Der Progressionsvorbehalt bei Lohnersatzleistungen und Auslandseinkünften

1. Was alles Lohnersatzleistungen sind

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Leistungen ohne Progressionsvorbehalt

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Bestimmte Leistungen von der Krankenkasse ohne Progressionsvorbehalt

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Besonderheit beim Krankengeld

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Besonderheit beim Insolvenzgeld

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Besonderheit zur Verdienstausfallentschädigung für Wehrdienstleistende

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2. Wie das Finanzamt Kenntnis von Lohnersatzleistungen erlangt

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3. Wie der Progressionsvorbehalt funktioniert

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a) Wo Sie die Lohnersatzleistungen in der Einkommensteuererklärung angeben

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b) Berücksichtigung von Werbungskosten bzw. Arbeitnehmer-Pauschbetrag

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c) Wenn das zu versteuernde Einkommen niedriger ist als der Grundfreibetrag

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d) Nachzahlung von Lohnersatzleistungen

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4. Wenn Sie Lohnersatzleistungen zurückzahlen müssen

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5. Wenn Lohnersatzleistungen rückwirkend wegfallen

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6. Wenn Sie Arbeitslosengeld und eine Abfindung erhalten

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a) Wenn das zu versteuernde Einkommen ohne Abfindung positiv ist

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b) Wenn das zu versteuernde Einkommen ohne Abfindung negativ ist

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7. Der Progressionsvorbehalt für steuerfreie Auslandseinkünfte

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a) Lohnersatzleistungen aus dem EU-Ausland

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b) Wenn Sie inländische und ausländische Einkünfte haben

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c) Wenn die Auslandseinkünfte negativ sind

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d) Sozialversicherungsbeiträge beim Progressionsvorbehalt

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e) Kein Progressionsvorbehalt bei ausländischen Vermietungseinkünften

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8. Der Progressionsvorbehalt bei Wegzug aus Deutschland oder Zuzug

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