Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx:
x Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx
1. Begrenztes Besteuerungsrecht für Renten
Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxx xxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxx xxxx XXX xxx Xxxxxxxxxxxxx xXxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxx xxx xxxxx XXXxXxxxxxx xxx xx.x.xxxx, xxx xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxx, xxx xx xxx Xxxxxxx xxxxxxx xxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xx x xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxx xx Xxx. x XXXx.
Xx Xxxxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xx.xxx Xxxxxxxxxxx xx xxx Xxxxxxx Xxxxxx xxxxxxxxxxx x xxx xxxx xx Xxxxx xxx xxx Xxxxxxxxx Xxxx. Xxxx xxxxx Xxxxxxxx xxxxxxx Xxxxxx xxx xx.xxx XXX xxx Xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx Xxxxx xxxxxx xxxxxxxxx "xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx" xxxxxxxxx. Xxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxxx, xx Xxxxxxxxxxx xxx xx x xxxxxxxxx xxxxxx, xxxxxx xxxx xxxx Xxxxxx xxxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxx. Xxx Xxxx xxx, xxxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxx, xxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx, xxxxx xxxxxx xx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx.
2. Wohnsitz in Deutschland und Renten aus der Türkei
Xx xxxxx xxx, xxxx xxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xx xxxxx xxxx xxxxxxxx Xxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxxxx xxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxx xxxxxxxx, xxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x Xxx. x XXxXx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxx:
a) Renten und Ruhegehälter
Xxxx Xxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx x xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xXxx. xx Xxx. x XXXxXxxxxxxx.
Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxx XXX"x. Xx xxx Xxxxxxx xxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx XXX xxxxxxxxxxxxxx. Xx xxx XXX xxxx xxxxxxxxxx
x Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx,
x Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxx
x Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xXxx. xx XXXxXxxxxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxx xx xxxxxxxxx Xxxxxxx x xxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx:xxxxx.xxx.xxx.xxxxxxxxxxxxxxxxx.
Xxxx xxxxx Xxxxx xx xxxx xxxxx xxxx Xxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xXxx. xx Xxx. x XXXxXxxxxxxx. Xxx xxxxxxxx:
- Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx xx.xxx XXX xxxx xx xxx Xxxxxxx xxx xxx Xxxxxx xxxxxxx xXxx. xx Xxx. x XXXx.
- Xxxx Xxxxxx xxx xx xx.xxx XXX, xxx xx xxx Xxxxxxx xxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
- Xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX.
- Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx "Xxxxxxxxxx" xx xxxxxxxxx xXxx. xx Xxx. xx xxx xx XXX x.X.x. xx xxx Xxx. x Xx. x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx
Xxxx xxx Xxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx, x.x. xxx Xxxxxx xxxx x xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x, xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxx xx xx x xxx.
Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.
Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxx |
|
Beispiel: Rente aus der Türkei
Xxxx xxxxxxxx xxxxx xx Xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxx xx.xxx XXX xxxxxx.
Xxx Xxxxx xxx xx xxxxxxxxxx
x xx Xxxxx xxx xx.xxx XXX xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx,
x xxx xxx Xxxxxx xxxxx xx.xxx XXX xx xxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxx,
x xxx xxx Xxxxxx xxxxx xx.xxx XXX xx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xx xxxx xx "Xxxxxxxxxx" xxxxxxx,
Xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xx.xxx XXX xxxxx xxxxxxxxxx xx,xx x xxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxx xxx x.xxx XXX xxxxxxxxxxx xx,xx x xxx Xxxxxxxxxxxx.
Xxxxx xxx xxx Xxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx x.x.xxxx: xx xx |
xx.xxx XXX xx.xxx XXX x xx x x |
xxxxxx x.xxx XXX |
Xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx x.xxx XXX xxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx,xx : xx,xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx. |
xxxxxx | |
Xxxxxxxxxxxxxxxxx Xxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx |
x.xxx XXX x xx,xx x |
x.xxx XXX .x. xxx XXX |
Xx xxxxxxxxxx |
xxxxxx |
x x.xxx XXX |
Xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx |
x.xxx XXX x xx,xx x |
x.xxx XXX |
b) Ruhegehälter aus dem türkischen öffentlichen Dienst
Xxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xXxx. xx Xxx. xx XXXx.
Xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxx, xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxx. xx Xxx. xx XXXx. Xxx. xx XXX xxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxx.
3. Wohnsitz in der Türkei und Renten aus Deutschland
Xxxxx xxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxx. Xxxxxxxxxxxx xxxxxx xxxxx, xxxxxx xx Xxxxxxxxxxx xx xxxx Xxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxx, xxx xxx xx Xxxxxxxxxxx xxxxxxxx xxxxx, xx xxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxx xxxxxx xxxx xxxxxxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx, xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x XXxXx.
Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxx,
x xx xxxxx xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xx xx XXxXx xxx
x xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxx.
Was alles sind beschränkt steuerpflichtige Alterseinkünfte?
Xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx:
- Xxxxxxxxxxxxxxx: Xxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxx. Xxxxx Xxxxxxx xxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx. Xx xxx xxxxxxx Xxxx xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.
- Xxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxXxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. xx XXxXx.
- Xxxxxxxxxxxxxx xXxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxx xxxx xx xxxxxx Xxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XXxXx.
Wie wird das Besteuerungsrecht aufgeteilt?
Xxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xXxx. xx Xxx. x XXXx.
XXXX xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx.xxx XXX xxxxxxxxxxx xXxx. xx Xxx. x Xxxx x XXXx. Xxxxx xxx xxx Xxxxxx xxx xx x xxx Xxxxxxxxxxxxxx xxxxxxxx xXxx. xx Xxx. x Xxxx x XXXx.
Xxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx: Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXxx. xx XXXx
Welches Finanzamt ist für beschränkt steuerpflichtige Rentner zuständig?
Xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxXxxxxx, XxxxxxxxXxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x xxx xx XXxXx.
- Xxxxxxxxxxxx xxx xx, xxxx xxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.
- Xxx xxxx xxxx, xxxx Xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx Xxxxx xx.
Xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxxxxxxxx xxxx.
- Xxxxx Xxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx XXXxXxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
- Xxxxx Xxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx.
Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xx xxx Xxxxxxx |
|
Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx
- Xxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxx xx xxx
- Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxx xx.
a) Renten ohne Steuerabzug in Deutschland
Xxx Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxx xxxxx xxxxxxxxxx:
xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx. xx XXX xx.X. Xxxxxx, Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxx xx xxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xx.xxx XXX, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx.
xxx Xxxxx xxx Xxxxxxxxxx: Xx xxxxx xxxxxxx Xxxxxxx xxx xxx "Xxxxx xxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxx xx xxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx.
xxx Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx xxx xxxx xxxxxxxxxx xx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX. Xxx xx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxx xxxx xxx. Xxx xxxxxxxxxx Xxxxxx xxx xxxx xxx "Xxxxx xxx Xxxxxxxxxx" xxxxxxxxxx.
xxx Xx xxxxxxxxxxxxx Xxxxxxxxx: Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxx xxx "Xxxxx xxx Xxxxxxxxxx" xxx xx xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xx xxx Xxxxxx xxxxxxxxx: x.xxx XXX, xx Xxxxx xxxx: x.xxx XXX, xx Xxxxx xxxx: x.xxx XXX.
xxx Xxxxxxxxxxxxxxx: Xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx.
Beispiel: Nur Bezug von Renten
Xxxx xxxxxxxx xxxxxxxx xxx xx.xx.xxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxx Xxxxxxxx xxx xx.xx.xxxx xx xxx Xxxxxxx. Xxxx xxx x.x.xxxx xxxxxxx xx. Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxx.
Xxxxxxxxx xx xxxx: x Xxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx |
xx.xxx XXX |
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX, xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxx. xx Xxx. x XXXx. Xxx Xxxxx xxx Xxxxxx xxx xxx xxxxx xx xxxxxxxxx:
xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx |
xx.xxx XXX |
xxx Xxxxx xxx Xxxxxxxxxx x Xxxxxxxxxxx Xxxxx x Xxxxxxxxxxxxxxxxxx xx x xXxxxxx xxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx |
xx.xxx XXX xxxxxx x.xxx XXX .x. xxx XXX x x.xxx XXX |
xxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x XXXxXxxxxxxxxx xXxx. xx Xxx. x XXXx x Xxxxxxxxxxxx Xxxxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxx |
xxxxxx xx.xxx XXX .x. xx.xxx XXX x x.xxx XXX x.xxx XXX x.xxx XXX |
xxx Xx xxxxxxxxxxxxx Xxxxxxxxx x Xxxxxxxxxxxx xxx Xxxxxxxxxx x Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xx xxxxxxxxxxxxx Xxxxxxxxx |
xxxxxx x.xxx XXX x x.xxx XXX x xx.xxx XXX |
xxx Xxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx XXX x Xxxxxxxxxxxx xxxxxxx xxx x Xxxxxxxxxxxxxxxx xxxx XXX x Xxxxxxxx XXx xxxx Xxxxxxxxxxxxxxxx x Xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx XXx xxxxxxxxxxxx Xxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxx xx.xxx XXX Xxxxxxxxxxxxx |
xxxxxx xxx XXX xxxxxx xx.xxx XXX xx x x.xxx XXX xxx XXX xxx XXX |
b) Betriebsrenten mit Lohnsteuerabzug
Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx, xxxx Xxxxxxxxx:
- Xxxxx Xxxxxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx.
- Xx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.
- Xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
- Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx, xxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x Xx. xx XXxXx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxx xxxx "Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxx.
- Xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx. xx Xxx. x XXXxXxxxxxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx.
Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx:
Xxx Xxxxxxx xxxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx XXXxXxxxxxx xxxxxxxxx xxxxxx xxxx x xxxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxxxxxx xxx xx Xxx. x x.X.x. Xxx. x Xx. x XXxXx.
Xxxx xxx Xxxxxx xxxx xx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx".
- Xxxxx Xxxx xxxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
- Xxxxx Xxxx xxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxxxxxx xxx, xxx Xxxx xxxxxxxx xxx Xxxxxx xxxxx "Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.
Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx:
Xxx xxx Xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxx xxx, xxxx xxx XXXxXxxxxxx xxxxxxxxxx xxx xxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xx xxxxxxxxxxxxxxxx xxxx. Xxx XXXxXxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx XXXxXxxxxxxxxx xxxxxxxx xxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx XXXxXxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx.
Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx:
Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx xxXxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xx xxx Xxx. x Xxxx x XXxXx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx XXXxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, XXxXxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxx, xxx xxx xxxx xxxxxx xxx. xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx.
Xxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx xx.X. Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx.
Xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx.
Xxxxxxxxxxxxxxxxxxxxxxxxxx:
Xxx xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. xx XXxXx. Xxxx xxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx "Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx. Xxx xxx Xxxxxxx xxxx Xxxxxxxxx xx Xxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
c) Renten ohne Steuerabzug und Betriebsrenten mit Lohnsteuerabzug
Xxxxxxx xxx Xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x xxxx xx XXxXx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx, xxxx Xxxxxxxxx:
- Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx Xxxxx xx.
- Xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx "Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxx xxxxxx Xxxxx xx.
Xxxxxxxxxxxxxxxxxxxx:
Xxx Xxxxxxx xxxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxxxxxx xxx xx Xxx. x x.X.x. Xxx. x Xx. x XXxXx.
- Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxx xxx, xxxx xxx XXXxXxxxxxx xxxxxxxxxx xxx xxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xx xxxxxxxxxxxxxxxx xxxx.
- Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxx XXXxXxxxxxxxxx xxxxx. Xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxx XXXxXxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxx xxxxxxxx.
Xxxxxxxxxxxxxxxxx:
Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx. xxxx xxxxx xxxxxxxxxxxx Xxxx xxx XXXxXxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xx Xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
xXxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxx x.X. xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xx. X. Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxxxxxx Xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxxxxxx xxxxxxxxxx xxx.
Beispiel: Bezug von Renten und Betriebsrenten - ohne Antrag auf Lohnsteuerfreibetrag
Xxxxx xxxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxx xx.xxx XXX xxx. xxx Xxxxxxxxxxxxxxxx xxx xx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xXxx. xx Xxx. x XXXx.
Xxxxxxxxx xx xxxx: x Xxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx |
xxxxxx xx.xxx XXX |
x Xxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxx xxxxxx xx xx x xxx xxxxxxxxxxxx Xxxxxxxxxx xx x.xxx XXXx xxx xx xx x xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx x.xxx XXXx |
x.xxx XXX |
x Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx |
x.xxx XXX |
Xxxxxxxxxxxx |
xx.xxx XXX |
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX, xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxx. xx Xxx. x XXXx. Xxx Xxxxx xxx Xxxxxx xxx xxx xxxxx xx xxxxxxxxx:
x. Xxxxxxxxxx xxx. Xxxxxxxxxxxxx:
Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxx xxx xx x.
XXXxXxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx x Xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx |
xx.xxx XXX xxxxxx .x. x.xxx XXX .x. xxx XXX .x. xxx XXX |
xxxxxx x.xxx XXX .x. x.xxx XXX .x. xxx XXX .x. xxx XXX .x. xxx XXX .x. xx XXX |
Xx xxxxxxxxxx Xxxxxxxxxxxxx XXXxXxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx |
xxxxxx x x.xxx XXX |
x x.xxx XXX xxxxxx x XXX |
Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx XXXx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx xx Xxxxx xxx x.xxx XXX xx.xxx XXX x xxx XXX x xxx XXXx xxxxxxxxxx. Xxxxx xxxxxxxxx xxx Xxxxxx xxx x.xxx XXX xxxx xxxxxxx Xxxxxx. |
x. xxxxxxx Xxxxxx:
xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx |
xx.xxx XXX |
xxx Xxxxx xxx Xxxxxxxxxx x Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xx x xXxxxxx xxxxx x Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx: x.xxx XXX xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx: xx x x XxxxxxxxxxxxxxxXxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx |
xxxxxx xx.xxx XXX x.xxx XXX xxxxxx xxxxxx x x.xxx XXX x xxx XXX .x. xxx XXX x x.xxx XXX |
xxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x XXXxXxxxxxxxxx: xxxxxxxxxxxxx Xxxxxx xxxxxx xxxxx x Xxxxxxxxxxxx Xxxxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxx |
xxxxxx xx.xxx XXX .x. x.xxx XXX x xx.xxx XXX x.xxx XXX x.xxx XXX |
xxx Xx xxxxxxxxxxxxx Xxxxxxxxx x Xxxxx xxx Xxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxx xxx xx XXxXx: x.xxx XXX x xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx,x x, xxx. x.xxx XXX x Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xx xxxxxxxxxxxxx Xxxxxxxxx |
xxxxxx x.xxx XXX xxxxxx .x. xxx XXX x x.xxx XXX x xx.xxx XXX |
xxx Xxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx XXX x Xxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxx XXX x Xxxxxxxx XXx xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx x Xxxxxxxxxx XXx Xxxxxxxxxxxxxx XXx xxxxxxxxxxxx Xxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxx xx.xxx XXX Xxxxxxxxxxxxx xx.xxx XXX x x XXXx |
xxxxxx x.xxx XXX xxxxxx xx.xxx XXX xx x x.xxx XXX .x. x XXX x x.xxx XXX x.xxx XXX x.xxx XXX |
Beispiel: Bezug von Renten und Betriebsrenten - mit Antrag auf Lohnsteuerfreibetrag
Xxxxx xxxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxxxxxxx xxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxx xx.xxx XXX xxx. xxx Xxxxxxxxxxxxxxxx xxx xx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx XXXxXxxxxxx xxxxxxxxxx xxx xxx xxx XXXxXxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.
Xxxxxxxxx xx xxxx: x Xxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx |
xx.xxx XXX |
x Xxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxx xxxxxx xx xx x xxx xxxxxxxxxxxx Xxxxxxxxxx xx x.xxx XXXx xxx xx xx x xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx x.xxx XXXx |
x.xxx XXX |
x Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx |
xx.xxx XXX |
Xxxxxxxxxxxx |
xx.xxx XXX |
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX, xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxx. xx Xxx. x XXXx. Xxx Xxxxx xxx Xxxxxx xxx xxx xxxxx xx xxxxxxxxx:
x. Xxxxxxxxxx:
Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxx xxx xx x.
XXXxXxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx x Xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx |
xx.xxx XXX xxxxxx .x. x.xxx XXX .x. xxx XXX .x. xxx XXX |
xxxxxx xx.xxx XXX .x. x.xxx XXX .x. xxx XXX .x. xxx XXX .x. x.xxx XXX .x. xx XXX |
Xx xxxxxxxxxx Xxxxxxxxxxxxx XXXxXxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx Xx xxxxxxxx Xxxxxxxxxx xxxxx xx xxXxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx XXX: x Xxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxx XXX x Xxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx |
xxxxxx x x.xxx XXX |
x xx.xxx XXX .x. x.xxx XXX x xx.xxx XXX x.xxx XXX xxxxxx xx.xxx XXX xx x x.xxx XXX x.xxx XXX |
Xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxx xx xxxxxx Xxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxxx xx.xxx x xxx x xxx XXXx. Xx xxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxxx. Xxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xx xxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. |
x. xxxxxxx Xxxxxx:
xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx |
xx.xxx XXX |
xxx Xxxxx xxx Xxxxxxxxxx x Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xx x xXxxxxx xxxxx x Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx: xxxx xxxxxxxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx: x.xxx XXX xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx: xx x x XxxxxxxxxxxxxxxXxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx |
xxxxxx xx.xxx XXX x.xxx XXX xxxxxx x x.xxx XXX xxxxxx x xxx XXX .x. xxx XXX x x.xxx XXX |
xxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x XXXxXxxxxxxxxx: xxxxxxxxxxxxx Xxxxxx xxxxxx xxxxx x Xxxxxxxxxxxx Xxxxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxx |
xxxxxx xx.xxx XXX .x. x XXX x xx.xxx XXX x.xxx XXX x.xxx XXX |
xxx Xx xxxxxxxxxxxxx Xxxxxxxxx x Xxxxx xxx Xxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxx xxx xx XXxXx: x.xxx XXX x xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx,x x, xxx. x.xxx XXX x Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xx xxxxxxxxxxxxx Xxxxxxxxx |
xxxxxx x.xxx XXX xxxxxx .x. xxx XXX x x.xxx XXX x xx.xxx XXX |
xxx Xxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx XXX x Xxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxx XXX x Xxxxxxxx XXx xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx x Xxxxxxxxxx XXx Xxxxxxxxxxxxxx XXx xxxxxxxxxxxx Xxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxx xx.xxx XXX Xxxxxxxxxxxxx xx.xxx x x.xxx XXXx |
xxxxxx x.xxx XXX xxxxxx xx.xxx XXX xx x x.xxx XXX .x. x.xxx XXX x x.xxx XXX x.xxx XXX x.xxx XXX x.xxx XXX |
d) Ruhegehälter aus dem öffentlichen Dienst
Xxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxx, xxxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xXxx. xx Xxx. xx XXXx. Xx Xxx. xx XXX xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxx, xxxx xxxx xxxxx Xxxxxxxxxx xxxxx xxx XXXxXxxxxxxxxx xxx xx.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxx xxx xx x.
Xxxx xxx xx xxx Xxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xXxx. xx Xxx. xx XXXx.
4. Antrag auf unbeschränkte Steuerpflicht
Xxxx xxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxx xxxxx Xxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxXx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx
- xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xx xx x xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx
- xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx x.xxx XXX, xx Xxxxx xxxx xxxx xx x.xxx XXX xxx xx Xxxxx xxxx xxxxxxxx xx x.xxx XXX. Xxx Xxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx XXxX xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx.
Xxxxx xxx Xxxxxxxx xx xxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx x, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx xx Xxxxxxxxxxxxx x xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxx xxx. xx xxx Xxxxxxx xx xxxxxxx xxx.
Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx Xxx. xx Xxx. x XXX xxx Xxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx
Beispiel: Antrag auf unbeschränkte Steuerpflicht
Xxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxxx xxxxxxxx xxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxxx xxxxxxxx xxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx x Xxx. x XXxX.
Xxxxxxxxx xx xxxx: x Xxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx |
xxxxxx xx.xxx XXX x.xxx XXX |
Xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx XXXxXxxxxx xxx xx.xxx XXX, xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxx. xx Xxx. x XXXx.
Xxxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx" xxxx xx x Xxx. x XXxX xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.
- Xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx xx xxxxxxxxxx xx x xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
- Xxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx x xxxxxxxxxx.
- Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx.xxx XXX.
Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX xXxxxxxxxxxxxxxxxxx xxx xx x xxxxx. XXxXxxxxxxxxxxxx.
Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx x.xxx XXX xxxx Xxxxxxx xxx x.xxx XXXx.
5. Gesetzliche Regelung
Xxxx xxxxxxx Xxx xxx XXXxXxxxxxxxx xx Xxxxxxxx xxxxxxxx: XXXxXxxxxxxxx xxx xx.xx.xxxx xXXXx.
Artikel 18 DBA-Türkei - Ruhegehälter
xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxx x xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxxx Xxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx.
xxx Xxxxxxxxxx xxx Xxxxxxxx x xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, xxx xxx xxx xxxxxxx, xxxx xxx Xxxxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxx Xxxxxxxxx xxx xxx xx xx.xxx Xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxx xxxxxxx xxxx. xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx, xx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxx x xxxxx xxxxxxxxxxxx.
xxx Xxx Xxxxxxx "Xxxxx" xxxxxxxx xxxxx xxxxxxxxxx Xxxxxx, xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx, xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xx Xxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx.
Artikel 19 DBA-Türkei - Öffentlicher Dienst
xxx xx Xxxxxxxxx, Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx, xxxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxx Xxxxx, xxxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx.
xx Xxxxx Xxxxxxxxx, Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xxx
xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxx xxxx
xxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxxxx xxx, xx xxx Xxxxxxx xx xxxxxxx.
xxx xx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx, xxxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxx Xxxxx, xxxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxx Xxxxx, xxxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx.
xx Xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxx.
xxx Xxx Xxxxxxxxx, Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xx, xx, xx xxxx xx xxxxxxxxxx.