Tätigkeit in einem DBA-Staat: Die 183-Tage-Regelung

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1. Was besagt die 183-Tage-Regelung?

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2. Die 183-Tage-Regelung in zwei Versionen

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Aufenthalt nicht länger als 183 Tage während des betreffenden Kalenderjahres / Steuerjahres

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Aufenthalt nicht länger als 183 Tage innerhalb eines Zeitraums von 12 Monaten

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3. Wie werden die 183 Tage ermittelt?

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a) Aufenthalt im Tätigkeitsstaat

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b) Ausübung der Tätigkeit im Tätigkeitsstaat

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4. Steuerliche Folgen

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