Aufwendungen im Zusammenhang mit der Auslandstätigkeit

1. Wann in Deutschland Steuerpflicht besteht

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a) In diesen Fällen ist der Arbeitslohn in Deutschland steuerpflichtig

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b) In diesen Fällen ist der Arbeitslohn in Deutschland steuerfrei

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2. Wie Werbungskosten berücksichtigt werden

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a) Wenn die Auslandseinkünfte in Deutschland steuerpflichtig sind

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b) Wenn die Auslandseinkünfte in Deutschland steuerfrei sind

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c) Wenn in- und ausländische Einkünfte vorliegen

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2. Aufwendungen vor Beginn des Auslandseinsatzes

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a) Wenn der künftige Arbeitslohn in Deutschland steuerpflichtig ist

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b) Wenn der künftige Arbeitslohn in Deutschland steuerfrei ist

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3. Wie sich steuerfreie Zahlungen auswirken

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a) Zahlungen zur Abdeckung von beruflich veranlassten Aufwendungen

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b) Zahlungen als Gehaltsbestandteile

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4. Einige Fälle von absetzbaren Werbungskosten

a) Dienstreise ins Ausland bzw. Auswärtstätigkeit im Ausland

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b) Doppelte Haushaltsführung im Ausland

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c) Umzug ins Ausland

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d) Rückumzug aus dem Ausland

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e) Aufwendungen für einen Sprachkurs

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f) Fahrten zwischen Unterkunft und Beschäftigungsort im Ausland

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g) Kontogebühren

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h) Bewerbungskosten

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i) Geldstrafe

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5. Abzug von Sonderausgaben

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