Wer Arbeitslosengeld, Elterngeld, Mutterschaftsgeld, Krankengeld oder andere Sozialleistungen als Lohnersatz bezogen hat, kann seine Einkommensteuer nicht einfach nach der Steuerformel berechnen bzw. aus der Steuertabelle ablesen. Diese Leistungen sind zwar steuerfrei, und doch treiben sie den Steuersatz für das übrige steuerpflichtige Einkommen in die Höhe. So kassiert der Fiskus indirekt mit über den sog. "Progressionsvorbehalt" (§ 32b EStG).
Vordruck Progressionsvorbehalt bei steuerfreien Ersatzleistungen
Rechner: Programm zur Berechnung des Progressionsvorbehalts 

 

1. Was alles Lohnersatzleistungen sind

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Leistungen ohne Progressionsvorbehalt

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Bestimmte Leistungen von der Krankenkasse ohne Progressionsvorbehalt

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Besonderheit beim Krankengeld

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Besonderheit beim Insolvenzgeld

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Besonderheit zur Verdienstausfallentschädigung für Wehrdienstleistende

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2. Wie das Finanzamt Kenntnis von Lohnersatzleistungen erlangt

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3. Wie der Progressionsvorbehalt funktioniert

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a) Wo Sie die Lohnersatzleistungen in der Einkommensteuererklärung angeben

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b) Berücksichtigung von Werbungskosten bzw. Arbeitnehmer-Pauschbetrag

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c) Wenn das zu versteuernde Einkommen niedriger ist als der Grundfreibetrag

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d) Nachzahlung von Lohnersatzleistungen

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4. Wenn Sie Lohnersatzleistungen zurückzahlen müssen

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5. Wenn Lohnersatzleistungen rückwirkend wegfallen

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6. Wenn Sie Arbeitslosengeld und eine Abfindung erhalten

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a) Wenn das zu versteuernde Einkommen ohne Abfindung positiv ist

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b) Wenn das zu versteuernde Einkommen ohne Abfindung negativ ist

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7. Der Progressionsvorbehalt für steuerfreie Auslandseinkünfte

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a) Lohnersatzleistungen aus dem EU-Ausland

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b) Wenn Sie inländische und ausländische Einkünfte haben

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c) Wenn die Auslandseinkünfte negativ sind

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d) Sozialversicherungsbeiträge beim Progressionsvorbehalt

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e) Kein Progressionsvorbehalt bei ausländischen Vermietungseinkünften

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8. Der Progressionsvorbehalt bei Wegzug aus Deutschland oder Zuzug

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