Steuerliche Fragen bei einer Auslandstätigkeit

1. Welche Bedeutung hat der Wohnsitz?

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2. Wie erfolgt die Besteuerung im Jahr des Wegzugs

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3. Was sind ausländische Einkünfte?

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4. Wo werden die ausländischen Einkünfte besteuert?

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5. Besteht mit dem Tätigkeitsstaat ein Doppelbesteuerungsabkommen?

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6. Wenn ein DBA besteht: Wie erfolgt die Besteuerung?

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7. Wenn kein DBA besteht: Wie erfolgt die Besteuerung?

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8. Wie werden die Einkünfte im Tätigkeitsstaat besteuert?

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9. Welche Besonderheit gibt es für Grenzgänger?

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10. Wie werden Aufwendungen steuerlich berücksichtigt?

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Der Arbeitslohn ist in Deutschland steuerpflichtig

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Der Arbeitslohn ist in Deutschland steuerfrei

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11. Wie werden Abfindungen u. Ä. für eine frühere Auslandstätigkeit besteuert?

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12. Wo liegt die erste Tätigkeitsstätte bei Mitarbeitern internationaler Konzerne?

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