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.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

x Xxxxxxxxxxxxx Xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx

  • Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.
  • Xxxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.
  • Xx xxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx xxxxxxxxx xxx xxx xxx Xxx. x XXxXx.

1. Anrechnung der ausländischen Quellensteuer

xxxxx Xxx xx xxxxx Xxxxx, xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxx xxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xxx, xxxxxxx Xxx xxxxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx.

2. Begünstigte Tätigkeiten nach dem Auslandstätigkeitserlass

Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx

  • Xxx xxxxxxx xx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxx xxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx.

XXXXXXXXX: Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxx. "Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxx xx Xxxxxx xxxxxxxxx, xx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx" xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

XXXXXXX: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxx Xxx xxxxx Xxxxxx xxxxxx xxxxx xx Xxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx Xxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxx xx Xxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx Xxx Xxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Begünstigte Tätigkeiten

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx:

  • Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx.
  • Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
  • Xxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxx.
  • Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx.
  • Xxxxxxxx xXxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx x. x. xxxxxxxxxxxx Xxxxxxxx.
  • Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx:

  • Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxxxx Xxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
  • Xxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Sitz des Arbeitgebers

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxx xxxx xx xxxx xx xxxxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx, xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxx xxxx.

XXXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx XXxxxxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx XXxXxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx x xx xxx XxXX x xxxxx XXxXxxxx. Xxxxxxxx xxx XxXXxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx.

Dauer der Auslandstätigkeit

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx:

Xxxxxxxxxxxxxxxxxx xx xxxx Xxxxx xxxx xxxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxx xx xxxxxx. Xxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxx Xxxxxx xxxxxx, xxxx xxx xxxXxxxxXxxxx xxxx xxx xxxxxxx xxxxxxx xxxx Xxxxxx.

Xxxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxx xxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxx xxxxxxxxx. Xxxx xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xx xxxxxxx xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxx xxx xxxxXxxxxXxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx XXXxXxxxx, xx xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx xxxxx XXXxXxxxx xxxxxxx xxx xx Xxxx, xxxxx xx xxx xx. Xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx xxxXxxxxXxxxx x xxxxxxxx xxxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx. Xxx xxx xxxxxxxx Xxxxxxxx xx xxx Xxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx x. Xxxxxx. Xxx xx.x. xxx xx.x. xxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xx xx.x. xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx, xx xxx xx. Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxx xxx xx.x. xxxxxxxxxx xxx xx xxx x.x. xxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xx xx.x.

Begünstigter Arbeitslohn

Xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx:

  • Xxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx,
  • Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx,
  • Xxxxxxxxxxx, xxx xxx xxx Xxxxxx x xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx.

XXXXXXXXX: Xxxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxx, xxx xxxxxxx Xxxxx xxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xx xx XXxXx, xxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Lohnsteuerabzug

Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx.

XXXXXXX:
Xxxx xxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx:
x Xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx
x Xxxxxx xxx Xxxxxxxxxxxxx xXXXx.

Einkommensteuererklärung

Xxxxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx, xxxx xxx xxx XXX, xxx xxxxx Xxx xxxx Xxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xx xxx "Xxxxxx X" xxx.

Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxx xxxxxxxxxxxxxx xxx xx xxx "Xxxxxx X" xxxxxxxxx x xxxxx xxxx xxxx xxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx "Xxxxxx XXX". Xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx, xxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxx XXX xxxxxxxxx.

Xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxx xxxxxxx xxx. xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx xxxxx xxxxxxxx xxxxxxx, xxxxxx Xxx xxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

3. Begünstigte Tätigkeiten nach dem Pauschalierungserlass

Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxx xxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xx xxx Xxx. x XXxX xx Xxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx xxxxxxxxx xxx.

Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxxxxxxxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx.

Erfordernis der Antragstellung

Xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx.

Pauschal zu besteuernde Einkünfte

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxx xxxxxx:

  • xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, x.X. xx xxx Xxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx,
  • xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx,
  • xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx, Xxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx.

Tätigkeitsmerkmale

Xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxxxx Xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxxxx xxxxx xxxxx xx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.

Verluste

Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxx xxxx xxx Xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxx Xxxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx.

Umfang der pauschal zu besteuernden Einkünfte

Xxxxxxx Xxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx.

Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxx, xxxxxxxx xxxxxx, xx x.X. xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxxxx xx xxx Xxxxxxx xxxxx.

Xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx:

  • Xxxx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXx xx xxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx.

Steuerberechnung

Xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxx xx xxx Xxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxx, xx xxxx xxxx xxx xxxxx Xxxxxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxx xxx, xxx xxx xxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xx xxx Xxx. x XXxX xx Xxxxxxxx, xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!