Deutsche Lehrer, die im Ausland tätig werden wollen, werden im Allgemeinen von der Zentralstelle für das Auslandsschulwesen im Bundesverwaltungsamt an die deutsche Schule im Ausland vermittelt und auch besoldet. Sie können sich entweder auf Antrag als unbeschränkt steuerpflichtig behandeln lassen oder sie sind erweitert unbeschränkt steuerpflichtig.

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1. Unbeschränkte Steuerpflicht auf Antrag

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Wie werden Werbungskosten berücksichtigt?

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Abordnung an die Auslandsschule

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2. Beschränkte Steuerpflicht

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3. Erweitert unbeschränkte Steuerpflicht

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a) Auslandslehrer in den USA

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b) Auslandslehrer in Ecuador

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c) Auslandslehrer in Kolumbien

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