Die unbeschränkte Steuerpflicht

Unbeschränkt einkommensteuerpflichtig ist jeder, der seinen Wohnsitz oder gewöhnlichen Aufenthalt in Deutschland hat (§ 1 Abs. 1 EStG). Das heißt noch nicht, dass für diese Personen immer auch eine Steuererklärungspflicht besteht.

1. Was bedeutet unbeschränkte Steuerpflicht?

Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxx xxxx xxx xxx Xxxxxx xxx xxx Xxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxx xx xxxxx xxxxx xx. Xxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxx xxxxxxx Xxxxxxxxx xxxxxxx.

XXXXXXX: Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx x xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxx XXxXxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxx xxxx XXxXxxxxxxxxxxxx xxxxxx xxx xxx xxxx xxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx xx xxxxxxx Xxxxxxxxxxxx xxxxxxxx
xxx xx XXxXxxxxxxxxx xx XXxXXx.

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxx xx Xxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxxx Xxx Xxxxxxxxx xxxxxx, xxx xx xxxxx, xx xxxxxxx Xxxxxxxx Xxx xx xxxxxxxx xxxx xx xx xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxx Xxx xxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx, xxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx Xxxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx, xx Xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx.

2. Was ist ein Wohnsitz?

"Xxxxx Xxxxxxxx xxx xxxxxx xxxx, xx xx xxxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxx" xxx x XXx.

Xxx Xxxxxxx xxxxxx xxxx Xxxxxx, xxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxx. Xx xxxxxxx xxxx xxxxxxxxxxx Xxxxxx, x. X. Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxx, xxxx Xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxx x xxxx xxxxx xx xx xxxxxxxx x xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxx. Xx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxx xx xxxxx Xxxxxxx xxx xxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx. Xx xxxxxx xxxxx Xxxxx, xx xx xxxx xxx xxx Xxxxxxx xx xxx Xxxxx xxxx Xxxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xx xxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

3. Was ist ein gewöhnlicher Aufenthalt?

Xxxxxxx Xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxx, xxx xx xxxxxxxxxxxxx, xx Xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxxx xxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

"Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxxx, xx xx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxxx, xxxx xx xx xxxxxx Xxx xxxx xx xxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxx Xxxxxx xx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxx, Xxxxxxxxxx, Xxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx xxxxx xxxxxxx xxx xxx Xxxx xxxxxx" xxx x XXx.

Xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxx, xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xx xxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxx xxxx xxx xxxxXxxxxXxxxxx xxxxxxxxxxxxxx xxxx, xxx xx xxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxx xx Xxxxxxx xxxxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx, Xxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xx Xxxxxxxxxx xx xxxxxx Xxxxxxxx xx Xxxxxxx, xxx xx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

4. Doppelwohnsitz mit Ansässigkeit im Ausland

Xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx, xxx xxxxx Xxxxxxxx xxxxxx xx Xxxxxxxxxxx xxx xxxx xx Xxxxxxx xxxxx xXxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xXXX Xxxxxxxx xxx xx.x.xxxx, X xxxxxxxxXx xxxxxx.

Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxx xxxx XXX, xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

xxxxxx

Xxx Xxxxxxxxx xxx xxxxxxxxxx XXX xxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxx. xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx XXX xxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.

xxxxxx

Xxxxxxxx:
Xxxxxxxxxxxx xXx xxx xx xxxxxx Xxxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx.
Xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx X xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx, xxxx X xxxx xxx xxxxxxxxx xx Xxxxx xxx XXXxxxxxxxxxxxx. Xx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx XXXxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx

  • Xxxxxxxxxxx: xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxx: xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx x.
    Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxx: xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x Xx. x XXxXx.

XXXXXXX: Xx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xXxxxxxxx XXx x Xx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx.

5. Familienwohnsitz im Ausland (Gastarbeiter)

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxx xx Xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxx, xx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx Xxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx XXxXxxxxxx xxx XxxxxxXXxXxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx.