Liegt der Wohnsitz von Piloten und Flugbegleitern in einem anderen Staat als die Geschäftsleitung ihrer Fluggesellschaft, erfolgt die Besteuerung im Staat des Unternehmens. Doch für Flugpersonal von deutschen Fluggesellschaften mit Wohnsitz in der Schweiz gibt es steuerliche Besonderheiten. Aufgrund des neuen Änderungsprotokolls mit der Schweiz verzichtet Deutschland ab 2012 für einige Jahre auf sein Besteuerungsrecht.

1. Allgemeine Besteuerungsregel für Bordpersonal

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Regelung bis 2006: Nur anteilige Besteuerung in Deutschland

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Neuregelung ab 2007: Volle Besteuerung in Deutschland

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2. Besonderheit Schweiz: Milderungsregel im neuen DBA ab 2012

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3. Besonderheit Irland

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Neue Rechtslage ab 2011

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4. Besonderheit Großbritannien

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5. Wohnsitz im Ausland und 'Standby-Wohnung' in Deutschland

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6. Rückfallklauseln

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