Auslandstätigkeit: Tätigkeit bei internationalen Organisationen

Die Zahl der unbeschränkt steuerpflichtigen Arbeitnehmer, die Gehälter und Bezüge von internationalen Organisationen erhalten, nimmt stetig zu. Wie die Gehälter und Bezüge der Bediensteten steuerlich behandelt werden, erläutert die Finanzbehörde Berlin (SenFin. Berlin vom 13.11.2014, III A - S 1311 - 5/2007).

1. Freistellung von Arbeitslöhnen und Renten/Ruhegehältern/Pensionen aufgrund von zwischenstaatlichen Abkommen und Vereinbarungen mit internationalen Organisationen

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2. Steuerfreiheit nach dem genannten Protokoll/Abkommen

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3. Besonderheiten bei Fällen der § 1 Abs. 3 und § 1a EStG

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4. Besonderheiten der EU

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5. Sekundierungsverträge

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6. Vorsorgeaufwendungen bei internationaler Organisation steuerlich absetzbar?

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7. Tabelle über Protokolle und Abkommen mit internationalen Organisationen

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