Bei Arbeitnehmern eines inländischen Arbeitgebers wird von der Besteuerung des Arbeitslohns abgesehen, den der Arbeitnehmer aufgrund eines gegenwärtigen Dienstverhältnisses für eine begünstigte Tätigkeit im Ausland erhält. Rechtsgrundlage für den sog. Auslandstätigkeitserlass sind § 34c Abs. 5 und § 50 Abs. 4 EStG (BMF-Schreiben vom 31.10.1983, BStBl 1983 I S. 470).

1. Begünstigte Tätigkeit

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2. Dauer der begünstigten Tätigkeit

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3. Begünstigter Arbeitslohn

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4. Progressionsvorbehalt für unbeschränkt steuerpflichtige Arbeitnehmer

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5. Nichtanwendung

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6. Verfahrensvorschriften

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7. Anwendungszeitraum, Übergangsregelung

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