Field help:
Did you have income from abroad?
(Form AUS)
Did <%0100801%> have income from abroad?
(Form AUS)
Select "Yes" if you received income from abroad in 2024 – for example, foreign rental income, income from self-employment, or pensions from abroad.
Such income must be declared in Form AUS – regardless of whether Germany taxes it or not. This applies both to countries with and without double taxation agreements (DTA).
No information is required here if you:
- received capital income from abroad. This belongs in the Capital Income section.
- received foreign wages. These are recorded exclusively in the Employees section. Additional information is only required if you wish to claim credit for foreign taxes.
The following special cases are currently not supported by Lohnsteuer kompakt:
- Income subject to flat-rate taxation (sect. 34c para. 5 of the Income Tax Act (EStG))
- Special remuneration according to sect. 50d para. 10 sentence 5 of the Income Tax Act (EStG)
- Additional taxation (sect. 7–14 of the Foreign Taxation Act (AStG))
- Income from family trusts (sect. 15 of the Foreign Taxation Act (AStG))
- Negative foreign income not tax-free under DTA (sect. 2a para. 1 of the Income Tax Act (EStG))