Zahlreiche deutsche Arbeitnehmer pendeln arbeitstäglich zu ihrem Arbeitsplatz nach Österreich. Auch umgekehrt gibt es viele österreichische Arbeitnehmer, die in Deutschland beschäftigt sind. Für diese Grenzgänger gibt es steuerlich eine spezielle Grenzgängerregelung sowie weitere steuerliche Besonderheiten.

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1. Die besondere Grenzgängerregelung mit Österreich

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2. Verlust der Grenzgängereigenschaft

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3. Beamte und Angestellte des öffentlichen Dienstes als Grenzgänger

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4. Arbeitnehmer-Abfindungen

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5. Entgeltfortzahlungen im Krankheitsfall

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6. Aufstockungsbeträge nach dem Altersteilzeitgesetz

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7. Staatliche Förderung für Riester-Verträge

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8. Vermögenswirksame Leistungen

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9. Grenzgänger und Sozialversicherung

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10. Regelungen für österreichische Grenzgänger

a) Lohnsteuerabzug

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b) Einkommensteuererklärung

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c) Besteuerung als "Grenzpendler"

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d) Insolvenzgeld

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e) Kurzarbeitergeld

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f) Kirchensteuer

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11. AKTUELL: Mehr Flexibilität für Beschäftigte im Grenzgebiet

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