Wer in Deutschland wohnt und daher unbeschränkt einkommensteuerpflichtig ist, muss hier auch seinen Arbeitslohn für eine Tätigkeit im Ausland in der Steuererklärung angeben. Auch steuerfreier Arbeitslohn für eine Auslandstätigkeit ist zu erklären, weil dieser meistens im Progressionsvorbehalt erfasst wird - und zwar in der "Anlage N". Dazu sind seit 2011 ergänzende Angaben in der neuen "Anlage N-AUS" zu machen. Für jeden ausländischen Staat ist eine gesonderte "Anlage N-AUS" auszufüllen.
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1. Ausländischer Arbeitslohn in der "Anlage N"

a) Wann ausländischer Arbeitslohn in Deutschland steuerpflichtig ist

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b) Wann ausländischer Arbeitslohn in Deutschland steuerfrei ist

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c) Besonderheit: Grenzgänger nach Frankreich, Österreich und Schweiz

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2. Steuerentlastung für die Auslandstätigkeit (Zeile 5-6)

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Steuerfreier Lohn nach Doppelbesteuerungsabkommen (DBA)

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Steuerfreier Lohn nach Auslandstätigkeitserlass (ATE)

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Steuerfreier Lohn nach zwischenstaatlichem Übereinkommen (ZÜ)

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3. Allgemeine Angaben (Zeile 7-34)

Wohnsitz im Ausland

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Art der Tätigkeit im Ausland

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3. Angaben zum Arbeitslohn (Zeile 35-45)

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4. Ermittlung des nach DBA steuerfreien Arbeitslohns (Zeile 46-52)

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5. Ermittlung des nach ATE steuerfreien Arbeitslohns (Zeile 61-66)

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6. Steuerbefreiung nach zwischenstaatlichem Übereinkommen (ZÜ) (Zeile 67-70)

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7. Werbungskosten zu steuerfreiem Arbeitslohn nach DBA / ATE / ZÜ (Zeile 71-75)

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8. Besondere Lohnbestandteile (Zeile 76-80)

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