Wer seinen Wohnsitz in ein Niedrigsteuerland verlegt, profitiert zwar dort von den Vorteilen einer niedrigeren Steuer, doch in Deutschland ist die Besteuerung dafür oft um so härter. Unter bestimmten Voraussetzungen müssen die in Deutschland erzielten Einkünfte noch viele Jahre lang mit einem hohen Steuersatz versteuert werden - im Rahmen der erweitert beschränkten Steuerpflicht. Das ist die sog. Wegzugsbesteuerung nach § 2 Außensteuergesetz.

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1. Was bedeutet erweitert beschränkte Steuerpflicht?

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a) Wann liegt eine niedrige Besteuerung vor?

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b) Was sind wesentliche wirtschaftliche Interessen in Deutschland?

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c) Nur beschränkte Steuerpflicht nach dem Wegzug?

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d) Sonderregelung für Abwanderer in die Schweiz

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2. Gesetzliche Regelung: § 2 Außensteuergesetz

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