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 ergänzende Angaben in der "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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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 61-67)

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6. Steuerbefreiung nach zwischenstaatlichem Übereinkommen (ZÜ) (Zeile 68-71)

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7. Werbungskosten zu steuerfreiem Arbeitslohn nach DBA / ATE / ZÜ (Zeile 72-76)

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8. Besondere Lohnbestandteile (Zeile 77-81)

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9. Steuerfreier Arbeitslohn nach DBA in Sonderfällen (Zeile 82-84)

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10. AKTUELL: Besonderheiten in den Coronajahren 2020 und 2021

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