Field help: (2019) Wages according to DTA, ATE or ZÜ
(Form N-AUS)

Tick this box if you have received income (special wage components) under the double taxation agreements (Doppelbesteuerungsabkommen, DBA), the intergovernmental agreement (zwischenstaatliches Übereinkommen, ZÜ) or under the decree on employment abroad (Auslandstätigkeitserlass, ATE).

In this case, you must provide further detailed information on the employment abroad and attach the Form N-AUS for "Foreign income from employment" to your income tax return. In this case, Lohnsteuer kompakt asks for all necessary information on the following pages in order to create the Form N-AUS.

Here you will find an overview of double taxation agreements as well as state-related publications of the Federal Ministry of Finance.