Ausländische Einkünfte: Der Auslandstätigkeitserlass

Bei Arbeitnehmern, die im Ausland tätig sind, wird der Arbeitslohn in bestimmten Fällen nicht nach einem Doppelbesteuerungsabkommen, sondern nach dem so genannten Auslandstätigkeitserlass in Deutschland von der Steuer befreit (BMF-Schreiben vom BStBl 2022 I S. 997). Nachfolgend erfahren Sie Einzelheiten zu dem Auslandstätigkeitserlass, der im Juni 2022 überarbeitet worden ist.

1. Begünstigte Tätigkeit

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2. Dauer der begünstigten Tätigkeit

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3. Begünstigter Arbeitslohn

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4. Sitz des Arbeitgebers

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5. Progressionsvorbehalt für unbeschränkt steuerpflichtige Arbeitnehmer

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6. Nichtanwendung

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Sonderfall Entwicklungshilfe

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7. Nachweis einer Mindestbesteuerung

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8. Verfahrensvorschriften

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9. Anwendungszeitraum, Übergangsregelung

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