Sind Sie in einem Staat tätig, mit dem Deutschland kein Doppelbesteuerungsabkommen abgeschlossen hat, kann es zu einer Doppelbesteuerung kommen: Der Tätigkeitsstaat verlangt Steuern aufgrund des Quellenprinzips, und Deutschland kassiert Steuern aufgrund des Welteinkommensprinzips. Doch der deutsche Fiskus hält für diesen Fall einseitige Entlastungen bereit: Besonders vorteilhaft ist die Anwendung des Auslandstätigkeitserlasses.

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1. Anrechnung der ausländischen Quellensteuer

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2. Begünstigte Tätigkeiten nach dem Auslandstätigkeitserlass

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Begünstigte Tätigkeiten

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Sitz des Arbeitgebers

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Dauer der Auslandstätigkeit

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Xxxxxxxx:
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Begünstigter Arbeitslohn

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Sonderfall Entwicklungshilfe

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Xxxxxxxx:
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Lohnsteuerabzug

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Einkommensteuererklärung

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Nachweis einer Mindestbesteuerung

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

3. Begünstigte Tätigkeiten nach dem Pauschalierungserlass

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Erfordernis der Antragstellung

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Pauschal zu besteuernde Einkünfte

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Tätigkeitsmerkmale

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Verluste

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Umfang der pauschal zu besteuernden Einkünfte

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Steuerberechnung

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