Oftmals werden nach einem Auslandsaufenthalt Zahlungen geleistet, die sich auch auf diesen Zeitraum beziehen, so Abfindungen, Jubiläumszuwendungen, Gehaltsnachzahlungen, Tantiemen, Gratifikationen, Gewinne aus Stock Options u. Ä. Die Frage ist, in welchem Staat solche Zahlungen zu versteuern sind, ob sie zeitanteilig auf die Auslands- und Inlandstätigkeit aufgeteilt werden können und dementsprechend teilweise steuerfrei bleiben.

1. Abfindungen: Allgemeine Regelung

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a) Regelung bis Veranlagungszeitraum 2016

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b) Regelung ab Veranlagungszeitraum 2017

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c) Abfindungen im Zusammenhang mit Pensionsansprüchen

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2. Abfindungen: Besondere Vereinbarungen mit Nachbarstaaten

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a) Sondervereinbarungen: Regelung ab 2017

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b) Sondervereinbarungen: Regelung bis 2016

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c) Regelung mit Österreich

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d) Vereinbarung mit den Niederlanden

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e) Vereinbarung mit Frankreich

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f) Vereinbarung mit Liechtenstein

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g) Sind die Vereinbarungen rechtmäßig?

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3. Jubiläumszuwendungen, Gehalts- und Tantiemenachzahlungen

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4. Aktienoptionen

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x"xxxxxxxxxxx xxxxx"x xxxxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx, xxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx Xxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx x"Xxxxx Xxxxxxx"x. Xxxxxxxx xxxx xxxx xxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xx xxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxx xxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxx Xx.xxx xx.x.

a) Zuflusszeitpunkt und Höhe des geldwerten Vorteils nach deutschem Recht

Xxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xXxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx.

  • Xxxx xxxx xxxxxx xxx xxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
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Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx xx xxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xx xxx Xxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxx Xxxxxxxxx, x. X. xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxxxxx.

  • Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx x.X.x. xxx XXX xxxx xx x Xx. xx XXxX xx xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.
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b) Aufteilung des Besteuerungsrechtes des geldwerten Vorteils nach Abkommensrecht

Xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxx. xx XXX xxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxx xx. X. Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx Xxx. xx xxx. xx XXX xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxx xxxxxxxxxxxx, xxxxxx xx xxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx xxx xxxxx xxxxxxxxx.

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Xxxxxxxx:
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5. Erfindervergütungen

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Xxxx Xxxxxxxxxx xxxx xxxx xxx. Xxxxxxxxxxxxxxx x.X. xxx xx x xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxXxxXx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxx xxx xx Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx.

Xx xxxxx Xxxx xxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx, xx xxx XXX. Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxxx xxx XXXxXXX xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

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6. Wie der Arbeitslohn aufzuteilen ist

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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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