Wer für einige Zeit ins Ausland entsandt wird oder aus eigenem Antrieb einen Auslandsjob übernimmt, sollte dies generalstabsmäßig planen. Schließlich sind viele Dinge im privaten und beruflichen Bereich zu regeln. Neben Fragen zum Arbeits- und Sozialversicherungsrecht tauchen vor allem eine ganze Reihe von steuerlichen Fragen zur Auslandstätigkeit auf. Damit der Auslandseinsatz für Sie nicht zum Verlustgeschäft wird, sollten Sie zumindest über die steuerlichen Regeln Bescheid wissen.

1. Welche Bedeutung hat der Wohnsitz?

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2. Wie erfolgt die Besteuerung im Jahr des Wegzugs

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3. Was sind ausländische Einkünfte?

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4. Wo werden die ausländischen Einkünfte besteuert?

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5. Besteht mit dem Tätigkeitsstaat ein Doppelbesteuerungsabkommen?

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6. Wenn ein DBA besteht: Wie erfolgt die Besteuerung?

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7. Wenn kein DBA besteht: Wie erfolgt die Besteuerung?

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8. Wie werden die Einkünfte im Tätigkeitsstaat besteuert?

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9. Welche Besonderheit gibt es für Grenzgänger?

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10. Wie werden Aufwendungen steuerlich berücksichtigt?

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Der Arbeitslohn ist in Deutschland steuerpflichtig

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Der Arbeitslohn ist in Deutschland steuerfrei

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11. Wie werden Abfindungen u. Ä. für eine frühere Auslandstätigkeit besteuert?

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