Zur Vermeidung der Doppelbesteuerung sind ausländische Einkünfte in vielen Fällen in Deutschland steuerfrei gestellt. Doch kunstvoll verschafft sich der Fiskus von Ihnen Mehreinnahmen, indem er die Auslandseinkünfte einfach "in den Progressionsvorbehalt" einbezieht. Hier erfahren Sie die Einzelheiten zur Freistellungsmethode und zum Progressionsvorbehalt. Diese Methode gilt vor allem für Arbeitslohn.

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1. Wann die Freistellungsmethode zur Anwendung kommt

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2. Verschärfte Voraussetzung für die Freistellungsmethode (nationale Rückfallklausel gemäß § 50d Abs. 8 EStG)

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a) Zum Hintergrund der Neuregelung

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b) Was Sie dem Finanzamt nachweisen müssen

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Höhe der Einkünfte nach deutschem Recht

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Entrichtung der Steuern im Tätigkeitsstaat

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Verzicht auf Besteuerungsrecht des Tätigkeitsstaates

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c) Wenn Sie den Nachweis nicht erbringen

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d) Wann die nationale Rückfallklausel nicht gilt

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3. Einschränkung der Freistellungsmethode (§ 50d Abs. 9 EStG)

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4. Die ausländischen Einkünfte in der Einkommensteuererklärung

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Freistellung beim monatlichen Lohnsteuerabzug

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Ehegatten sollten die Einzelveranlagung prüfen

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5. Wie ausländische Einkünfte im Progressionsvorbehalt erfasst werden

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Erfassung von außerordentlichen Einkünften

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6. Wie Werbungskosten berücksichtigt werden

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Wenn Sie inländische und ausländische Einkünfte haben

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Aufteilung der Aufwendungen

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Berücksichtigung des Arbeitnehmer-Pauschbetrages

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7. Wie der Progressionsvorbehalt funktioniert

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8. Wenn die Auslandseinkünfte negativ sind

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9. In welcher Höhe ausländischer Arbeitslohn steuerfrei bleibt

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a) Direkte Zuordnung

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b) Aufteilung des verbleibenden Arbeitslohns

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Was sind tatsächliche Arbeitstage?

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Wie erfolgt die Aufteilung?

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