Schreiben betr. Pauschalierung der Einkommensteuer für ausländische Einkünfte gemäß § 34c Abs. 5 EStG (BMF-Schreiben vom 10.4.1984, BStBl. 1984 I S. 252).

1. Allgemeiner Grundsatz

Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xx xxx Xxx. x XXxX xx Xxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxxxxxxxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx.

2. Erfordernis der Antragstellung

Xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx.

3. Pauschal zu besteuernde Einkünfte

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Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx X X. xxxx.

4. Veräußerungsgewinne

Xx. x xxxx xxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx.

5. Tätigkeitsmerkmale

Xx xxx Xxxxxxx xxx Xx. x.x.x., x.x.x. xxx x.x. xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxxxx Xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxxxx xxxxx xxxxx xx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.

6. Verluste

Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxx Xxxxxxxxxx x. X. xxx Xx. x. xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxx xxxx xxx Xxxxxx xxx xx Xx. x. xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxx Xxxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx.

7. Umfang der pauschal zu besteuernden Einkünfte

x.x. Xxxxxxx Xxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx.

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x.x. Xx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxx xxx xx xx xx Xxx. x XXxX xxxxxxxxx Xxx xxxxx xxxxxxxxxx xx xxxxxx.

x.x. Xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx

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8. Steuerberechnung

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxx xx xxx Xxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxx, xx xxxx xxxx xxx xxxxx Xxxxxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxx xxx, xxx xxx xxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xx xxx Xxx. x XXxX xx Xxxxxxxx, xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.

9. weggefallen

10. Verhältnis zu Doppelbesteuerungsabkommen

Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx.

xxx Xx XX xxxx xXxxxxxxxxx xxx Xxxxxxxxxxxx xxx. xx xx Xxx. x xxx x XXxX.

xxx Xx XX xxxx xXxxxx xxx Xxxxxxxxxxxx xxx. xx xxx Xxx. x XXxX.

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