Verlegen Sie Ihren Wohnsitz ins Ausland, endet die unbeschränkte Steuerpflicht in Deutschland. Dasselbe gilt umgekehrt, wenn Sie Ihren Wohnsitz aus dem Ausland nach Deutschland verlegen. In diesen Fällen der zeitweise unbeschränkten Steuerpflicht gehen auch die im Ausland erzielten Einkünfte nach dem Wegzug bzw. vor dem Zuzug in die deutsche Steuerveranlagung mit ein. Aber wie?

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx

x Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx

x Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx

1. Steuerveranlagung im Jahr des Wegzugs bzw. der Rückkehr

Xx Xxxx xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx.xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, x.xxx xxxx xxx xx Xxxxxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxxx. Xxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx, x. X. Xxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxx.

Xxxx xx Xxxx xxx Xxxxxxx xxx xx Xxxx xxx Xxxxxx xxx. xxx Xxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx:

  • Xxxx xxx Xxxx xxx Xxxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx. Xxxxxxxx Xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx. xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx.
  • Xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxxx Xxxxx x.
  • Xxxxxxxxxx, xxx xxxx xxx Xxxxxx xx Xxxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxx Xxxxx x.

Xx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxx, xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxxxx xxx xx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxx Xxxxx xxx, xx Xxxxx xxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxx, xx xxxxx Xxx xx Xxxxxxxxxxx xxxxxx xxxxx, xxxx xx Xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxx, xxxx xx Xxxxxxxxxx xxx xxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxx XXXxXxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxxx.

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

Xxxxxxxx Xxx xxxx Xxxxx Xxxxxx xxx. xxx xx Xxxxx Xxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx, xxx xxxx xx xx XXxX xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

Xx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx

  • Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, x. X. xxx xxx Xxxxxxxxxx xxx Xxxxxxx.
  • Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxx, Xxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. Xxxxxx xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XXxXx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx xxxx xxxxx xx xx xx XXxX xxxxxxxxxxx. Xxxxx Xxx xxx Xxxx Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xx.

Xxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxx Xxxxxx xxx. xxx xx Xxxxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx, xxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxx

x Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx .

Besonderheit bei Grenzgängern

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxx, xxx xxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxx xXxxxxxxx: Xxxxxxxx.

Xxx xxxx xx xxxxxx Xxxxxxx, xxx xx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxx xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx XXX. Xxx Xxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxxx xx xxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxx xxxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxx

Xx Xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xx xxx Xxx. x Xx. x, xxxxx xxxx Xx. x!x. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxx xxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxx xx xxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxxx.

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

Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxx, xxx xx Xxxxxxx xxxxxxx xxxxxx, xxxxx xxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xx Xxxxxxxxxxx xxx xxx Xxxxxx xxx. xxxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxXx.

XXXXXXX: Xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x.

Xxxxxxxx:
Xxxx Xxxxx xxxxx xx x.x.xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxx XXx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxx XXx xxxxxxx xxxxx. Xx Xxxx xxxx xxxxxxxx xx xxxxxxxx Xxxxxxxxxx:

Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx

x xxx xxx Xxxxxxx XX xXxxxxx x Xxxxx

x xxx xxx Xxxxxx XX xXxxx x Xxxxxxxxx

xxxxxx

xx.xxx XXX

xxx.xxx XXX

Xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxx xxxxxx. Xx xxxx xxx xxxx Xxxxxxxx xx xxxxx XXxXxxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxxx Xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxx xx Xxxxxxx xxxxxxx xxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxx xxxxx, xx Xxx xxxx Xxxxx Xxxxxx xxx. xxx Xxxxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx. X. xxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx.

Xxx xxxx xxx Xxxxxx xxx. xxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxx xx xxxxxx XXX xxx Xxxx. Xxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxx, xxxx xxx XXX xxx Xxxxxxxxxxxx xxxxxxxx xxxx.

Xxxxxxxx x:
Xxxx Xxxxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx x.x. xxx Xxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxx. Xx xxxxx xxxxxxx xx x.x. xxx xxxxxx Xxxxxxx xx xxx XXX xx xxx xxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxx xx xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xx.x. xxxxxx. Xx xxx x.x. xxxx xxx Xxxxxx xxx XXxXxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx

Xxxxxx

Xxxxxxxxxxx Xxxxxxxxxx

x.x. xxx x.x.

xx.xxx XXX

x xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX

x xxxxxxxxxxxx Xxxxxxxxxx

x.x. xxx xx.x.

xx.xxx XXX

x xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX
x xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xXxxxxxxxxx "xx Xxxxxx xxxxxxxxx" xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xx Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx
x Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xx x Xxx. x XXxX

x.x. xxx xx.xx.

xxx.xxx XXX

x xxxxxxxxxxxxx Xxxxxxxxxx

x xx Xxxxxxxxxxx xxxxxxxxxx

x Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXxX

Xxxxxxxx x:
Xxxxxxx Xxxxx xxxxx xxx xxx xx. Xxxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxx xx x. Xxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx, xxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx

Xxxxxx

Xxxxxxxxxxx Xxxxxxxxxx

x.x. xxx xx.xx.

xx.xxx XXX

x xxxxxxxxxxxxx Xxxxxxxxxx, xx Xxxxxx xxxxxxx

x xx Xxxxxxxxxxx xxxxxxxxxx

x xxxx: Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXxX

x.xx. xxx xx.xx.

xx.xxx XXX

x xxxxxxxxxxxx Xxxxxxxxxx, xx Xxxxxxxxxxx xxxxxxx
x xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX

Besonderheit bei zwei Wohnsitzen in zwei Staaten

Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxx xxxx Xxxxxxxxxx xx xxxx Xxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx, xx xxx xxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.
  • Xx xxxx xxxx: Xxxxxxxx xxx xxxxxx xxxxx XXXxXxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx XX X. xxxx xxx xxx xx.x.xxxx xXXxXx. xxxx XX X. xxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx XXX Xxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxxx XXX Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

4. So funktioniert der Progressionsvorbehalt

Xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxx xxx xxx Xxx. x XXxXx.

Xx xxxxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

  • Xxxxxxxxx Xxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx: Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx.
  • Xxxxxxxxx Xxx Xxx Xxxxxxxxxxxxxxxxxxx: Xxxxx xxxxxxx Xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx. Xxxxx xxxx xxxxxx Xxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx.
  • Xxxxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxx: Xxxx xxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.

Xxxxxxxx:

Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

x xxx.xxx XXX

xx.xxx XXX

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

x xxx.xxx XXX

xx.xxx XXX

xxxxxx

Xxxxxxxxxx Xxxxxxxxxx:

xx.xxx XXX : xxx.xxx XXX x xxx x xx,xxxx x

xxxxxx xxxxxx

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x xx,xxxx x x

xxxxxx

xxxxxx

xx.xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

x.xxx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Möglich ist auch ein negativer Progressionsvorbehalt

Xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xx xxxxxxxx xxx Xxxxxxx, xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx.

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xxxx xxxx xxxx xxxxx Xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:

Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx

xxxxxx

.x. xx.xxx XXX

xx.xxx XXX

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

x xx.xxx XXX

xx.xxx XXX

xxxxxx

Xxxxxxxxxx Xxxxxxxxxx:

xx.xxx XXX : xx.xxx XXX x xxx x xx,xxxx x

xxxxxx xxxxxx

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x xx,xxxx x x

xxxxxx

xxxxxx

xx.xxx XXX

Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

x.xxx XXX

XXXXXXXXX: Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx. Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xX xx.x Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxx xxx x x xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Wenn in den Auslandseinkünften außerordentliche Einkünfte enthalten sind

Xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxxxxx xxxxx xxxx xxxx xxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xx xxxxxx Xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx: Xxxxx xxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxXx.

5. Die Wegzugsbesteuerung nach § 6 Außensteuergesetz

Xxxx Xxx xxxx xxxxxxxxxx xx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxx xxxxx xxxxxx: Xxxxx Xxx xx xxxxxxxxxx x x xx xxxxx Xxxxxxxxxxxxxxxxxxx xXxxX xxxx XXxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx xxxxxxx xxxxx Xxxxx xxxxx, xxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxx xx xxxxxxxxxx, xxx xx xxx xxxxxxxx xxxxxx. Xxxx xxxx Xxx xxxxx xxxxxxxx, Xxxx Xxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx. Xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxx x"Xxx Xxxxxx"x.

Xxxxxxxx XXxxxxxxxxxxxx Xxxxxxxx xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x XXxX xxxxx xxx "Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xXXXxXXx xxx x.xx.xxxx xxx xxxxxxxx.

Xxxxxxxxxxx Xxxxx xxx Xxxxxxx

Xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx.

Xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxx XXxXxxxxxxxxxxxx xxxx xxx XXXxXxxxx xXxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx x Xxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xx xxx x.x.xxxx xxx xx Xxx. xx XXxXx. Xx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxxxxxxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxx, XXxX xxxx X. xxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x XXxX xxxx Xxxxxxxx, xxx xxxxxxxxxx xx Xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxx xxxxxxx x Xxxxx xxxxxxxx xxxxx xxxxxxxx xx xx XXxXx. Xxxxx xxxxxx x xxxxxx xxx xxxxxx x xxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx.

  • Xxx Xxxxxx x xxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xx xx XXxX xxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxx xxxx xxxx xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx x Xxx. x XXxXx.
  • Xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxx xx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx.
  • Xxx xxx Xxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxx x Xxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx xxx x Xxx. x XXxXx.
  • Xxxx Xxx Xxxxxxxxxxxxxxxxxx xxxxx XXx xxxx XXXxXxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxx Xxxxxxxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx, xx Xxx xxxx xxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx.
  • xXxx Xxxxxxxx xxxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxx xx xxx XXxXxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

Risiko der Wegzugsbesteuerung insbesondere bei Schenkung / im Todesfall

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xx xxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x x xx Xxxxxxxxxxxxxxx xxxxx, xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxx, xxxx xxx xxxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx x xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx! Xxx Xxxxxxxxxxxxxxx xxxx xxx xx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx.

  • Xxx Xxxxxx xx xxx XXxxXXXxXxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xxx xxxx xxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx XXxXXX xx xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx x xxxxxxx.
  • Xxx xxxxx Xxxxxx xx xxx Xxxxxxxxx, x.X. xx xxx Xxxxxxx xxxx XXX, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xx xxxxxx. Xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxxxx xx xxxxxxxxxx x Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, x.x. xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx xxx. Xxxxxxxxxxxxxxx xx xxxxxx xxxx.

Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xx Xxxxxxx Xxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxx, xxxxxx Xxxxxxxxxxxx xx. Xxx Xxxxxxxx xx xxx XXxXXX xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxx xx xxxxxx xxx, xxxx xxx xxxxx Xxxxxxxxx xx xxxxx xx xxxxx Xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxx xxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx, xxxx xxx Xxxx x.X. xx Xxxxxxx xxxxxxxx xxxx xxxx xxxx xxxxxx Xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxx xxx XXxXXX xxxxxxxxxx. Xxxx xx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxxxx Xxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxxx, xxxx xx xx xxxxxxx Xxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx XXxXXX xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxxx. Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx.

6. Die Wegzugsbesteuerung nach § 2 Außensteuergesetz

Xxx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx, xxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xx xxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx x xx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x XXxXx.

Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX. Xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxxxxxx, xxxx Xxx

  • xxxxxxxxx Xxxxxxxxxxxxx xxxx,
  • Xxxxx Xxxxxxxx xx xxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxx,
  • xx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxxx xxxxxxxxxx x Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx
  • xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx.

Xxxxxxxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx

Xxx xxxx xxxx Xxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XXxX xxxx.

XXXXXXXXX: Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx, xxxx Xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xx.xxx XXX xxxxxxxx. Xxx xxxxxx Xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx. Xxxxxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx, xxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx x Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xxxxxxxxx xx xxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxx xxxx xxx xx xxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!