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1. Die DBA-Regelung für Angestellte der Privatwirtschaft
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a) Welcher Staat hat das Besteuerungsrecht?
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Xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. |
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Xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxxxxx, Xxxxxxx. |
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Xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxxxxx. |
b) Ihr Arbeitgeber hat seinen Sitz in Deutschland
Xxx Xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxx Xxx Xxxxxx xxx xxxxxxxx xxxxxx xxxxx xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xx xxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xx xxxxx XXXxXxxxx: Xxx xxxxXxxxxXxxxxxxx.
c) Ihr Arbeitgeber hat seinen Sitz in Deutschland, Ihr Gehalt wird aber von der ausländischen Betriebsstätte getragen
Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx. X. Xxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xx Xxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx, xx xxxxxxxx xx xxxx xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx.
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Xxx Xxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx.xxxxxx
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Was ist eine Betriebsstätte?
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Xxxx Xxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxxx XXX xx xxxxx Xxxxx xxx x, x xxxx xx Xxxxxxx. Xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxXxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxXxxxxxxxxxx. Xxxxx xxxx xxxx Xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxxxx xxx xxxxxxxx Xxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx.
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Xxxx Xxxxx xxx xxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxx xx Xxxxxxx xxxxxxxxxxx. Xx xxxx xxxx xxx XXXxXxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxx xxx xxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx.
d) Ihr Arbeitgeber hat seinen Sitz im Tätigkeitsstaat
Xxxx Xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx, xx xxxx xxxx xxxx Xxxxxxx xxxxx:
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Wer ist der (neue) Arbeitgeber?
Xxxx Xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxx, xxx Xxx xxxxxxx Xxxxxxxxxxx xxx. Xxx xx xxxxxxxxx Xxxx xxxxxxxx Xxxxx xxxx xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx
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Xx xxx Xxxxx X.X. xx Xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx x xxxxxxxxxxx xxx xxx xxxxXxxxxXxxxxxxx x xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx.
Deutsche Niederlassung eines ausländischen Unternehmens als Arbeitgeber?
Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxxxx x. xx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xx xx Xxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxx, xxx Xxxxxxxxxxx xxx. Xxxxx Xxxxx xxx xxxx xxxxxxxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxx xxxxxx:
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e) Ihr Arbeitgeber hat seinen Sitz in einem Drittstaat
Xx xxxxxx xxxxx XXX xxxx xxxx xxx Xxxxxxxxx xxx xxxxXxxxxXxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxx xxxxx xx Xxxxxxxxxxxxxxxx xxxxx xxxx. Xxxxx xxx xx xxxxxxxxxxxx, xxxx xx xx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx.
Xxx xxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxx xxxx Xxxxxxxx: Xx XXX xxx Xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxx xxxx, xx xxx xxxxXxxxxXxxxxxxx xxxxxxxx xx xxxxxxx. Xxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx XXX xxxxxxxxxxx xxxx xxxxxx Xxxxxxx, xxx xxxxxxxxxx xx xxxxx XXX xx xxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxx xxxxx.
f) Ihr Arbeitgeber hat seinen Sitz sowohl in Deutschland als auch im Tätigkeitsstaat
Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxx xx Xxxxxxxxxxxxxxxx, xxx xxx xxxxXxxxxXxxxxxxx xxxxxx xxxxx. Xxxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
g) Dienstreisen außerhalb des Tätigkeitsstaats
Xxxxxxxxxxxx, xxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx, xxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx. Xxx Xxxxx xxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxx xxx. Xxxxxx xxx xxx Xxxxx xxxxx xxxxxx xx xxxxxxxxxxx.
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Xxx Xxxxxxx xxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxx xx XXX xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.
2. Die DBA-Regelung für Angehörige des öffentlichen Dienstes
Xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xx xxxxx XXXxXxxxx xxxxxx xxxx, xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxx xx. Xxxx xxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxxxx.
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a) Beamte der Nachfolgeunternehmen von Bahn und Post
Xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxx, xxxx xxx Xxxxx xxx. xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx, xx xxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx, xxx "xx xxx Xxxxxxxxxx" xxxxxxxx xxxx. Xxxxxxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx, xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx XXX xxx. Xx xxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.
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b) Grenzgänger nach Frankreich, Österreich und der Schweiz
Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxx xx xxxx. Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxx Xxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxxxxx Xxxxxxxx xxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx
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Xxxxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxx xxx x,x xx xxx.xxxxxx
c) Sonderregelung für Gastprofessoren
Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxx xxxxxxxxx xx Xxxxxxxxxxxxx "xxxxxxxxx" xxxxxxx, xxxx xxxx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.xxxxxx
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Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxx.
d) Bezüge aus einer ausländischen öffentlichen Kasse
Xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx, xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx.
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3. Sonderregelung für Personal auf Schiffen und Flugzeugen
Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.
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Binnenschiffer mit schweizerischem Arbeitgeber
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