Soldaten und Polizeibeamte, die im Ausland, insbesondere auf dem Balkan (im Kosovo) und in Afghanistan, eingesetzt sind, erhalten einen Auslandsverwendungszuschlag nach § 58a Bundesbesoldungsgesetz. Dieser Zuschlag ist steuerfrei (§ 3 Nr. 64 EStG). Die Frage ist, was dennoch im Zusammenhang mit dem Auslandseinsatz alles als Werbungskosten absetzbar ist.

1. Welche Bezüge gewährt werden

a) Berufssoldaten, Soldaten auf Zeit

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b) Grundwehrdienstleistende

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c) Polizeibeamte

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2. Wie der Auslandsverwendungszuschlag steuerlich behandelt wird

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Wie wirkt sich der Auslandsverwendungszuschlag steuerlich aus?

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Anrechnung des Auslandsverwendungszuschlags auf Arbeitslosengeld II

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3. Was alles als Werbungskosten absetzbar ist

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In welcher Höhe sind Werbungskosten absetzbar?

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4. Überblick: Leistungen, die bei Auslandseinsätzen gewährt werden

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5. Verordnung über die Gewährung eines Auslandsverwendungszuschlags

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§ 1 Anspruchsvoraussetzungen bei besonderen Verwendungen im Ausland

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§ 2 Materielle Mehraufwendungen und immaterielle Belastungen

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§ 3 Höhe und Festsetzung des Auslandsverwendungszuschlags

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§ 4 Dauer des Anspruchs

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§ 5 Anrechnung anderer Bezüge

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6. Bundeswehrsoldaten in NATO-Staaten

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NATO-Truppenstatut und unbeschränkte Steuerpflicht

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NATO-Truppenstatut und Wohnsitz

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7. Internationale Sicherungsunterstützungstruppe (ISAF)

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