Der nach Anwendung der sog. 30%-Regelung von der niederländischen Besteuerung freigestellte Teil des Arbeitslohns ist nicht von der deutschen Bemessungsgrundlage auszunehmen, da es sich bei der Regelung um eine echte Steuerbefreiung und nicht um einen pauschalen Werbungskostenabzug handelt (FG Düsseldorf, Urteil v. 25.10.2022 – 13 K 2867/20 E; Revision zugelassen).
(Quelle: VSH Dienstleistungs GmbH)
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