Ausländische Einkünfte: Wie Rückfallklauseln wirken

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1. Rückfallklauseln in Doppelbesteuerungsabkommen

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a) Problemstellung

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b) Regelungen in den Doppelbesteuerungsabkommen

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c) Wirkung als Rückfallklausel

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d) Abgrenzung zu ähnlichen Regelungen

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e) Besonderheiten bei ausländischen Verlusten

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f) Besonderheiten bei Arbeitslohn für eine Tätigkeit im Ausland

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g) Verhältnis zum zwischenstaatlichen Auskunftsaustausch

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2. Neu seit 2004: Generelle Rückfallklausel im deutschen Steuerrecht

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a) 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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b) Wenn Sie den Nachweis nicht erbringen

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c) Wann die generelle Rückfallklausel nicht gilt

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3. Rückfallklauseln bei Qualifikationskonflikten

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