Die Ländergruppeneinteilung ab 2025

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxx
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxx

1. Für welche Steuervergünstigungen gilt die Ländergruppeneinteilung?

Unterhalt an bedürftige Personen im Ausland

Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx:

• XxxxxxxxxxxxxxxXxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx,
• XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxx xxxxx xxx Xxxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX x x.xxx XXX xxx xxxxx xxx Xxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx x.x.xxxx xxx xx xxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Übertragung des Behinderten-Pauschbetrages

Xxxx xxx xxxxxxxxxx Xxxx xxx Xxxxx xx Xxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx Xxxxx Xxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxx xX xxx Xxx. x XXxXx:

• Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxx,
• Xxx Xxxx xxxx xx xxxxx XXxxXXXxXxxxx,
• Xxx Xxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx.xxx xxxxxx xxx. xx.xxx XXX xxxxxx.

Antrag auf Besteuerung als unbeschränkt steuerpflichtig (Grenzpendler)

Xxx xxxxxx Xxxxxxxx xx Xxxxxxx xxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxXx. Xxx xxx xxx xxx. xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx

• xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx
• xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx XXxxXXXxXxxxxxxx xxx Xxxxxxxx xx XXxxXXXxXxxxxxx. Xxxxxx Xxxxxx xxx xxx. xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx.
• Xxxx xxxx xx XxxxxxxxxxxxxXxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx

Familienbezogene Steuervergünstigungen für Gastarbeiter

Xxxxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx, xxxxxxxx xxxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxx xxxx. Xxx xxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxx xx x Xxx. x XXxXx, xxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxx, xxx xx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

• Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx.
• Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x xxx x XXxX xxxxxxx xxxx xxxx xxxxx Xxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxx.
• Xxxx xxxx xx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx Xxxxxxx xXxxxxxxxxxxxx

2. Wie hoch sind die Steuervergünstigungen nach Ländergruppeneinteilung?

x Xxx Xxxxxxxxxxxxx xx XXxXXX xxxxxxxxxxx Xxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxx xx Xxxxxxx
• Xxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxx

Verbesserungen für EU-Bürger

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xXxXXx xxx xxx Xxxxxx xxx xx.x.xxxx xx xxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. xxxx xxxx XXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxx, X. xxx. Xxx Xxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxx XXX xxxxxxxx xxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xXxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxX xXxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx XX xxxxx xxx XXXx xxx. Xxxxxxxxxx xxxxxx xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxx xxx XxxxxxXxxxxxxxx xxxxx xxx xxxxxxxxx xxxxx xxxxxx xxxxxxxxxx.

3. Wie lautet die aktuelle Ländergruppeneinteilung?

Xx xxx xxxx xxxxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxx xx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxxxxxxxx.