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(2023) Who is subject to limited tax liability?

Dieser Text bezieht sich auf die Steuererklärung 2023. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Wer ist beschränkt steuerpflichtig?

Limited income tax liability under § 1 paragraph 4 EStG applies to individuals who

  1. do not have a residence or habitual abode in Germany,
  2. have certain domestic income as defined in § 49 EStG, and
  3. are not subject to unlimited income tax liability on application according to § 1 paragraph 3 EStG (cross-border commuters) or
  4. extended unlimited income tax liability according to § 1 paragraph 2 EStG.

For them, the tax is collected through tax deduction or by means of an assessment for limited tax liability.

Note: Special regulations apply for cross-border commuters from France, Austria, and Switzerland.

Numerous personal and family-related tax benefits are not taken into account in the assessment for limited tax liability, including:

  • Spouse splitting (joint assessment) cannot be claimed.
  • The grace period splitting for widows/widowers in the year following the death is not granted (§ 32a paragraph 6 EStG).
  • Extraordinary burdens cannot be claimed for tax purposes (§§ 33, 33a, 33b EStG).
  • A disability allowance and care allowance are not available to you (§ 33b EStG).
  • Child allowance and allowances for care, education, and training are not granted (§ 32 EStG).
  • The relief amount for single parents is not available to you (§ 24b EStG).
  • The tax reduction for domestic help, household-related services, and craftsmen's services in a flat (§ 35a EStG) in the EU/EEA abroad has not been granted since 2009.
  • Business expenses are generally only deductible if proven and if they are directly economically related to domestic income.
  • However, the flat rate for business expenses of 1.230 Euro for income from employment is also taken into account if no higher business expenses related to the income are proven.
  • For pension income, at least the flat rate for business expenses of 102 Euro is taken into account.

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