Ausländische Einkünfte: Freistellungsmethode mit Progressionsvorbehalt

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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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