Eine Lohnsteuerkarte erhalten nur Personen, die ihren Wohnsitz in Deutschland haben und daher hier unbeschränkt einkommensteuerpflichtig sind. Eine Lohnsteuerkarte bekommen Sie nicht, wenn Sie Ihren Wohnsitz im Ausland haben. In diesem Fall aber gibt es Bescheinigungen mit vergleichbarer Funktion.

1. Grenzgänger

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a) Besondere Grenzgängerregelung

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b) Allgemeine Regelung

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2. Grenzpendler

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3. Diplomaten, Auslandslehrer u. Ä.

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4. Beschränkt Steuerpflichtige

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