Ausfüllhilfe zur Anlage N-AUS - für ausländischen Arbeitslohn - 2022

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.

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

XXXXXXX:
Xxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx:
x Xxxxxxxx Xxxxxx XxXXX
x Xxxxxxxx Xxxxxx X
x Xxxxxxxx Xxxxxx XxXxx

1. Ausländischer Arbeitslohn in der "Anlage N"

a) Wann ausländischer Arbeitslohn in Deutschland steuerpflichtig ist

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx:

Xxx Xxxxxxxxxx xxxx xx xxxxx XXXxXxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xx Xxxxxxx xxx xxxx XXXx. Xxxx xxx XXX xxxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxx xxxx: Xxxxxxxxxx xx xxxxx XXXxXxxxx.
Xxx Xxxxxxxxxx xxxx xx xxxxx XxxxxxXXXxXxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx Xxxxx: Xxxxxxxxxx xx xxxxx XxxxxxXXXxXxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx:

Xxx Xxxxxxxxxx xxxx xx xxxxx XXXxXxxxx xxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxx xx.
Xxx Xxxxxxxxxx xxxx xx xxxxx XxxxxxXXXxXxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxx xxxxxx xxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxx: Xxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxx xx xxx Xxxxxx X

xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxx Xxx xxx Xxxxxxxxxxx xx Xxxxx x xxx xxx Xxxxxxxxxx xx Xxxxx x xxx.

xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxx Xxx xxx Xxxxxxxxxxx xx Xxxxx xx xx. Xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxx.

XXXXXXXXX: Xx xxxxxx Xxxxxxx xxxx xxxx xx Xxxxxxx xxxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxxxxxx xxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

b) Wann ausländischer Arbeitslohn in Deutschland steuerfrei ist

Xx xxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxx.

Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx

xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx,
xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx,
xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xx xxxxxxxxxxx xxxxx Xxxxx x.

Xxxxxxxxxx xx xxx Xxxxxx X

Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx xx Xxxxx xx xxxxxxxxx.
Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xx Xxxxx xx xxxxxxxxxxx.
Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx Xxx xxx xx Xxxxx xx xx.
Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxxxx.

Xx xxxxxx Xxxxxxx xxxxxxx Xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxx xxx "Xxxxxx XxXXX" xxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxxxxx. Xx Xxxxx xx xxx "Xxxxxx X" xxxxx Xxx xxx Xxxxxx xxx xxxxxxxxxxxx "Xxxxxxx XxXXX" xx.

c) Besonderheit: Grenzgänger nach Frankreich, Österreich und Schweiz

Xxxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx x xxx xxxxx xxxxxxx x xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxx Xxxxxxxxxxx.

Xx Xxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xx xx xxxxxxxxxxx xxx Xxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xx xx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx.
Xx Xxxxxxxxxxx xxx Xxxxxxx xxxx xx xxxx Xxxxxxxxx xxxxxx xxx xxxxxxx xxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx x,x x xxxxxxxxxxx xxxx. Xx xxxx xxx Xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx x xxx xxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx x xxxxxxxxxxx.

Xxxxxxxxxxxx xx xxx Xxxxxx X

Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxx x xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx x xx Xxxxx xx xx. Xxxxxxxxxxx xxxxxx Xxx Xxxxxxx xx xxx Xxxxxx XxXxx. Xxxx xxx "Xxxxxx XxXXX" xxxxxxxx Xxx xxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

Xxxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx XXX, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxx xx xxx "Xxxxxx X" xx Xxxxx xx xxxxxx xxxx xx.

Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxxxxx: Xxxxx Xxx xxxxx xxxxxxxx Xxxxxxxx xx Xxxxxxx xxxxx, xxxxx Xxx xxxxxx xx Xxxxxxxxxxxxxx XXxXXX xx Xxxxx xx, xx xx. Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx xxx. Xxxxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxx xx x x xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxx: Xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx.

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

Xx xxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Steuerfreier Lohn nach Doppelbesteuerungsabkommen (DBA)

Xxx Xxxxxxxxxx xx xxxxx XXXxXxxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx

xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx,
xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxx
- xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxx xx Xxxxxxxxxxxx, Xxxxxxxxxx xxxx xxxXxxxxxxxxxxxxx xxxxxx, xxxx
- xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:

Steuerfreier Lohn nach Auslandstätigkeitserlass (ATE)

Xxx Xxxxxxxxxx xx xxxxx XxxxxxXXXxXxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxx xxxxxx. Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx xxxxxxxxxxxx xxxxxxxxxxxXXXxXxxxxxxxx xxxxxxxxxxx.x.xxxx,xxxxxxXXxXx xxxx X X. xxxx.

Xxx Xxxxxxxxxxx xxxxxx xxxx XXX xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx:

Xxx xxxxxxx xx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxx xxxxxxxx.
Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxx xxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx:

xxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxx,
xxx Xxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx XXxxXXXxXxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx. xxxxxxxx xxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx,
xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx,
xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxxx x, x xxxx x xxxx
xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xx x xxxxxxxx.

Xxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx:

xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx,
xxx Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx,
xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxx x,
xxx Xxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx
xxx Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xx xxxxx XxxxxxXXXxXxxxx

Steuerfreier Lohn nach zwischenstaatlichem Übereinkommen (ZÜ)

Xx xxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxx

XXXX,
Xxxxxxxx Xxxxxxxx,
Xxxxxxxxxxxx Xxxxx,
Xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXXXXXX, Xxxxxxxx, XXX, XXXx,
Xxxxxxxxxxxx Xxxxxxxxxxxxxx,
xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

3. Allgemeine Angaben (Zeile 7-34)

Wohnsitz im Ausland

Xx Xxxxx xxxx xxx xxx. xxx xxxxxxxx Xxxxxxxx xx Xxxxxxx xxxxxxxxx.

Xx Xxxxx xx xxxxxxxxx Xxx, xx xxx Xxxxxxxx xx Xxxxxxx Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxx Xxxxxxxx xxxx Xxx xx xxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxx xxxxx Xxxxx Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx!

Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxx:

Xxxxx Xxx xx xxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx, xxxxx xx xxxxxx xx, xx Xxx xxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxx Xxxxxxxxxxxxxxxxx, xxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xx xxxxxx Xxx xx xxx Xxxxx xxx xxxxxxxxx, xx xxx Xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx.

Art der Tätigkeit im Ausland

Xx Xxxxx xxxxx xxxxxx Xxx Xxxxxxx xx Xxxxx Xxxxxxxxxx, xxx Xxx xx Xxxxxxx xxxxxxxxx xxxxx.

Art der Tätigkeit im Ausland

Xx Xxxxx xxxxx xxxxxx Xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.

4. Angaben zum Arbeitslohn (Zeile 35-45)

Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx, xx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xx xxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx.

Xxxx xxxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. xxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xx. Xxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx Xxxxx xx.

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

Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxx Xxxxxxxxx xxxxx xxxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx xx.x XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxx xxx xx Xxxxxxxxxxx xxxxxxx.
Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxx.
Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.
Xx xxxxx xxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxx xxx Xxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxx, Xxxxxx, xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx.X. Xxxxxxxxxxxxxx, Xxxxxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxx Xxxxxxxx xx xxxxxx. Xxxxxx Xxx xxxx xxxxx xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xx xxxxxxx Xxxxx xxx xx.X. xx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx. xx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxx xxx xxxx xxxxxx Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxx. Xxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxx xx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxx xxx xx xxx Xxxxxx X xx Xxxxx xx.

6. Ermittlung des nach ATE steuerfreien Arbeitslohns (Zeile 61-67)

Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx:

Xxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx,
Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx,
Xxxxxxxxxxx, xxx xxx xxx Xxxxxx "xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx,
Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx. XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx X X. xxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xx XXXxXxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxx.

Xxx xx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxx xx xxx Xxxxxx X xx Xxxxx xx.

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

Xxxxx Xxx xxxx xxx xxxxxx Xxx xxx Xxxxxxxxxx xx. Xxxxxxx xxx xxxxxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx.

Xxxxxxx Xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxx Xxx xxx xx xxx Xxxxxx X xx Xxxxx xx.

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

Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, x.X. xxxx Xxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxx. Xx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxxx xx, xx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx.

Xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxx xxxxxx xxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxx, xxx xx Xxxxxxx xxxxxxxxxx xxxx, xxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxx.
Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xx xx XXxXx. Xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxxxxxx "xxx Xxxxxxxxxxxxxx" xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxxxxxx, xx xxxxxxx Xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx:

Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxx "xxx" Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx.

Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx.

Xxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xx.xxx XXX xx xxxxx x.xxx XXX xx xxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx XxxxxxxxXxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx XxxxxxxxxXxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xx xx XXxXx. Xxxxxxx xxxxxxx xxxxx xxxxx xx xxx "Xxxxxx X" xxxxxxxxxxx xxxxxx.

XXXX xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxx Xxxxxxxxxxxx Xxx xxxxx, xx xx xxxxxxxxx xxxxxx Xxxx xxxxxxxxxxxxxx "Xxxxxxxxxx", xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx, xxxxxx Xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxx Xxxxxx X xXxxxx xxx. Xxxxxxx Xxx xxxx xx Xxxxxxxxxxxxxx!

Xxxxxxxx:
Xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx. Xxxx xxxxxxx xx x xxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxx x xxxx xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxxxx XXX xx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx xxxxx xx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

xxxxxx	xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx	xxx xxx XXX xxxxxxxxxx
Xxxxxxx	x.xxx XXX xx x	x.xxx XXX xx x
Xxxxxxxxxxxx: x.xxx XXX	.x. x.xxx XXX	.x. x.xxx XXX
Xxxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx	x xxx XXX	xx x x.xxx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

9. Besondere Lohnbestandteile (Zeile 77-81)

Xxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx x xxx. xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxx, x.X.

Xxxxxxxxxxx,
Xxxxxxxxxxxxxxxxxxxx,
Xxxxxxxxxxxxxxx, Xxxxxxxxx,
Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx x xxxxxxx: Xxxxxxxxxxxxxxxxxxx x xx xxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx XXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx X. xxxx.

Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxx xx xxxxxxxx: Xxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxx Xxx. xx XXxX x. x. X. xxx XxxxXXXxxxxXX, XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xxxx.

XXXX: Xxx xxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xxxx:

Xx Xxxxxxxxxxx xx Xxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx xx xxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx, xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx.
Xx Xxxxxxxxxxx xx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxx xx, xxx xxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxxxxxxxxxxxxx xxx.
Xxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx.

Xxx Xxxxxxxxxxx xxxxxx xx xxx xxxxxxxxx XXXxXxxxxxxxx xxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx: Xx x.xx.xxxx xxx xxx xxxx XXX xxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxxxxx. Xxxxxx xxx xxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx. Xxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx XxxxXxxXXXX xxxxxxxxxxxxxx xxx xxxx xxx xxx xx.xx.xxxx Xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx x.xx. xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xxxx.

Xxx Xxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxx xx xxx Xxxxxx X xx Xxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx.

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

Xxxx xxxxxx Xxx Xxxxx Xxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxxxx xxx, xxxx Xxx x.X. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxx. xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxx Xxxxxx X xXxxxx xxx.

11. Sonderfall Rückfallklauseln

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx, xxxx xxxxx xx Xxxxxxxxxxx, xxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxx xx xxxx, xxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx: Xxxxxx Xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxxx Xxxxx, xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxx, xxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx xxx "xxxxxxx Xxxxxxxxxxx".

Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xx xxx XXX xxxxxxx, xx "xxxxxx Xxxxxxxxxx" xx xxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxx xx Xxxx xxx. Xx xxxxxxx xxxxxxx XXX xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx: Xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxx xxx Xxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxx.

Xxxxxxx xxxxxxxxxx xxx xxxx xxx x.x.xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxx xxx xxxx xxxxxxxx xxxxxx xxx xxxxx. Xxx xxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxxxx Xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxx xxx x xxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx x xxxxxxxxxx xxxxx xxxxx xxx Xxxx. Xxx xx xxxxxx xxxx xxx Xxxxx, xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxx xx xxxxx Xxxx xxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

Xxx Xxxx: Xxx Xxxxxxx xxx xx Xxxx xxxx xx xxxxxxxxx xxx Xxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx. Xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxxx xx. Xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx Xxxxx. Xx xxxx xxx, xxxx xxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx.
Xxxxxxxxxxx: Xxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx XXXxXxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xx xxxx xxx xxx Xxxxx xx Xxxxxx xxxxxxxxxxx xxxx. Xxx xxxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxx xxx xx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xx xxx Xxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxxxxx "Xxxxxxxxx Xxxxxxx Xxxxxx" xxxxxxxx xxxx. Xxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx, xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx. Xx Xxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxx xx xx xxx Xxx. x XXxX xxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxx, xx xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx.X. XXX xxx Xxxxxxx xxxx xxxx xxxxx xxxxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

12. US-Soldaten: Sind die Dienstbezüge in Deutschland steuerfrei?

Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx Xxxxxxxxx xxx XXxXxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xx xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxxxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx, xxx XXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxx Xxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx xxxx, xxxx xx xxxxxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxx xxxxxx xx xxx XXX xxxxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxx. X XXXXxXxxxxxxxxxxxx xXXXXXxXxxxx xxxxx xxxxxxxx xxx xxxxxx xxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx XXxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxx xx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxx xxxxx xxxx Xxxxx Xxxxxx.
Xxx Xxxxxxxxxxxxx xxxxxxx xxxx x xx Xxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx XXxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxx x Xxxxxx xx xxx Xxxxx Xxxxx Xxxxxxxx xx, xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxx. X Xxx. x Xxxx x XXXXXxXxxx xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxx x xx xxx Xxxxxxx x xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx x xx Xxxxxxxxxx Xxxxxxxxxxx x xxx xxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx x xx Xxxxxxxxxx xxx XXX x xxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xx Xxxxx xxx XXXXXxXxxx xxxxxxxxx. Xx xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxx xxx XXX xxxxxxxxx xxx xxxx xx xxxxx Xxxxx, Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xx xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxx x xx xxx XXXXXxXxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx x xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx.
Xxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxx, xxx Xxxxxxxxx, xxxxxxxxx xxxx, xxx xxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxx. X Xxx. x Xxxx x XXXXXxXxxx xxx xxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxx Xxx. X Xxx. x Xxxx x XXXXXxXxxx xxxxxx xxxxxxx, xxx xxxxxx xxx Xxxxxx xxxxxxx, xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxxxx xxx Xx. X X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxx xxx Xxx. X Xxx. x Xxxx x XXXXXxXxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxx Xxx. X Xxx. x Xxxx x XXXXXxXxxx xxxxxx, xxx xxxxxx, xxxx "xxx xx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxx xxxxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxx xxxxxxxxxxx. xXxxxxx: XX XxxxxxxxxxXxxxx xxx xx.xx.xxxxx.

13. Keine steuerfreien Auslagen bei Vertrag mit Konzerntochter

Xxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxx xxx Xxxxxxx xxxxxxxx, xx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx "Xxxxxxxxxx" xxxxxxxxxx xxx xxxxxxxx xxxx xxx xxxxxx xxxxxx xxx Xxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx, xx xxxxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxx, xx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx xx xxx Xxxxxx, xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx, xxx xxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx XXxXxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx XX X xxxxx xxxxxxxx xxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xxx XxxxxxxXxxxxxxx xxxx XXxXxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxxx xx Xxxx xx Xxxxxxxxx. Xx xxxx xxxxxxx xx xxx xxx XX XX xxxxx xxxxxxxxxxx "Xxxxxx Xxxxxxxxxx Xxxxxxx". Xx xxx Xxxxxxxxx xx xxxxxx Xxxxxxx xxxxxx xx, xxxx xxx XXxXxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx x. Xxxx xxxx xxx xxx Xxxxxxxxxx Xxxxx xx Xxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx Xxxxxxx Xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xx xxx XXX xx. Xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxx xxxxx Xxxxxxx xx xxx XXX xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx XXX.
Xxx XXxXxxxxxx, xxx xxxxxx xxxxxxxx xxx xxx XXxXxxx, xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxx. Xx xxxx xxxxx xxx, xxxx xxxxx xxx xxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxxx xxx Xxxx xxxxxx Xxxxxxxxxx xx xxx XXX xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx XXxXxxx xx xxx XXX xxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxx XXX xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxxx xxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx XXX xxxxx xxx xxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x XXxX, xxxx xxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx, xx xxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxxxx Xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxxx xxx Xxxxxxxx xxxxx xx xxx XXX xxxxxx. Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxx, xxxxx xxxxxxxx xx xxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxx. xxxxx xxx Xxxxxxxxxx xxxxxxx.

14. AKTUELL: Besonderheiten in der Coronazeit

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx, xxx x xxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx, xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx" xxxxxxxx. Xxxxx Xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxx xxx Xxxx Xxxxxx x Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx x Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx.

15. AKTUELL: Überarbeitung des Auslandstätigkeitserlasses

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxx xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx: Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxx Xxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx.

Xx xxxxxxxxx XXXxXxxxxxxxx xxxxxx xx xxxx:xxxxxx"Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxx xxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xx x xxxxxxxxxxx, xxx xxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx."xxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxx X xxxxx XXX xxx Xxxxxxxxxxxx xxx Xxxxxx xx Xxxxx xxx xxx.xxx XXX. Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxxxxxx xx.xxx XXX. Xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxx xx xxx. Xxx xxx Xxxxxx xxxxx xx xx X xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxxxx x.xxx XXX. Xxxxxxx xxx xxx Xxxxxxxxxx xxx xxx.xxx XXX xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x x. Xx xxx Xxxxxxxxxx xxxxx xx x xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxx. Xxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx