Source: https://www.steuerrat24.de/steuerratgeber/steuergrundlagen/steuerpflicht/1372-die-beschraenkte-steuerpflicht-auslaendersteuer.html
Timestamp: 2019-06-27 12:01:50
Document Index: 315556865

Matched Legal Cases: ['§ 49', '§ 1', '§ 50', '§ 39', '§ 1', '§ 50']

Die beschränkte Steuerpflicht ("Ausländersteuer") - Steuerrat24
Beschränkt einkommensteuerpflichtig sind Personen, die in Deutschland weder einen Wohnsitz noch ihren gewöhnlichen Aufenthalt haben und bestimmte inländische Einkünfte im Sinne des § 49 EStG erzielen (§ 1 Abs. 4 EStG). Bei ihnen wird die Steuer durch Steuerabzug oder im Wege der Veranlagung zur beschränkten Steuerpflicht erhoben. Ab 2009 sind hier neue Besteuerungsregeln zu beachten.
1. Welche Personen sind beschränkt einkommensteuerpflichtig?
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Nicht auf Antrag unbeschränkt steuerpflichtig
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Nicht erweitert beschränkt steuerpflichtig
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2. Welche Einkünfte sind beschränkt einkommensteuerpflichtig?
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Einkünfte aus nichtselbstständiger Arbeit, die in Deutschland ausgeübt wird
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Einkünfte aus nichtselbstständiger Arbeit, die in Deutschland verwertet wird
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Einkünfte aus inländischen öffentlichen Kassen
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Einkünfte als Geschäftsführer, Prokurist oder Vorstandsmitglied
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Abfindungen wegen Auflösung des Arbeitsverhältnisses
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Einkünfte aus künstlerische, sportliche, artistische, unterhaltende oder ähnliche Darbietungen
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Einkünfte des Bordpersonals von Flugzeugen im internationalen Luftverkehr
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Vergütungen für die Überlassung von Rechten
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Bezüge aus Pensionsfonds, Pensionskassen und Direktversicherungen
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3. Steuerliche Regeln bei beschränkter Steuerpflicht
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Xxx Xxxxxxxxxxxx xxx xxx xxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXxXx.
Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxx Xxxxxxx xx XXxxXXXxXxxxxxx xxxx xx xxxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxxx xxxxxxxx xxx xxx XXxXx.
Xxx XxxxxxxXxxxxxxxx xxxx Xxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.
4. Steuerabzug bei bestimmten Einkünften gemäß § 50a EStG
Xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxxx xxx xx xxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxx xxxx, xxxx xx xxxx xxxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx.
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Xx xxx Xxxxxxx xxx xx xxx XXxX xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX.
Berücksichtigung von Werbungskosten / Betriebsausgaben
Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xx x xxxx xxxx: xx xx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx x xxx xxxxx xxx xxxx x xxxxx xxxxxxxx xxx xxx xxx Xxx. x XXxXx. Xxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxx, xxxx
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Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxx. Xxxx xxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx:
x Xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xXXXx.
Veranlagungswahlrecht für EU-/EWR-Bürger
Xxxxx xxx Xxxxxxxxx, Xxxxxxxx, Xxxxxx, Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxx xxx xxx xx xxxxx XXxxXXXxXxxxx xxxxxxxx xxx, xxxx xx xx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx:
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5. Besteuerung von beschränkt steuerpflichtigen Arbeitnehmern
Xxxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxx xxx xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx Xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx:
a) Grundsatz: Steuerpflicht mit Steuerabzug abgegolten
Xx Xxxxxxxxxxx xxxx Xxx Xxxxxxxxxxx xxx Xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
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b) Veranlagungswahlrecht für EU-/EWR-Bürger
Xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxx xxxxx.
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Xxxxxxxx Xxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xx xxx Xxxxxxxxxxx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx:
Xxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.
Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx x. xx.
Xxxxxxxxxxxxx Xxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx, xxxx "xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx" xxx. Xxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx Xxx. x Xx. x XXxX xxxxx.
c) Veranlagungspflicht aufgrund einer Bescheinigung nach § 39d EStG
Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxx xxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx XXxX" xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx
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6. Besteuerung im Jahr des Wegzugs ins Ausland oder der Rückkehr
Xxxxxxxx Xxx Xxxxx Xxxxxxxx xxx Xxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx, xxxx Xxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx xxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxx xxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
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Xxxx xxx Xxxx xxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxx xxx. xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx Xxxxx x xxxxxxxxxx x Xxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx. xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx Xxxxxx.
7. Besteuerung von beschränkt steuerpflichtigen Künstlern und Sportlern
Xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx
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8. Besteuerung von beschränkt steuerpflichtigen Fotomodellen
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9. Besteuerung von beschränkt steuerpflichtigen Journalisten, Schriftstellern
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10. Besteuerung von Transferentschädigungen
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11. Besteuerung von Einnahmen aus Energieerzeugung auf See
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12. Erlass oder Pauschalierung von Steuern bei beschränkt Steuerpflichtigen
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a) Steuererlass für ausländische Kulturvereinigungen
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b) Steuererlass für ausländische Künstler bei RUHR.2010 - Essen für das Ruhrgebiet
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c) Steuererlass bei Sportgroßveranstaltungen
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d) Steuererlass im Rahmen europäischer Vereinswettbewerbe
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e) Steuererlass für Einkünfte der FIFA im Zusammenhang mit der WM 2006
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f) Steuererlass für Leichtathletik-WM 2009
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13. Gesetzliche Grundlagen
§ 1 Abs. 4 EStG - Steuerpflicht
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§ 50a EStG - Steuerabzug für beschränkt Steuerpflichtigen
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