Seit 2004 gibt es die besondere Grenzgängerregelung im Doppelbesteuerungsabkommen nicht mehr, sodass Grenzgänger ihren Arbeitslohn jetzt nicht mehr im Wohnsitzstaat, sondern im Tätigkeitsstaat versteuern müssen. Doch für Einpendler aus Belgien besteht eine kuriose Sonderregelung spezieller Art. Diese Besonderheit gilt auch für Einpendler, die bisher nicht als Grenzgänger galten, sowie für Rentner und Pensionäre mit Wohnsitz in Belgien und Bezügen aus Deutschland.Dieser Inhalt ist exklusiv für Abokunden zugänglich.
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1. Grenzgänger aus Belgien: Sonderregelung ab 2004
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Monatlicher Lohnsteuerabzug
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Einkommensteuerveranlagung
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Sozialversicherung
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2. Einpendler nach Deutschland mit Wohnsitz in Belgien
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3. Rentner und Pensionäre mit Wohnsitz in Belgien und Bezügen aus Deutschland
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4. Grenzgänger nach Belgien
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5. Sonderregelung zur Besteuerung von Abfindungen
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