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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