Deutsche Staatsangehörige des öffentlichen Dienstes, die in Deutschland weder einen Wohnsitz noch ihren gewöhnlichen Aufenthalt haben, können dennoch unter bestimmten Voraussetzungen in Deutschland erweitert unbeschränkt einkommensteuerpflichtig sein (§ 1 Abs. 2 EStG).

1. Wer ist betroffen?

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Mitarbeiter des Goethe-Instituts

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Öffentlich Bedienstete mit Wohnsitz und Tätigkeit in den USA

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Öffentlich Bedienstete mit Wohnsitz und Tätigkeit in Ecuador

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Öffentlich Bedienstete mit Wohnsitz und Tätigkeit in Kolumbien

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2. Lohnsteuerabzug

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3. Einkommensteuererklärung

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4. Rückversetzung nach Deutschland

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Allgemeine Regelung

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Billigkeitsregelung

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