Der Wohnsitz entscheidet darüber, ob Sie in Deutschland unbeschränkt oder nur beschränkt einkommensteuerpflichtig sind:

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1. Sie behalten Ihren Wohnsitz in Deutschland bei

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Was ist ein Wohnsitz?

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Wann wird der Wohnsitz beibehalten?

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Wann wird der Wohnsitz aufgegeben?

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Welche Rolle spielt dergewöhnliche Aufenthalt?

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2. Sie begründen einen Wohnsitz auch im Tätigkeitsstaat

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Steuerliche Folge bei Doppelwohnsitz

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3. Sie geben Ihren Wohnsitz in Deutschland auf

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a) Einheitliche Steuerveranlagung im Jahr des Wegzugs

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b) Die unbeschränkte Steuerpflicht auf Antrag (§ 1 Abs. 3 EStG)

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c) Die erweitert unbeschränkte Steuerpflicht (§ 1 Abs. 2 EStG)

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d) Die beschränkte Einkommensteuerpflicht (§ 1 Abs. 4 EStG)

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e) Grenzgänger aus Frankreich, Österreich und der Schweiz

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