Besteuerung im Jahr des Wegzugs und des Zuzugs

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1. Steuerveranlagung im Jahr des Wegzugs bzw. der Rückkehr

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2. Inländische Einkünfte nach dem Wegzug bzw. bis zum Zuzug

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Besonderheit bei Grenzgängern

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3. Ausländische Einkünfte nach dem Wegzug bzw. bis zum Zuzug

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Besonderheit bei zwei Wohnsitzen in zwei Staaten

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4. So funktioniert der Progressionsvorbehalt

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Möglich ist auch ein negativer Progressionsvorbehalt

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Wenn in den Auslandseinkünften außerordentliche Einkünfte enthalten sind

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5. Die Wegzugsbesteuerung nach § 6 Außensteuergesetz

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Risiko der Wegzugsbesteuerung insbesondere bei Schenkung / im Todesfall

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6. Die Wegzugsbesteuerung nach § 2 Außensteuergesetz

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