Die unbeschränkte Steuerpflicht auf Antrag (Grenzpendler)

1. Was sind Grenzpendler?

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2. Maßgebend sind allein Einkunftsgrenzen

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Was sind inländische Einkünfte im Sinne des § 1 Abs. 3 EStG?

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Was sind ausländische Einkünfte im Sinne des § 1 Abs. 3 EStG?

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3. Regelung für EU-Bürger mit Wohnsitz im EU-Ausland

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a) Vorteile der unbeschränkten Steuerpflicht auf Antrag

Personenbezogene Steuervergünstigungen

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Familienbezogene Steuervergünstigungen

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b) Lohnsteuerabzug

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c) Einkommensteuerveranlagung

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4. Regelung für Nicht-EU-Bürger und EU-Bürger mit Wohnsitz außerhalb der EU

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a) Vorteile der unbeschränkten Steuerpflicht auf Antrag

Personenbezogene Steuervergünstigungen

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Familienbezogene Steuervergünstigungen

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b) Lohnsteuerabzug

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c) Einkommensteuerveranlagung

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5. Sonderregelung für Angehörige des öffentlichen Dienstes

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