Der Wohnsitz entscheidet darüber, ob Sie in Deutschland unbeschränkt oder nur beschränkt einkommensteuerpflichtig sind. Nachfolgend finden Sie dazu §§ 8 und 9 des AO-Anwendungserlasses (BStBl. 1998 I S. 632).

1. Vor §§ 8, 9 AO - Wohnsitz, gewöhnlicher Aufenthalt

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2. Zu § 8 AO - Wohnsitz

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3. Zu § 9 AO - Gewöhnlicher Aufenthalt

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