxxxxx xxx xxxxxx x xx xxxx xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxx xxxx: xxx XXXx xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xx xxx XXX.
Xx xxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxx Xxxx, xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxx xxx xx Xxx. x XXxXx.
Xxxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
XXXX: Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.
Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx:
xxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxx Xxxxxxxx
xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxx
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Xxxxxxxxx xx XxxxxxxXxxxxxxxxxxxxx,
Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxx xxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxx xxx xx x.xxx XXX. Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, xxxxxx xxx xxx xx xxxxxxxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxx xx, xxx, xxx XXxXx.

Andere Regelungen

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxx x xx xxxx xxxxxxxxxxxxxxx xxx xxx XXxXx X xxx.x Xxx. x XXxX xxxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx XXxXx.
Xxxxxxx xxx XXXxXxxxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxx xxxxx xx xxx xx XXxXx.
Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxx xxx xxx XXxXx.
Xxx Xxxxxxxxxxxxxxxxxxx. xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx.
Xxx Xxxxxxxxxxxx xxx xxx xxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXxXx.
Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxx Xxxxxxx xx XXxxXXXxXxxxxxx xxxx xx xxxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxxx xxxxxxxx xxx xxx XXxXx.
Xxx XxxxxxxXxxxxxxxx xxxx Xxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.

4. Steuerabzug bei bestimmten Einkünften gemäß § 50a EStG

Xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxxx xxx xx xxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxx xxxx, xxxx xx xxxx xxxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxx x xxx xxxxx xxxxx Xxxxxxxxxxx x xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxxx.

Xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX

Xxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx,
Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxx xxx.,
Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx XXX xxxxxxx xxx x xxx xx x xxxxxxxxx,
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Xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xx xxxx xxxxx xxxx xxx Xxxxxxxxxx

xxx xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxx, xxxx x. X. xxx Xxxx xxxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxx. Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxx, Xxxxxxxxx xxx.
xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxxx, xxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx.
xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxx XXX xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxx

Xxx Xxxxxxxxxxx xxxxxxxx xx x xxx xxxxxxxx Xxxxxxxxx.

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xx x xxx xxx Xxx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx:

Xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx. X. xxx Xxxxxxxxxxxxxx, Xxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx xx xxxxxx Xxxx xxxxx xxxxxxxxxxx.
Xxxxx xxx Xxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxx xx xxxxxxxxx. Xxxxxx xx xxxxx Xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxx. Xxxxxx xx xxxxx Xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx.
Xx xxx Xxxxxxx xxx xx xxx XXxX xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX.

Berücksichtigung von Werbungskosten / Betriebsausgaben

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xx x xxxx xxxx: xx xx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx x xxx xxxxx xxx xxxx x xxxxx xxxxxxxx xxx xxx xxx Xxx. x XXxXx. Xxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxx, xxxx

xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx
xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXxXx: Xxx xxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxx xxx xxx xx xxxxx XXxxXXXxXxxxx xxxxxxxx xxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxx x xxxxxxxx

x xx x, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxx,

x xx x, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx.

Xxxxxxxxxx xxxx xxx Xxxxxxxxx, Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxx, xxxx xx xx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxxx xxxx xxx xxx XXxXXx. Xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xx XXxXX.

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Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxx. Xxxx xxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx:
x Xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xXXXx.

Veranlagungswahlrecht für EU-/EWR-Bürger

Xxxxx xxx Xxxxxxxxx, Xxxxxxxx, Xxxxxx, Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxx xxx xxx xx xxxxx XXxxXXXxXxxxx xxxxxxxx xxx, xxxx xx xx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx:

Xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxx xxxxxx: xx xxx Xxx. x Xx. x, x xxx x XXxXx, xxxx xxxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" x xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX x xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxx, xx xxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx
x Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xXxxxxxxx XXx x Xx.

5. Besteuerung von beschränkt steuerpflichtigen Arbeitnehmern

Xxxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxx xxx xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx Xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx:

a) Grundsatz: Steuerpflicht mit Steuerabzug abgegolten

Xx Xxxxxxxxxxx xxxx Xxx Xxxxxxxxxxx xxx Xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx X. Xxxxx xxxxxxxx Xxx xxxx xxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxxxx, XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XX xx Xxxxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxx Xxx xxxxxxxxxxxx, xx Xxxxxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx" xXxxxxxxx XXx x Xx xxxxxxxxx.

b) Veranlagungswahlrecht für EU-/EWR-Bürger

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxx xxxxx.

Xxxxxxxxxxxx xxx XXxxXXXxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx XXxxXXXxXxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" x xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX x xx xxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

XXXXXXX: Xxx XX xXxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx, xxxx x.x.xxxx xxxxxxxxx Xxxxxxxx.
Xxx XXX xXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx:

Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx "Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx", xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxx.
Xxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx.
Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx.
Xxx XxxxxxxxxxxxxXxxxxxxxxxxx, XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx X xxxxxxxxx xxxx. Xxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxx xxxxx xxxxxxxx xxx.
Xxxxxx xxxx xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx" xXxxxxxxx XXx x Xx. Xxxxx Xxx xxxxxxxxx xxx "Xxxxxxxxxxxxx XXxXXX" xxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxx xx xxx "Xxxxxx X" xxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx X xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx. xxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx.xx xx xxx Xxxxxx xXxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx.

Xxxxxxxx Xxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xx xxx Xxxxxxxxxxx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx:

Xxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.
Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx x. xx.
Xxxxxxxxxxxxx Xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx x Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxx "Xxxxxxxxxxxxx xxxx xx xxx XXxX" xxxxxxxxxxx xxx, xxx. xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx, xxxx "xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx" xxx. Xxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx Xxx. x Xx. x XXxX xxxxx.

c) Veranlagungspflicht aufgrund einer Bescheinigung nach § 39d EStG

Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxx xxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx XXxX" xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx

Xxxxxxxxxxxxxx, xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxx.
Xxxxxxx, xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xx XXX xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x Xx. x XXxXx.

Xxxxx Xxx xxxx "Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx XXxX" xxxxxxxxx xxxxxx, xxxx Xxx xx xxxx xxxxxxxxxxxx, xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxx xxx xx.x. xxx Xxxxxxxxxxx.

XXXXXXXXX: Xxx "Xxxxxxxxxxxxx xxxx xx xxx XXxX" xxxxxxx Xxx xxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx xx xxxx xxx xx Xxx. x Xx. x XXxX, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxx x xxx xxxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xx xxx XXxX xxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx, xxxx "Xxxxxxxxxxxxx xxxx xx xxx XXxX" xx xxxxxxxxxx, xxxx xxxxx xxx xxxx Xxxxxxxx xxx XXxxXXXxXxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxx xx xxxx xx xx xx Xxx. x Xx. xx XXxX xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxx xx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxx.

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Xxxx xxxxxxx Xxx xxxxxxxx
x Xxxxxxxx: Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx XXxX xXXXx.

6. Besteuerung im Jahr des Wegzugs ins Ausland oder der Rückkehr

Xxxxxxxx Xxx Xxxxx Xxxxxxxx xxx Xxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx, xxxx Xxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx xxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxx xxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx x xxx xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxx xxx Xxxx xxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxx xxx. xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx Xxxxx x xxxxxxxxxx x Xxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx. xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx:

Xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx. xxx xxx Xxxxx, xxx xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxx xxx Xxxxxx xxx. xxx xxx Xxxxx, xxx xx Xxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx.
Xx xxxxxx Xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx Xxxxxx.

7. Besteuerung von beschränkt steuerpflichtigen Künstlern und Sportlern

Xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx

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Xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx x xxx Xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xx x.

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8. Besteuerung von beschränkt steuerpflichtigen Fotomodellen

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9. Besteuerung von beschränkt steuerpflichtigen Journalisten, Schriftstellern

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10. Besteuerung von Transferentschädigungen

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11. Besteuerung von Einnahmen aus Energieerzeugung auf See

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12. Erlass oder Pauschalierung von Steuern bei beschränkt Steuerpflichtigen

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a) Steuererlass für ausländische Kulturvereinigungen

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b) Steuererlass für ausländische Künstler bei RUHR.2010 - Essen für das Ruhrgebiet

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c) Steuererlass bei Sportgroßveranstaltungen

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d) Steuererlass im Rahmen europäischer Vereinswettbewerbe

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e) Steuererlass für Einkünfte der FIFA im Zusammenhang mit der WM 2006

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f) Steuererlass für Leichtathletik-WM 2009

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13. AKTUELL: Neuerungen ab 2019 und 2020

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a) Beschränkte Steuerpflicht: Mehr Pflichtveranlagungen für Arbeitnehmer

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b) Beschränkte Steuerpflicht: Veranlagung bei Zahlung einer Lebensversicherung

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c) Beschränkte Steuerpflicht: Einbeziehung in elektronische LSt-Abzugsmerkmale

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d) Beschränkte Steuerpflicht: Einbeziehung in den Lohnsteuer-Jahresausgleich

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e) Beschränkte Steuerpflicht: Neue Lohnsteuerpauschalierung

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