183-Tage-Schreiben der Finanzverwaltung

Apr. 10, 2024 | Uncategorized | 0 Kommentare

Werden Arbeitnehmer im Ausland tätig oder arbeiten ausländische Arbeitnehmer vorübergehend in Deutschland, muss geprüft werden, ob der Arbeitslohn im Inland steuerpflichtig ist bzw. ob eine Steuerfreistellung nach einem Doppelbesteuerungsabkommen (DBA) infrage kommt. Einzelheiten dazu ergeben sich aus dem sogenannten 183-Tage-Schreiben der Verwaltung.

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183-Tage-Schreiben der Finanzverwaltung

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