Arbeitslohn für eine Tätigkeit im Ausland und andere Auslandseinkünfte bleiben nach den Doppelbesteuerungsabkommen (DBA) in bestimmten Fällen in Deutschland steuerfrei. Gleichwohl werden die steuerfreien Einkünfte in Deutschland in den Progressionsvorbehalt einbezogen und führen so zu einem höheren Steuersatz für das übrige Einkommen. Um eine "doppelte Nichtbesteuerung" zu vermeiden, enthalten einige DBA Rückfallklauseln. Seit 2004 gilt im deutschen Steuerrecht sogar eine generelle Rückfallklausel.

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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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