Field help:
(2023)
Did you have income from abroad?
(Form AUS)
The foreign income must be declared in Form AUS, especially foreign income that originates from a country with which
- no double taxation agreement (DTA) exists or
- a DTA exists, regardless of whether the income can be taxed domestically or is exempt from taxation - possibly with a progression clause (Progressionsvorbehalt).
No information is required here if you:
- have received capital income from abroad. This belongs to the section capital income.
- have received wages from abroad. This is only entered in the Employee section. Additional information is only required if you wish to credit foreign taxes.
The following cases in the Form AUS are currently not supported by SteuerGo:
- Income taxed at a flat rate within the meaning of sect. 34c para. 5 of the Income Tax Act (EStG)
- Special remuneration in accordance with sect. 50d para. 10 sentence 5 of the Income Tax Act (EStG)
- Additional taxation in accordance with sections 7 to 14 of the Foreign Tax Act (AStG)
- Family foundations in accordance with sect. 15 of the Foreign Tax Act (AStG)
- Negative income within the meaning of sect. 2a para. 1 of the Income Tax Act (EStG) that is not tax-exempt under DTAs
