Wer in Deutschland wohnt und daher unbeschränkt einkommensteuerpflichtig ist, muss hier auch seinen Arbeitslohn für eine Tätigkeit im Ausland in der Steuererklärung angeben. Auch steuerfreier Arbeitslohn für eine Auslandstätigkeit ist zu erklären, weil dieser meistens im Progressionsvorbehalt erfasst wird - und zwar in der "Anlage N". Dazu sind ergänzende Angaben in der "Anlage N-AUS" zu machen. Für jeden ausländischen Staat ist eine gesonderte "Anlage N-AUS" auszufüllen.
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1. Ausländischer Arbeitslohn in der "Anlage N"

a) Wann ausländischer Arbeitslohn in Deutschland steuerpflichtig ist

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b) Wann ausländischer Arbeitslohn in Deutschland steuerfrei ist

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c) Besonderheit: Grenzgänger nach Frankreich, Österreich und Schweiz

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2. Steuerentlastung für die Auslandstätigkeit (Zeilen 5-6)

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Steuerfreier Lohn nach Doppelbesteuerungsabkommen (DBA)

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Steuerfreier Lohn nach Auslandstätigkeitserlass (ATE)

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Steuerfreier Lohn nach zwischenstaatlichem Übereinkommen (ZÜ)

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3. Allgemeine Angaben (Zeilen 5-31)

Wohnsitz im Ausland

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Art der Tätigkeit im Ausland

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Art der Tätigkeit im Ausland

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4. Angaben zum Arbeitslohn (Zeilen 32-42)

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5. Ermittlung des nach DBA steuerfreien Arbeitslohns (Zeilen 43-47)

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6. Ermittlung des nach ATE steuerfreien Arbeitslohns (Zeilen 48-52)

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7. Steuerbefreiung nach zwischenstaatlichem Übereinkommen (ZÜ) (Zeilen 53-56)

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8. Werbungskosten zu steuerfreiem Arbeitslohn nach DBA / ATE / ZÜ (Zeilen 57-59)

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9. Besondere Lohnbestandteile (Zeilen 60-62)

Xxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx x xxx. xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxx, x.X.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx.

10. Steuerfreier Arbeitslohn nach DBA in Sonderfällen (Zeilen 63-65)

Xxxx xxxxxx Xxx Xxxxx Xxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxxxx xxx, xxxx Xxx x.X. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxx. xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxx Xxxxxx X xXxxxx xxx.

11. Sonderfall Rückfallklauseln

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx, xxxx xxxxx xx Xxxxxxxxxxx, xxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxx xx xxxx, xxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx: Xxxxxx Xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxxx Xxxxx, xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxx, xxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx xxx "xxxxxxx Xxxxxxxxxxx".

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XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxx xx xxxxx Xxxx xxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xx Xxxx xxxx xx xxxxxxxxx xxx Xxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx. Xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxxx xx. Xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx Xxxxx. Xx xxxx xxx, xxxx xxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx.
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XXXXXXXXX:xxxxxxXx Xxxxxxx, xx xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx.X. XXX xxx Xxxxxxx xxxx xxxx xxxxx xxxxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

12. US-Soldaten: Sind die Dienstbezüge in Deutschland steuerfrei?

Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx Xxxxxxxxx xxx XXxXxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xx xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxxxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx, xxx XXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxx Xxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx xxxx, xxxx xx xxxxxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxx xxxxxx xx xxx XXX xxxxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxx. X XXXXxXxxxxxxxxxxxx xXXXXXxXxxxx xxxxx xxxxxxxx xxx xxxxxx xxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx XXxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxx xx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxx xxxxx xxxx Xxxxx Xxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxxx xxxx x xx Xxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx XXxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxx x Xxxxxx xx xxx Xxxxx Xxxxx Xxxxxxxx xx, xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxx. X Xxx. x Xxxx x XXXXXxXxxx xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxx x xx xxx Xxxxxxx x xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx x xx Xxxxxxxxxx Xxxxxxxxxxx x xxx xxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx x xx Xxxxxxxxxx xxx XXX x xxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xx Xxxxx xxx XXXXXxXxxx xxxxxxxxx. Xx xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxx xxx XXX xxxxxxxxx xxx xxxx xx xxxxx Xxxxx, Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xx xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxx x xx xxx XXXXXxXxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx x xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx.
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13. Keine steuerfreien Auslagen bei Vertrag mit Konzerntochter

Xxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxx xxx Xxxxxxx xxxxxxxx, xx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx "Xxxxxxxxxx" xxxxxxxxxx xxx xxxxxxxx xxxx xxx xxxxxx xxxxxx xxx Xxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx, xx xxxxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxx, xx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx xx xxx Xxxxxx, xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx, xxx xxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx XXxXxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx XX X xxxxx xxxxxxxx xxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxx XxxxxxxXxxxxxxx xxxx XXxXxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxxx xx Xxxx xx Xxxxxxxxx. Xx xxxx xxxxxxx xx xxx xxx XX XX xxxxx xxxxxxxxxxx "Xxxxxx Xxxxxxxxxx Xxxxxxx". Xx xxx Xxxxxxxxx xx xxxxxx Xxxxxxx xxxxxx xx, xxxx xxx XXxXxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx x. Xxxx xxxx xxx xxx Xxxxxxxxxx Xxxxx xx Xxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx Xxxxxxx Xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xx xxx XXX xx. Xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxx xxxxx Xxxxxxx xx xxx XXX xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx XXX.
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14. AKTUELL: Besonderheiten während und nach der Coronazeit

Xxxxxxxx xxx xxxx xxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx, xxx x xxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx, xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx" xxxxxxxx. Xxxxx Xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxx xxx Xxxx Xxxxxx x Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx x Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx.xxxxxx

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15. AKTUELL: Überarbeitung des Auslandstätigkeitserlasses 

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