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Mai 2026 gegen den Bescheid des Finanzamtes Österreich vom 17. April 2026 betreffend Einkommensteuer (Arbeitnehmerveranlagung) 2020…","source":"at.findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=a9cc531d-6234-4606-afe4-f566bedff53d","stammNr":"152340","title":"Einbezug einer Rente der Deutschen Rentenversicherung in den Progressionsvorbehalt","caseNumber":"RV/5100649/2026"},"highlight":{"content":{"matched_tokens":["EStG","1988","1","EStG","1988"],"snippet":"übrige Einkommen oder Vermögen der Person einbezogen werden.\n\nDer Progressionsvorbehalt ist im nationalen Recht zwar nicht explizit verankert, ergibt sich aber aus den Bestimmungen des EStG 1988 (§§ 1, 2 und 33 EStG 1988 ) und dem Grundsatz der Gleichmäßigkeit der Besteuerung (VwGH 21.10.1960, 0162/60 ; 30.04.1964, 0880/62 ; 21.05.1985, 85/14/0001 ). Die unmittelbare"}},"highlights":[{"field":"content","matched_tokens":["EStG","1988","1","EStG","1988"],"snippet":"übrige Einkommen oder Vermögen der Person einbezogen werden.\n\nDer Progressionsvorbehalt ist im nationalen Recht zwar nicht explizit verankert, ergibt sich aber aus den Bestimmungen des EStG 1988 (§§ 1, 2 und 33 EStG 1988 ) und dem Grundsatz der Gleichmäßigkeit der Besteuerung (VwGH 21.10.1960, 0162/60 ; 30.04.1964, 0880/62 ; 21.05.1985, 85/14/0001 ). Die unmittelbare"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["ab93e4f9-0517-4467-84d0-33195228ff8f"],"hits":[{"document":{"Geschaeftszahl":"RV/7103123/2025","apiPath":[],"changedDate":1786924800000,"contentType":"head","created":"2026-08-22T09:16:04.613Z","decisionDate":1785283200000,"decisionType":"Bescheidbeschwerde - Einzel - Erkenntnis","documentType":"decision","entity":"Decision","hasSummary":false,"id":"ab93e4f9-0517-4467-84d0-33195228ff8f","institution":["BFG"],"jurisdiction":"at","keywords":[],"modified":"2026-08-22T09:16:04.613Z","normId":"ab93e4f9-0517-4467-84d0-33195228ff8f","pathPdf":"152/152343/152343.1.pdf","pathZip":"152/152343/152343.zip","publishedDate":1786924800000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.328","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"B-VG","citation":"Art. 133 Abs. 4 B-VG","clauseId":"NOR40201324","documentType":"law","enumeration":"Art. 133","id":"10000138.187.5","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"Art. 133 Abs. 4 Bundes-Verfassungsgesetz"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"B-VG "},{"abbreviation":"BAO","citation":"§ 299 BAO","clauseId":"NOR40145131","documentType":"law","enumeration":"§ 299","id":"10003940.351","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"§ 299 BAO"},{"abbreviation":"EStG 1988","citation":"§ 33 Abs. 2 Z 1 EStG 1988","clauseId":"NOR40279893","documentType":"law","enumeration":"§ 33","id":"10004570.44.5.0.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 33 Abs. 2 Z 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 33 Abs. 4 Z 1 EStG 1988","clauseId":"NOR40279893","documentType":"law","enumeration":"§ 33","id":"10004570.44.11.0.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 33 Abs. 4 Z 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 106 Abs. 1 EStG 1988","clauseId":"NOR40115101","documentType":"law","enumeration":"§ 106","id":"10004570.123.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 106 Abs. 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 33 Abs. 7 EStG 1988","clauseId":"NOR40279893","documentType":"law","enumeration":"§ 33","id":"10004570.44.16","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 33 Abs. 7 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 33 Abs. 4 Z 2 EStG 1988","clauseId":"NOR40279893","documentType":"law","enumeration":"§ 33","id":"10004570.44.11.4.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 33 Abs. 4 Z 2 EStG 1988"},{"abbreviation":"BAO","citation":"§ 167 Abs. 2 BAO","clauseId":"NOR12043941","documentType":"law","enumeration":"§ 167","id":"10003940.204.1","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"§ 167 Abs. 2 BAO"},{"abbreviation":"EStG 1988","citation":"§ 33 Abs. 3a EStG 1988","clauseId":"NOR40279893","documentType":"law","enumeration":"§ 33","id":"10004570.44.8","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 33 Abs. 3a EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 33 Abs. 3a Z 1 EStG 1988","clauseId":"NOR40279893","documentType":"law","enumeration":"§ 33","id":"10004570.44.9.0.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 33 Abs. 3a Z 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 4 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.3","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 4 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 3 Abs. 1 EStG 1988","clauseId":"NOR40275479","documentType":"law","enumeration":"§ 3","id":"10004570.3.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 3 Abs. 1 Z 10, 11 und 32 EStG 1988"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin Mag. Diana Sammer in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, über die Beschwerde vom 21. Mai 2025 gegen den Bescheid des Finanzamtes Österreich vom 8. Mai 2025 betreffend Einkommensteuer (Arbeitnehmerveranlagung) 2024, Steu…","source":"at.findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=ab93e4f9-0517-4467-84d0-33195228ff8f","stammNr":"152343","title":"Kindermehrbetrag und Alleinerzieherabsetzbetrag","caseNumber":"RV/7103123/2025"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"berücksichtigt. Ersichtlich ist dies in Ihrem Einkommensteuerbescheid, Anfang Seite 2, in der Zeile \"Familienbonus Plus\". Der Familienbonus Plus kann gemäß § 33 Abs. 2 Z 1 EStG 1988 die errechnete Einkommensteuer maximal nur insoweit verringern, bis diese 0,- Euro beträgt. In beiden Einkommensteuerbescheiden wurde durch den Familienbonus Plus die errechnete Einkommensteuer auf 0"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"berücksichtigt. Ersichtlich ist dies in Ihrem Einkommensteuerbescheid, Anfang Seite 2, in der Zeile \"Familienbonus Plus\". Der Familienbonus Plus kann gemäß § 33 Abs. 2 Z 1 EStG 1988 die errechnete Einkommensteuer maximal nur insoweit verringern, bis diese 0,- Euro beträgt. In beiden Einkommensteuerbescheiden wurde durch den Familienbonus Plus die errechnete Einkommensteuer auf 0"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["beb84e25-3bcf-41cb-8070-3f0dc012b47f"],"hits":[{"document":{"Geschaeftszahl":"RV/1100188/2026","apiPath":[],"changedDate":1787184000000,"contentType":"head","created":"2026-08-22T09:13:22.764Z","decisionDate":1786665600000,"decisionType":"Bescheidbeschwerde - Einzel - 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BAO","clauseId":"NOR40161288","documentType":"clause","enumeration":"§ 261","id":"10003940.309","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"§ 256 Abs. 3, § 261"},{"abbreviation":"BAO","citation":"§ 115 Abs. 1 BAO","clauseId":"NOR40196812","documentType":"clause","enumeration":"§ 115","id":"10003940.131.0","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"§ 115 Abs. 1"},{"abbreviation":"BAO","citation":"BAO","clauseId":"NOR30007067","documentType":"law","enumeration":"§ 0","id":"10003940","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"BAO"},{"abbreviation":"BAO","citation":"§ 278 BAO","clauseId":"NOR40189976","documentType":"clause","enumeration":"§ 278","id":"10003940.327","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"§ 278"},{"abbreviation":"MeldeG","citation":"§ 1 Abs. 7 MeldeG","clauseId":"NOR40247577","documentType":"law","enumeration":"§ 1","id":"10005799.1.7","jurisdiction":"at","lawTitle":"Meldegesetz 1991","lawType":"BG","normId":"10005799","value":"§ 1 Abs. 7 Meldegesetz 1991"},{"abbreviation":"MeldeG","citation":"MeldeG","clauseId":"NOR40257116","documentType":"law","enumeration":"§ 0","id":"10005799","jurisdiction":"at","lawTitle":"Meldegesetz 1991","lawType":"BG","normId":"10005799","value":"MeldeG "},{"abbreviation":"AVG","citation":"§ 66 Abs. 2 AVG","clauseId":"NOR12066819","documentType":"law","enumeration":"§ 66","id":"10005768.85.1","jurisdiction":"at","lawTitle":"Allgemeines Verwaltungsverfahrensgesetz 1991","lawType":"BG","normId":"10005768","value":"§ 66 Abs 2 AVG"},{"abbreviation":"BAO","citation":"§ 114 Abs. 1 BAO","clauseId":"NOR40202626","documentType":"clause","enumeration":"§ 114","id":"10003940.130.0","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"§ 114 Abs. 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Josef Ungericht in der Beschwerdesache der ***Bf1***, ***Bf1-Adr***, über die Beschwerde vom 7. April 2026 gegen den Einkommensteuerbescheid 2024 des Finanzamtes Österreich vom 11. März 2026 beschlossen:\n\nI. Der angefochtene Bescheid wird…","source":"at.findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=beb84e25-3bcf-41cb-8070-3f0dc012b47f","stammNr":"152384","title":"Aufhebung und Zurückverweisung","caseNumber":"RV/1100188/2026"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"Strittig im gegenständlichen Beschwerdeverfahren ist, ob die von der Bf. aus Deutschland bezogenen Einkünfte aus nichtselbständiger Arbeit (Pensionen) der österreichischen Einkommensbesteuerung unterliegen.\n\n4. Gemäß § 1 Abs. 2 EStG 1988 sind unbeschränkt steuerpflichtig jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"Strittig im gegenständlichen Beschwerdeverfahren ist, ob die von der Bf. aus Deutschland bezogenen Einkünfte aus nichtselbständiger Arbeit (Pensionen) der österreichischen Einkommensbesteuerung unterliegen.\n\n4. Gemäß § 1 Abs. 2 EStG 1988 sind unbeschränkt steuerpflichtig jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["72fbd075-60d4-4365-ae85-c6b04babdf29"],"hits":[{"document":{"Geschaeftszahl":"RV/3100341/2025","apiPath":[],"changedDate":1786320000000,"contentType":"head","created":"2026-08-15T13:51:03.476Z","decisionDate":1783987200000,"decisionType":"Bescheidbeschwerde - Einzel - Erkenntnis","documentType":"decision","entity":"Decision","hasSummary":false,"id":"72fbd075-60d4-4365-ae85-c6b04babdf29","institution":["BFG"],"jurisdiction":"at","keywords":[],"modified":"2026-08-15T13:51:03.476Z","normId":"72fbd075-60d4-4365-ae85-c6b04babdf29","pathPdf":"152/152278/152278.1.pdf","pathZip":"152/152278/152278.zip","publishedDate":1786320000000,"refs":[{"abbreviation":"B-VG","citation":"Art. 133 Abs. 4 B-VG","clauseId":"NOR40201324","documentType":"law","enumeration":"Art. 133","id":"10000138.187.5","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"Art. 133 Abs. 4 Bundes-Verfassungsgesetz"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"B-VG "},{"abbreviation":"BAO","citation":"§ 299 BAO","clauseId":"NOR40145131","documentType":"law","enumeration":"§ 299","id":"10003940.351","jurisdiction":"at","lawTitle":"Bundesabgabenordnung","lawType":"BG","normId":"10003940","value":"§ 299 BAO"},{"abbreviation":"EStG 1988","citation":"§ 16 Abs. 1 EStG 1988","clauseId":"NOR40274823","documentType":"law","enumeration":"§ 16","id":"10004570.21.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 16 Abs. 1 EStG 1988"},{"abbreviation":"ASVG","citation":"§ 73a ASVG","clauseId":"NOR40178756","documentType":"law","enumeration":"§ 73a","id":"10008147.116","jurisdiction":"at","lawTitle":"Allgemeines Sozialversicherungsgesetz","lawType":"BG","normId":"10008147","value":"§ 73a ASVG"},{"abbreviation":"EStG 1988","citation":"§ 16 Abs. 1 Z 4 EStG 1988","clauseId":"NOR40274823","documentType":"law","enumeration":"§ 16","id":"10004570.21.1.3.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 16 Abs. 1 Z 4 EStG 1988"},{"abbreviation":"VVG","citation":"VVG","clauseId":"NOR11005857","documentType":"law","enumeration":"§ 0","id":"10005772","lawTitle":"Verwaltungsvollstreckungsgesetz 1991","lawType":"BG","normId":"10005772","value":"VVG "},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 2 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 2 Abs. 8 Z 1 EStG 1988","clauseId":"NOR40246516","documentType":"law","enumeration":"§ 2","id":"10004570.2.15.0.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 2 Abs. 8 Z 1 EStG 1988"},{"abbreviation":"B-VG","citation":"Art. 18 B-VG","clauseId":"NOR40139660","documentType":"clause","enumeration":"Art. 18","id":"10000138.23","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"Artikel 18"},{"abbreviation":"B-VG","citation":"Art. 18 Abs. 1 B-VG","clauseId":"NOR40139660","documentType":"paragraph","enumeration":"Art. 18","id":"10000138.23.0","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"Absatz 1"},{"abbreviation":"B-VG","citation":"Art. 23 B-VG","clauseId":"NOR40045748","documentType":"clause","enumeration":"Art. 23","id":"10000138.29","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"Artikel 23"},{"abbreviation":"B-VG","citation":"Art. 23 Abs. 2 B-VG","clauseId":"NOR40045748","documentType":"clause","enumeration":"Art. 23","id":"10000138.29.1","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"Artikel 23 Abs.2"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch die RichterinRi in der Beschwerdesache BF, BF-Adr, vertreten durch Stb, Stb-Adr, über die Beschwerde vom 11. März 2025 gegen den Bescheid des Finanzamtes Österreich vom 18. Februar 2025 betreffend Einkommensteuer (Arbeitnehmerveranlagung) …","source":"at.findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=72fbd075-60d4-4365-ae85-c6b04babdf29","stammNr":"152278","title":"Beiträge zu freiwilliger Krankenversicherung in Deutschland","caseNumber":"RV/3100341/2025"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"berücksichtige jedoch die deutschen Rentenbezüge bei der Berechnung der Steuer für das übrige Einkommen, das in Österreich zu versteuern sei (Progressionsvorbehalt). Gemäß § 16 Abs. 1 EStG 1988 seien Werbungskosten bei jener Einkunftsart abzuziehen, bei der sie erwachsen. Werde bei Bezug einer ausländischen Rente im Sinne des § 73a ASVG der für diese"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"berücksichtige jedoch die deutschen Rentenbezüge bei der Berechnung der Steuer für das übrige Einkommen, das in Österreich zu versteuern sei (Progressionsvorbehalt). Gemäß § 16 Abs. 1 EStG 1988 seien Werbungskosten bei jener Einkunftsart abzuziehen, bei der sie erwachsen. Werde bei Bezug einer ausländischen Rente im Sinne des § 73a ASVG der für diese"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["c37428bd-9311-4ade-9032-8b817927871e"],"hits":[{"document":{"Geschaeftszahl":"RV/7100835/2026","apiPath":[],"changedDate":1786492800000,"contentType":"head","created":"2026-08-15T13:49:36.723Z","decisionDate":1784592000000,"decisionType":"Bescheidbeschwerde - Einzel - Erkenntnis","documentType":"decision","entity":"Decision","hasSummary":false,"id":"c37428bd-9311-4ade-9032-8b817927871e","institution":["BFG"],"jurisdiction":"at","keywords":[],"modified":"2026-08-15T13:49:36.723Z","normId":"c37428bd-9311-4ade-9032-8b817927871e","pathPdf":"152/152293/152293.1.pdf","pathZip":"152/152293/152293.zip","publishedDate":1786492800000,"refs":[{"abbreviation":"B-VG","citation":"Art. 133 Abs. 4 B-VG","clauseId":"NOR40201324","documentType":"law","enumeration":"Art. 133","id":"10000138.187.5","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"Art. 133 Abs. 4 Bundes-Verfassungsgesetz"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"B-VG "},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 4 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.3","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 4 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 20 Abs. 1 Z 2 EStG 1988","clauseId":"NOR40248368","documentType":"law","enumeration":"§ 20","id":"10004570.25.1.1.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 20 Abs. 1 Z 2 lit. e EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 16 Abs. 1 EStG 1988","clauseId":"NOR40274823","documentType":"law","enumeration":"§ 16","id":"10004570.21.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 16 Abs. 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 16 Abs. 1 Z 7 EStG 1988","clauseId":"NOR40274823","documentType":"law","enumeration":"§ 16","id":"10004570.21.5.6.0","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"§ 16 Abs. 1 Z 7 EStG 1988"},{"abbreviation":"EStG 1988","citation":"EStG 1988","clauseId":"NOR40265446","documentType":"law","enumeration":"§ 0","id":"10004570","jurisdiction":"at","lawTitle":"Einkommensteuergesetz 1988","lawType":"BG","normId":"10004570","value":"EStG 1988 "},{"abbreviation":"VwGG","citation":"§ 25a Abs. 1 VwGG","clauseId":"NOR40254651","documentType":"law","enumeration":"§ 25a","id":"10000795.26.0","lawTitle":"Verwaltungsgerichtshofgesetz 1985","lawType":"BG","normId":"10000795","value":"§ 25a Abs. 1 VwGG"},{"Geschaeftszahl":"Ra 2020/16/0015","Rechtssatznummer":"1","citation":"Ra 2020/16/0015","documentType":"decision","id":"jwr_2020160015_20230216l01","institution":["VwGH"],"normId":"jwr_2020160015_20230216l01","value":"Ra 2020/16/0015"},{"Geschaeftszahl":"Ra 2020/16/0015","citation":"Ra 2020/16/0015","documentType":"decision","id":"jwt_2020160015_20230216l00","institution":["VwGH"],"normId":"jwt_2020160015_20230216l00","value":"Ra 2020/16/0015"},{"Geschaeftszahl":"Ro 2016/16/0006","citation":"Ro 2016/16/0006","documentType":"decision","id":"jwt_2016160006_20160406j00","institution":["VwGH"],"normId":"jwt_2016160006_20160406j00","value":"Ro 2016/16/0006"},{"Geschaeftszahl":"Ra 2015/15/0028","citation":"Ra 2015/15/0028","documentType":"decision","id":"jwt_2015150028_20150630l00","institution":["VwGH"],"normId":"jwt_2015150028_20150630l00","value":"Ra 2015/15/0028"},{"Geschaeftszahl":"Ra 2015/15/0028","Rechtssatznummer":"2","citation":"Ra 2015/15/0028","documentType":"decision","id":"jwr_2015150028_20150630l02","institution":["VwGH"],"normId":"jwr_2015150028_20150630l02","value":"Ra 2015/15/0028"},{"Geschaeftszahl":"Ra 2015/15/0028","Rechtssatznummer":"3","citation":"Ra 2015/15/0028","documentType":"decision","id":"jwr_2015150028_20150630l03","institution":["VwGH"],"normId":"jwr_2015150028_20150630l03","value":"Ra 2015/15/0028"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Richter Mag. 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Werbungskosten sind gem. § 16 Abs. 1 Z 7 EStG 1988 auch Ausgaben für"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988","1","EStG","1988"],"snippet":"ist hier ausschließlich die steuerliche Abzugsfähigkeit der Kosten für einen Lochsägen-Adapter (EUR 7,30) sowie eine Arbeitshose (EUR 97,80).\n\nWerbungskosten sind gem. § 16 Abs. 1 EStG 1988 die Aufwendungen oder Ausgaben zur Erwerbung, Sicherung oder Erhaltung der Einnahmen. Werbungskosten sind gem. § 16 Abs. 1 Z 7 EStG 1988 auch Ausgaben für"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["29d55c73-116c-4722-99e8-c5ffe0a307cf"],"hits":[{"document":{"Geschaeftszahl":"RV/7100546/2025","apiPath":[],"changedDate":1786579200000,"contentType":"head","created":"2026-08-15T13:46:03.181Z","decisionDate":1784592000000,"decisionType":"Bescheidbeschwerde - Einzel - Erkenntnis","documentType":"decision","entity":"Decision","hasSummary":false,"id":"29d55c73-116c-4722-99e8-c5ffe0a307cf","institution":["BFG"],"jurisdiction":"at","keywords":[],"modified":"2026-08-15T13:46:03.181Z","normId":"29d55c73-116c-4722-99e8-c5ffe0a307cf","pathPdf":"152/152316/152316.1.pdf","pathZip":"152/152316/152316.zip","publishedDate":1786579200000,"refs":[{"abbreviation":"BAO","citation":"§ 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B-VG","clauseId":"NOR40201324","documentType":"law","enumeration":"Art. 133","id":"10000138.187.5","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"Art 133 Abs 4 Bundes-Verfassungsgesetz"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","jurisdiction":"at","lawTitle":"Bundes-Verfassungsgesetz","lawType":"BVG","normId":"10000138","value":"B-VG "}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Richter***Ri*** in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, Ungarn, über die Beschwerde vom 09.08.2024 gegen den Bescheid des Finanzamtes Österreich vom 23.07.2024, mit dem der Antrag auf Wiederaufnahme des mit Bescheid vom 23.02.2023…","source":"at.findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=29d55c73-116c-4722-99e8-c5ffe0a307cf","stammNr":"152316","title":"Wiederaufnahme auf Antrag: Keine neuen Tatsachen oder Beweismittel aus der Sicht des Antragstellers","caseNumber":"RV/7100546/2025"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"abzuweisen, zur Entscheidung vor.\n\nDas Bundesfinanzgericht hat erwogen:\n\n1.\tSachverhalt\n\nMit Formular L1 zur Arbeitnehmerinnenveranlagung 2022 samt Beilagen vom 08.02.2023 beantragte ***Bf1*** (Beschwerdeführer) gemäß § 1 Abs 4 EStG 1988 , im Jahr 2022 als unbeschränkt steuerpflichtig in Österreich behandelt zu werden. Er legte eine Bescheinigung über die Ansässigkeit in Ungarn und seine dort erzielten Einkünfte"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"abzuweisen, zur Entscheidung vor.\n\nDas Bundesfinanzgericht hat erwogen:\n\n1.\tSachverhalt\n\nMit Formular L1 zur Arbeitnehmerinnenveranlagung 2022 samt Beilagen vom 08.02.2023 beantragte ***Bf1*** (Beschwerdeführer) gemäß § 1 Abs 4 EStG 1988 , im Jahr 2022 als unbeschränkt steuerpflichtig in Österreich behandelt zu werden. Er legte eine Bescheinigung über die Ansässigkeit in Ungarn und seine dort erzielten Einkünfte"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["db06fea6-54bc-4251-8219-1a075dbf9860"],"hits":[{"document":{"Geschaeftszahl":"RV/7103307/2025","apiPath":[],"changedDate":1785110400000,"contentType":"head","created":"2026-08-01T09:06:31.306Z","decisionDate":1781049600000,"decisionType":"Bescheidbeschwerde - Einzel - 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Dr. Helmut Blum, Rechtsanwalt in Linz,…","source":"at.ris","sourceUrl":"https://www.ris.bka.gv.at/Dokument.wxe?Abfrage=Vwgh&Dokumentnummer=JWT_2024150009_20260309L00","summary":{"facts":"$65","keywords":["Progressionsvorbehalt","DBA Deutschland","Pensionseinkünfte","Welteinkommensprinzip","Unionsrecht"],"legalAssessment":"$66","title":"Progressionsvorbehalt bei ausländischen Pensionseinkünften aus Deutschland und dessen Vereinbarkeit mit Unionsrecht","verdict":"Die außerordentliche Revision wird zurückgewiesen, da keine Rechtsfragen von grundsätzlicher Bedeutung im Sinne des Art. 133 Abs. 4 B-VG aufgezeigt wurden.","version":3},"title":"Progressionsvorbehalt bei ausländischen Pensionseinkünften aus Deutschland und dessen Vereinbarkeit mit Unionsrecht","verdict":"Die außerordentliche Revision wird zurückgewiesen, da keine Rechtsfragen von grundsätzlicher Bedeutung im Sinne des Art. 133 Abs. 4 B-VG aufgezeigt wurden.","version":3},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"13 Wie der Verwaltungsgerichtshof bereits in seiner Entscheidung vom 10. Mai 2021, Ra 2020/15/0111, ausgesprochen hat, sind gemäß § 1 Abs. 2 EStG 1988 natürliche Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, unbeschränkt steuerpflichtig. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und ausländischen Einkünfte"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"13 Wie der Verwaltungsgerichtshof bereits in seiner Entscheidung vom 10. Mai 2021, Ra 2020/15/0111, ausgesprochen hat, sind gemäß § 1 Abs. 2 EStG 1988 natürliche Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, unbeschränkt steuerpflichtig. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und ausländischen Einkünfte"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["4b57f8c6-6217-41e9-b514-42602b67a1d7"],"hits":[{"document":{"Geschaeftszahl":"RV/3100517/2022","ID":"4b57f8c6-6217-41e9-b514-42602b67a1d7","apiPath":[],"caseNumber":"RV/3100517/2022","categorization":{"categoryScore":1,"reasoning":"$67"},"changedDate":1774224000000,"citation":"RV/3100517/2022","contentType":"head","created":"2026-03-28T00:35:11.468Z","decisionDate":1773014400000,"decisionType":"Bescheidbeschwerde - Einzel - Erkenntnis","documentType":"decision","entity":"Decision","facts":"$68","hasSummary":true,"id":"4b57f8c6-6217-41e9-b514-42602b67a1d7","institution":["BFG"],"institutionType":"Unknown","jurisdiction":"at","keywords":[],"legalAssessment":"$69","legalCategories":["Steuerrecht"],"modified":"2026-03-30T00:48:47.896Z","normId":"4b57f8c6-6217-41e9-b514-42602b67a1d7","pathPdf":"150/150816/150816.1.pdf","pathZip":"150/150816/150816.zip","publishedDate":1774224000000,"refs":[{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 4 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.3","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 4 EStG 1988"},{"abbreviation":"EStG 1988","citation":"EStG 1988","clauseId":"NOR40265446","documentType":"law","enumeration":"§ 0","id":"10004570","lawType":"BG","normId":"10004570","value":"EStG 1988 "},{"abbreviation":"EStG 1988","citation":"§ 20 Abs. 1 Z 1 EStG 1988","clauseId":"NOR40248368","documentType":"law","enumeration":"§ 20","id":"10004570.25.1.0.0","lawType":"BG","normId":"10004570","value":"§ 20 Abs. 1 Z 1 EStG 1988"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch die RichterinRi in der Beschwerdesache BF, BF-Adr, über die Beschwerde vom 12. Juli 2022 gegen den Bescheid des Finanzamtes Österreich vom 15. Juni 2022 betreffend Einkommensteuer (Arbeitnehmerveranlagung) 2016, Steuernummer BFStNr, zu Rec…","source":"at.findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=4b57f8c6-6217-41e9-b514-42602b67a1d7","stammNr":"150816","summary":{"facts":"$6a","keywords":["Doppelte Haushaltsführung","Familienheimfahrten","Werbungskosten","Zumutbarkeit Wohnsitzverlegung","Saisonarbeit"],"legalAssessment":"$6b","title":"Doppelte Haushaltsführung und Familienheimfahrten einer deutschen Saisonarbeiterin in Österreich bei pflegebedürftiger Mutter und erkrankter Schwester in Deutschland","verdict":"Die Kosten für doppelte Haushaltsführung und Familienheimfahrten werden nicht als Werbungskosten anerkannt, da die Verlegung des Familienwohnsitzes an den langjährigen Beschäftigungsort zumutbar war. Die Fahrtkosten für dienstliche Fahrten zur Arbeitgeberin werden hingegen als Werbungskosten berücksichtigt.","version":3},"title":"Doppelte Haushaltsführung und Familienheimfahrten einer deutschen Saisonarbeiterin in Österreich bei pflegebedürftiger Mutter und erkrankter Schwester in Deutschland","verdict":"Die Kosten für doppelte Haushaltsführung und Familienheimfahrten werden nicht als Werbungskosten anerkannt, da die Verlegung des Familienwohnsitzes an den langjährigen Beschäftigungsort zumutbar war. Die Fahrtkosten für dienstliche Fahrten zur Arbeitgeberin werden hingegen als Werbungskosten berücksichtigt.","version":3},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"Abs. 1 erster Satz EStG 1988 sind Werbungskosten die Aufwendungen oder Ausgaben zur Erwerbung, Sicherung oder Erhaltung der Einnahmen.\n\nNach § 20 Abs. 1 Z 1 EStG 1988 dürfen die für den Haushalt des Steuerpflichtigen und für den Unterhalt seiner Familienangehörigen aufgewendeten Beträge bei den einzelnen Einkünften nicht abgezogen werden. Gleiches gilt laut"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"Abs. 1 erster Satz EStG 1988 sind Werbungskosten die Aufwendungen oder Ausgaben zur Erwerbung, Sicherung oder Erhaltung der Einnahmen.\n\nNach § 20 Abs. 1 Z 1 EStG 1988 dürfen die für den Haushalt des Steuerpflichtigen und für den Unterhalt seiner Familienangehörigen aufgewendeten Beträge bei den einzelnen Einkünften nicht abgezogen werden. Gleiches gilt laut"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["203dac41-9c33-4341-8451-cdc65e75dfdc"],"hits":[{"document":{"Geschaeftszahl":"RV/1100089/2021","ID":"203dac41-9c33-4341-8451-cdc65e75dfdc","apiPath":[],"caseNumber":"RV/1100089/2021","changedDate":1772150400000,"citation":"RV/1100089/2021","contentType":"head","created":"2026-03-07T08:37:23.249Z","decisionDate":1771459200000,"decisionType":"Bescheidbeschwerde - Einzel - Erkenntnis","documentType":"decision","entity":"Decision","hasSummary":false,"id":"203dac41-9c33-4341-8451-cdc65e75dfdc","institution":["BFG"],"institutionType":"Unknown","jurisdiction":"at","keywords":[],"legalCategories":[],"modified":"2026-03-07T08:37:23.249Z","normId":"203dac41-9c33-4341-8451-cdc65e75dfdc","pathPdf":"150/150537/150537.1.pdf","pathZip":"150/150537/150537.zip","publishedDate":1772150400000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.328","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"EStG 1988","citation":"§ 39 Abs. 1 EStG 1988","clauseId":"NOR40263365","documentType":"law","enumeration":"§ 39","id":"10004570.51.0","lawType":"BG","normId":"10004570","value":"§ 39 Abs. 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 98 EStG 1988","clauseId":"NOR40205210","documentType":"law","enumeration":"§ 98","id":"10004570.114","lawType":"BG","normId":"10004570","value":"§ 98 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 2 EStG 1988"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin***Ri***\n\nin der Beschwerdesache des ***Bf1***, ***Bf1-Adr***, betreffend den Bescheid des ***FA*** vom 15. Oktober 2020\n\nhinsichtlich Einkommensteuer (Arbeitnehmerveranlagung) 2018, Steuernummer ***BF1StNr1***,\n\nzu Recht erkannt:…","source":"findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=203dac41-9c33-4341-8451-cdc65e75dfdc","stammNr":"150537","title":"Zwei getrennt zu veranlagende Steuerabschnitte bei unterjährigem Wechsel von der beschränkten zur unbeschränkten Steuerpflicht"},"highlight":{"content":{"matched_tokens":["1","EstG","1988"],"snippet":"den ersten drei Monaten erzielten Einkünfte seien gemäß Art. 15 Abs. 6 DBA Deutschland im Tätigkeitsstaat Österreich steuerfrei zu belassen gewesen. Gemäß § 2 Abs. 1 EstG 1988 sei der Einkommensteuer jenes Einkommen zugrunde zu legen, das der Steuerpflichtige innerhalb eines Kalenderjahres bezogen habe.\n\nDie ab April bezogenen Einkünfte seien unter progressiver Erfassung"}},"highlights":[{"field":"content","matched_tokens":["1","EstG","1988"],"snippet":"den ersten drei Monaten erzielten Einkünfte seien gemäß Art. 15 Abs. 6 DBA Deutschland im Tätigkeitsstaat Österreich steuerfrei zu belassen gewesen. Gemäß § 2 Abs. 1 EstG 1988 sei der Einkommensteuer jenes Einkommen zugrunde zu legen, das der Steuerpflichtige innerhalb eines Kalenderjahres bezogen habe.\n\nDie ab April bezogenen Einkünfte seien unter progressiver Erfassung"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["3f752cec-2821-415f-b5d6-4a32b6ab6a2c"],"hits":[{"document":{"Geschaeftszahl":"RV/7100033/2026","ID":"3f752cec-2821-415f-b5d6-4a32b6ab6a2c","apiPath":[],"caseNumber":"RV/7100033/2026","changedDate":1772409600000,"citation":"RV/7100033/2026","contentType":"head","created":"2026-03-07T08:37:07.736Z","decisionDate":1769472000000,"decisionType":"Bescheidbeschwerde - Einzel - Erkenntnis","documentType":"decision","entity":"Decision","hasSummary":false,"id":"3f752cec-2821-415f-b5d6-4a32b6ab6a2c","institution":["BFG"],"institutionType":"Unknown","jurisdiction":"at","keywords":[],"legalCategories":[],"modified":"2026-03-07T08:37:07.736Z","normId":"3f752cec-2821-415f-b5d6-4a32b6ab6a2c","pathPdf":"150/150554/150554.1.pdf","pathZip":"150/150554/150554.zip","publishedDate":1772409600000,"refs":[{"abbreviation":"BAO","citation":"§ 274 BAO","clauseId":"NOR40274691","documentType":"law","enumeration":"§ 274","id":"10003940.323","lawType":"BG","normId":"10003940","value":"§ 274 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"EStG 1988","citation":"§ 25 Abs. 1 Z 2 EStG 1988","clauseId":"NOR40218827","documentType":"law","enumeration":"§ 25","id":"10004570.31.1.2.0","lawType":"BG","normId":"10004570","value":"§ 25 Abs. 1 Z 2 lit. b EStG 1988"},{"abbreviation":"BAO","citation":"§ 167 Abs. 2 BAO","clauseId":"NOR12043941","documentType":"law","enumeration":"§ 167","id":"10003940.204.1","lawType":"BG","normId":"10003940","value":"§ 167 Abs. 2 BAO"},{"abbreviation":"BAO","citation":"§ 115 Abs. 1 BAO","clauseId":"NOR40196812","documentType":"law","enumeration":"§ 115","id":"10003940.131.0","lawType":"BG","normId":"10003940","value":"§ 115 Abs. 1 BAO"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 2 EStG 1988"},{"abbreviation":"EStG 1988","citation":"EStG 1988","clauseId":"NOR40265446","documentType":"law","enumeration":"§ 0","id":"10004570","lawType":"BG","normId":"10004570","value":"EStG 1988 "},{"Geschaeftszahl":"Ra 2020/15/0132","Rechtssatznummer":"3","citation":"Ra 2020/15/0132","documentType":"decision","id":"jwr_2020150132_20210602l03","institution":["VwGH"],"normId":"jwr_2020150132_20210602l03","value":"Ra 2020/15/0132"},{"Geschaeftszahl":"Ra 2020/15/0132","Rechtssatznummer":"2","citation":"Ra 2020/15/0132","documentType":"decision","id":"jwr_2020150132_20210602l02","institution":["VwGH"],"normId":"jwr_2020150132_20210602l02","value":"Ra 2020/15/0132"},{"Geschaeftszahl":"Ra 2020/15/0132","Rechtssatznummer":"1","citation":"Ra 2020/15/0132","documentType":"decision","id":"jwr_2020150132_20210602l01","institution":["VwGH"],"normId":"jwr_2020150132_20210602l01","value":"Ra 2020/15/0132"},{"Geschaeftszahl":"Ro 2015/15/0010","citation":"Ro 2015/15/0010","documentType":"decision","id":"jwt_2015150010_20161220j00","institution":["VwGH"],"normId":"jwt_2015150010_20161220j00","value":"Ro 2015/15/0010"},{"Geschaeftszahl":"Ro 2015/15/0010","Rechtssatznummer":"5","citation":"Ro 2015/15/0010","documentType":"decision","id":"jwr_2015150010_20161220j05","institution":["VwGH"],"normId":"jwr_2015150010_20161220j05","value":"Ro 2015/15/0010"},{"Geschaeftszahl":"Ro 2015/15/0010","Rechtssatznummer":"4","citation":"Ro 2015/15/0010","documentType":"decision","id":"jwr_2015150010_20161220j04","institution":["VwGH"],"normId":"jwr_2015150010_20161220j04","value":"Ro 2015/15/0010"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin Mag. 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Dieses umfassende Besteuerungsrecht wird durch das Abkommen zwischen der Republik Österreich und der Bundesrepublik Deutschland zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Steuern vom"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"Auslandssachverhalten, eingeschränkt.\n\nDie Bf. ist auf Grund ihres Wohnsitzes in Österreich unbeschränkt einkommensteuerpflichtig. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und ausländischen Einkünfte ( § 1 Abs. 2 EStG 1988 ). Dieses umfassende Besteuerungsrecht wird durch das Abkommen zwischen der Republik Österreich und der Bundesrepublik Deutschland zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Steuern vom"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["50f9bf9c-0cda-4e35-ba4c-3729d6aa312a"],"hits":[{"document":{"Geschaeftszahl":"RV/6100419/2024","ID":"50f9bf9c-0cda-4e35-ba4c-3729d6aa312a","apiPath":[],"caseNumber":"RV/6100419/2024","changedDate":1771804800000,"citation":"RV/6100419/2024","contentType":"head","created":"2026-02-28T00:40:34.148Z","decisionDate":1764547200000,"decisionType":"Bescheidbeschwerde,Einzel,Erkenntnis","documentType":"decision","entity":"Decision","facts":"Der Beschwerdeführer, ein österreichischer Staatsbürger, reichte seine Einkommensteuererklärung für 2022 ein, die Einkünfte aus einer inländischen Tätigkeit, einer Pilotentätigkeit für eine maltesische Fluggesellschaft und aus Vermietung und Verpachtung umfasste. Der maltesische Arbeitgeber führte in Österreich einen vollen Lohnsteuerabzug durch, obwohl laut BFG-Entscheidung die Einkünfte in Österreich steuerfrei sein sollten. Nach einer Beschwerde und einem Vorlageantrag wurde die Beschwerde dem Bundesfinanzgericht vorgelegt. Der Verwaltungsgerichtshof entschied, dass Österreich kein Besteuerungsrecht für die maltesischen Einkünfte hat. Die Einkommensteuerpflicht des Beschwerdeführers erstreckt sich auf alle in- und ausländischen Einkünfte, wobei die Befreiungsmethode mit Progressionsvorbehalt angewendet wird. Die festgesetzte Einkommensteuer beträgt -€ 13.373,00.","hasSummary":true,"id":"50f9bf9c-0cda-4e35-ba4c-3729d6aa312a","institution":["BFG"],"institutionType":"Unknown","jurisdiction":"at","keywords":["Einkommensteuer","Pilot","Malta","Befreiungsmethode","Progressionsvorbehalt"],"legalAssessment":"$6c","legalCategories":["Öffentliches Recht"],"modified":"2026-03-02T00:14:55.724Z","normId":"50f9bf9c-0cda-4e35-ba4c-3729d6aa312a","outOfEffectDate":190288310400000,"pathPdf":"150/150486/150486.1.pdf","pathZip":"150/150486/150486.zip","publishedDate":1771804800000,"refs":[{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"Geschaeftszahl":"Ro 2024/13/0025","Rechtssatznummer":"1","citation":"Ro 2024/13/0025","documentType":"decision","id":"jwr_2024130025_20250904j01","institution":["VwGH"],"normId":"jwr_2024130025_20250904j01","value":"Ro 2024/13/0025"},{"Geschaeftszahl":"Ro 2024/13/0025","citation":"Ro 2024/13/0025","documentType":"decision","id":"jwt_2024130025_20250904j00","institution":["VwGH"],"normId":"jwt_2024130025_20250904j00","value":"Ro 2024/13/0025"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs 2 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 2 Abs. 8 EStG 1988","clauseId":"NOR40246516","documentType":"law","enumeration":"§ 2","id":"10004570.2.14","lawType":"BG","normId":"10004570","value":"§ 2 Abs 8 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 39 Abs. 3 EStG 1988","clauseId":"NOR40263365","documentType":"law","enumeration":"§ 39","id":"10004570.51.2","lawType":"BG","normId":"10004570","value":"§ 39 Abs. 3 EStG 1988"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch den Richter Mag. Kay Wrulich in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, vertreten durch HR TAX Steuerberatung GmbH, Praterstraße 22 Tür 21, 1020 Wien, über die Beschwerde vom 12. August 2024 gegen den Bescheid des Finanzamtes Österre…","source":"findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=50f9bf9c-0cda-4e35-ba4c-3729d6aa312a","stammNr":"150486","title":"Einkommensteuerpflicht eines österreichischen Piloten mit maltesischem Arbeitgeber","verdict":"Die Einkommensteuer für das Jahr 2022 wird auf -€ 13.373,00 festgesetzt. Eine ordentliche Revision ist nicht zulässig.","version":3},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"dieser Einschätzung ohne Bedenken anschließen, zumal die vorgelegten Belege und Erklärungen stimmig und nachvollziehbar sind.\n\n3.\tRechtliche Beurteilung\n\n3.1.\tZu Spruchpunkt I. (Abänderung)\n\nGemäß § 1 Abs 2 EStG 1988 sind unbeschränkt steuerpflichtig jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"dieser Einschätzung ohne Bedenken anschließen, zumal die vorgelegten Belege und Erklärungen stimmig und nachvollziehbar sind.\n\n3.\tRechtliche Beurteilung\n\n3.1.\tZu Spruchpunkt I. (Abänderung)\n\nGemäß § 1 Abs 2 EStG 1988 sind unbeschränkt steuerpflichtig jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["ebd88710-e3ac-46c8-afd0-d0375a2ebcae"],"hits":[{"document":{"Geschaeftszahl":"RV/3100166/2025","ID":"ebd88710-e3ac-46c8-afd0-d0375a2ebcae","apiPath":[],"caseNumber":"RV/3100166/2025","changedDate":1772064000000,"citation":"RV/3100166/2025","contentType":"head","created":"2026-02-28T00:40:14.988Z","decisionDate":1761004800000,"decisionType":"Bescheidbeschwerde,Einzel,Erkenntnis","documentType":"decision","entity":"Decision","facts":"Die Beschwerdeführerin, wohnhaft in Österreich und Deutschland, war 2023 in Deutschland als Ärztin nichtselbständig tätig und erzielte in Österreich Einkünfte aus Vermietung. Sie beantragte, den Verkehrsabsetzbetrag bei der Steuerberechnung anders zu berücksichtigen. Das Finanzamt lehnte dies ab, da der Progressionsvorbehalt nicht aus einem DBA, sondern aus innerstaatlichem Recht resultiert. Die Steuerberatungskosten wurden als Sonderausgaben anerkannt. Das Bundesfinanzgericht bestätigte die Berechnung des Finanzamts gemäß § 33 Abs. 11 EStG 1988, da der Progressionsvorbehalt nicht durch ein DBA eingeschränkt wird.","hasSummary":true,"id":"ebd88710-e3ac-46c8-afd0-d0375a2ebcae","institution":["BFG"],"institutionType":"Unknown","jurisdiction":"at","keywords":["Einkommensteuer","Verkehrsabsetzbetrag","Progressionsvorbehalt","Doppelbesteuerungsabkommen","Sonderausgaben"],"legalAssessment":"$6d","legalCategories":["Steuerrecht"],"modified":"2026-03-02T00:11:38.868Z","normId":"ebd88710-e3ac-46c8-afd0-d0375a2ebcae","outOfEffectDate":190288310400000,"pathPdf":"150/150524/150524.1.pdf","pathZip":"150/150524/150524.zip","publishedDate":1772064000000,"refs":[{"abbreviation":"EStG 1988","citation":"§ 33 Abs. 10 EStG 1988","clauseId":"NOR40274868","documentType":"law","enumeration":"§ 33","id":"10004570.44.19","lawType":"BG","normId":"10004570","value":"§ 33 Abs. 10 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 33 EStG 1988","clauseId":"NOR40274868","documentType":"law","enumeration":"§ 33","id":"10004570.44","lawType":"BG","normId":"10004570","value":"§ 33 EStG 1988"},{"abbreviation":"EStG 1988","citation":"EStG 1988","clauseId":"NOR40265446","documentType":"law","enumeration":"§ 0","id":"10004570","lawType":"BG","normId":"10004570","value":"EStG 1988 "},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 2 EStG 1988"},{"Geschaeftszahl":"Ra 2021/13/0067","Rechtssatznummer":"4","citation":"Ra 2021/13/0067","documentType":"decision","id":"jwr_2021130067_20220907l04","institution":["VwGH"],"normId":"jwr_2021130067_20220907l04","value":"Ra 2021/13/0067"},{"Geschaeftszahl":"Ra 2021/13/0067","Rechtssatznummer":"3","citation":"Ra 2021/13/0067","documentType":"decision","id":"jwr_2021130067_20220907l03","institution":["VwGH"],"normId":"jwr_2021130067_20220907l03","value":"Ra 2021/13/0067"},{"Geschaeftszahl":"Ra 2021/13/0067","Rechtssatznummer":"2","citation":"Ra 2021/13/0067","documentType":"decision","id":"jwr_2021130067_20220907l02","institution":["VwGH"],"normId":"jwr_2021130067_20220907l02","value":"Ra 2021/13/0067"},{"abbreviation":"EStG 1988","citation":"§ 18 Abs. 1 Z 6 EStG 1988","clauseId":"NOR40263359","documentType":"law","enumeration":"§ 18","id":"10004570.23.1.19.1","lawType":"BG","normId":"10004570","value":"§ 18 Abs. 1 Z 6 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 39 Abs. 3 EStG 1988","clauseId":"NOR40263365","documentType":"law","enumeration":"§ 39","id":"10004570.51.2","lawType":"BG","normId":"10004570","value":"§ 39 Abs. 3 EStG 1988"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin***Ri*** in der Beschwerdesache der ***Bf1***, ***Bf1-Adr***, vertreten durch Team Jünger Steuerberater OG, Kaiserjägerstraße 24, 6020 Innsbruck, über die Beschwerde vom 20. November 2024 gegen den Bescheid des ***FA*** vom 11. No…","source":"findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=ebd88710-e3ac-46c8-afd0-d0375a2ebcae","stammNr":"150524","title":"Einkommensteuerberechnung 2023: Anwendung des Verkehrsabsetzbetrags und Progressionsvorbehalt","verdict":"Die Beschwerde wird abgewiesen, der Bescheid abgeändert. Eine ordentliche Revision ist nicht zulässig.","version":3},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"das aufgrund des DBA der Besteuerungsbefugnis Österreichs entzogen wird, aus der Bemessungsgrundlage ausgeschieden und der zuvor ermittelte Durchschnittssteuersatz auf das übrige Einkommen angewendet. Gemäß § 1 Abs. 2 EStG 1988 sind jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, unbeschränkt steuerpflichtig. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"das aufgrund des DBA der Besteuerungsbefugnis Österreichs entzogen wird, aus der Bemessungsgrundlage ausgeschieden und der zuvor ermittelte Durchschnittssteuersatz auf das übrige Einkommen angewendet. Gemäß § 1 Abs. 2 EStG 1988 sind jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, unbeschränkt steuerpflichtig. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["f519ad58-1af0-4a68-b3a5-2669e09a63a6"],"hits":[{"document":{"Geschaeftszahl":"RV/5100329/2025","apiPath":[],"citation":"RV/5100329/2025","contentType":"head","decisionDate":1769472000000,"documentType":"decision","hasSummary":false,"id":"f519ad58-1af0-4a68-b3a5-2669e09a63a6","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"f519ad58-1af0-4a68-b3a5-2669e09a63a6","publishedDate":1770940800000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.328","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"EStG 1988","citation":"§ 102 Abs. 1 Z 3 EStG 1988","clauseId":"NOR40274903","documentType":"law","enumeration":"§ 102","id":"10004570.119.1.7.0","lawType":"BG","normId":"10004570","value":"§ 102 Abs 1 Z 3 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 102 Abs. 3 EStG 1988","clauseId":"NOR40274903","documentType":"law","enumeration":"§ 102","id":"10004570.119.4","lawType":"BG","normId":"10004570","value":"§ 102 Abs 3 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 1 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1","lawType":"BG","normId":"10004570","value":"§ 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 4 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.3","lawType":"BG","normId":"10004570","value":"§ 1 Abs 4 EStG 1988"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch die Richterin Mag. Monika Fingernagel in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, über die Beschwerde vom 2. August 2021 gegen die Bescheide des Finanzamtes Österreich vom 1. Juli 2021 betreffend Einkommensteuer (Arbeitnehmerveranlagu…","source":"findok","caseNumber":"RV/5100329/2025"},"highlight":{"content":{"matched_tokens":["1","EStG","1988","1"],"snippet":"unten) und der daraus möglichen Nachforderung ist für den Bf auch kein Vorteil einer Antragsveranlagung ersichtlich.\n\n3.\tRechtliche Beurteilung\n\n3.1.\tZu Spruchpunkt I. (Abweisung)\n\n§ 1 EStG 1988 lautet:\n\n\"(1) Einkommensteuerpflichtig sind nur natürliche Personen.\n\n(2) Unbeschränkt steuerpflichtig sind jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Die"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988","1"],"snippet":"unten) und der daraus möglichen Nachforderung ist für den Bf auch kein Vorteil einer Antragsveranlagung ersichtlich.\n\n3.\tRechtliche Beurteilung\n\n3.1.\tZu Spruchpunkt I. (Abweisung)\n\n§ 1 EStG 1988 lautet:\n\n\"(1) Einkommensteuerpflichtig sind nur natürliche Personen.\n\n(2) Unbeschränkt steuerpflichtig sind jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Die"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["f154eb4a-0637-42d4-a252-b12a0a360674"],"hits":[{"document":{"Geschaeftszahl":"RV/2100098/2025","ID":"f154eb4a-0637-42d4-a252-b12a0a360674","apiPath":[],"caseNumber":"RV/2100098/2025","categorization":{"categoryScore":1,"reasoning":"$6e"},"changedDate":1771372800000,"citation":"RV/2100098/2025","contentType":"head","created":"2026-02-19T00:45:34.770Z","decisionDate":1767744000000,"decisionType":"Bescheidbeschwerde,Einzel,Erkenntnis","documentType":"decision","entity":"Decision","facts":"$6f","hasSummary":true,"id":"f154eb4a-0637-42d4-a252-b12a0a360674","institution":["BFG"],"institutionType":"Unknown","jurisdiction":"at","keywords":[],"legalAssessment":"$70","legalCategories":["Steuerrecht"],"modified":"2026-03-02T00:16:55.208Z","normId":"f154eb4a-0637-42d4-a252-b12a0a360674","outOfEffectDate":190288310400000,"pathPdf":"150/150426/150426.1.pdf","pathZip":"150/150426/150426.zip","publishedDate":1771372800000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.328","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"Geschaeftszahl":"Ro 2024/13/0025","Rechtssatznummer":"1","citation":"Ro 2024/13/0025","documentType":"decision","id":"jwr_2024130025_20250904j01","institution":["VwGH"],"normId":"jwr_2024130025_20250904j01","value":"Ro 2024/13/0025"},{"Geschaeftszahl":"Ro 2024/13/0025","citation":"Ro 2024/13/0025","documentType":"decision","id":"jwt_2024130025_20250904j00","institution":["VwGH"],"normId":"jwt_2024130025_20250904j00","value":"Ro 2024/13/0025"},{"abbreviation":"BAO","citation":"§ 271 Abs. 1 BAO","clauseId":"NOR40215998","documentType":"law","enumeration":"§ 271","id":"10003940.319.0","lawType":"BG","normId":"10003940","value":"§ 271 Abs. 1 BAO"},{"abbreviation":"BAO","citation":"§ 167 Abs. 2 BAO","clauseId":"NOR12043941","documentType":"law","enumeration":"§ 167","id":"10003940.204.1","lawType":"BG","normId":"10003940","value":"§ 167 Abs. 2 BAO"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40274820","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 2 EStG 1988"},{"Geschaeftszahl":"Ra 2022/15/0076","Rechtssatznummer":"1","citation":"Ra 2022/15/0076","documentType":"decision","id":"jwr_2022150076_20241023l01","institution":["VwGH"],"normId":"jwr_2022150076_20241023l01","value":"Ra 2022/15/0076"},{"Geschaeftszahl":"Ra 2022/15/0076","Rechtssatznummer":"3","citation":"Ra 2022/15/0076","documentType":"decision","id":"jwr_2022150076_20241023l03","institution":["VwGH"],"normId":"jwr_2022150076_20241023l03","value":"Ra 2022/15/0076"},{"Geschaeftszahl":"Ra 2022/15/0076","Rechtssatznummer":"2","citation":"Ra 2022/15/0076","documentType":"decision","id":"jwr_2022150076_20241023l02","institution":["VwGH"],"normId":"jwr_2022150076_20241023l02","value":"Ra 2022/15/0076"},{"Geschaeftszahl":"Ra 2021/13/0118","Rechtssatznummer":"4","citation":"Ra 2021/13/0118","documentType":"decision","id":"jwr_2021130118_20231214l04","institution":["VwGH"],"normId":"jwr_2021130118_20231214l04","value":"Ra 2021/13/0118"},{"Geschaeftszahl":"Ra 2021/13/0118","Rechtssatznummer":"3","citation":"Ra 2021/13/0118","documentType":"decision","id":"jwr_2021130118_20231214l03","institution":["VwGH"],"normId":"jwr_2021130118_20231214l03","value":"Ra 2021/13/0118"},{"Geschaeftszahl":"Ra 2021/13/0118","Rechtssatznummer":"2","citation":"Ra 2021/13/0118","documentType":"decision","id":"jwr_2021130118_20231214l02","institution":["VwGH"],"normId":"jwr_2021130118_20231214l02","value":"Ra 2021/13/0118"},{"abbreviation":"EStG 1988","citation":"§ 41 Abs. 1 EStG 1988","clauseId":"NOR40274881","documentType":"law","enumeration":"§ 41","id":"10004570.53.0","lawType":"BG","normId":"10004570","value":"§ 41 Abs. 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 41 Abs. 2 EStG 1988","clauseId":"NOR40274881","documentType":"law","enumeration":"§ 41","id":"10004570.53.2","lawType":"BG","normId":"10004570","value":"§ 41 Abs. 2 EStG 1988"},{"abbreviation":"BAO","citation":"§ 205 Abs. 1 BAO","clauseId":"NOR40246307","documentType":"law","enumeration":"§ 205","id":"10003940.243.0","lawType":"BG","normId":"10003940","value":"§ 205 Abs. 1 BAO"},{"abbreviation":"BAO","citation":"BAO","clauseId":"NOR30007067","documentType":"law","enumeration":"§ 0","id":"10003940","lawType":"BG","normId":"10003940","value":"BAO "},{"Geschaeftszahl":"Ro 2018/15/0005","citation":"Ro 2018/15/0005","documentType":"decision","id":"jwt_2018150005_20190131j00","institution":["VwGH"],"normId":"jwt_2018150005_20190131j00","value":"Ro 2018/15/0005"},{"Geschaeftszahl":"Ro 2018/15/0005","Rechtssatznummer":"2","citation":"Ro 2018/15/0005","documentType":"decision","id":"jwr_2018150005_20190131j02","institution":["VwGH"],"normId":"jwr_2018150005_20190131j02","value":"Ro 2018/15/0005"},{"Geschaeftszahl":"Ro 2018/15/0005","Rechtssatznummer":"1","citation":"Ro 2018/15/0005","documentType":"decision","id":"jwr_2018150005_20190131j01","institution":["VwGH"],"normId":"jwr_2018150005_20190131j01","value":"Ro 2018/15/0005"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Richter ***Ri.*** in der Beschwerdesache ***Bf.***, ***Bf.-Adr.***, vertreten durch die ***stV.***, über die Beschwerden vom 23.12.2024 gegen die Bescheide des Finanzamts Österreich vom 16.12.2024 betreffend Einkommensteuer 2019 - 2023 sow…","source":"at.findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=f154eb4a-0637-42d4-a252-b12a0a360674","stammNr":"150426","summary":{"facts":"$71","keywords":["Einkommensteuer","Doppelbesteuerungsabkommen","Pilot","Malta","Anspruchszinsen"],"legalAssessment":"$72","title":"Einkommensteuerpflicht eines in Österreich ansässigen Piloten mit Tätigkeit für maltesische Fluggesellschaft","verdict":"Die Beschwerden gegen die Einkommensteuerbescheide 2019-2023 werden aufgehoben, während die Beschwerden gegen die Anspruchszinsen abgewiesen werden. Eine ordentliche Revision ist nicht zulässig.","version":2},"title":"Einkommensteuerpflicht eines in Österreich ansässigen Piloten mit Tätigkeit für maltesische Fluggesellschaft","verdict":"Die Beschwerden gegen die Einkommensteuerbescheide 2019-2023 werden aufgehoben, während die Beschwerden gegen die Anspruchszinsen abgewiesen werden. Eine ordentliche Revision ist nicht zulässig.","version":2},"highlight":{"content":{"matched_tokens":["1","EStG","1988","EStG","1988"],"snippet":"Jahren bezog der Bf., neben den verfahrensgegenständlichen, allerdings keine weiteren Einkünfte.\n\nSomit lagen beim Bf. in den verfahrensgegenständlichen Jahren keine Pflichtveranlagungstatbestände iSd. § 41 Abs. 1 EStG 1988 vor. Auch hat der Bf. keine Anträge auf Durchführung von Veranlagung iSd. § 41 Abs. 2 EStG 1988 gestellt. Die amtswegig erlassenen Einkommensteuerbescheide waren somit"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988","EStG","1988"],"snippet":"Jahren bezog der Bf., neben den verfahrensgegenständlichen, allerdings keine weiteren Einkünfte.\n\nSomit lagen beim Bf. in den verfahrensgegenständlichen Jahren keine Pflichtveranlagungstatbestände iSd. § 41 Abs. 1 EStG 1988 vor. Auch hat der Bf. keine Anträge auf Durchführung von Veranlagung iSd. § 41 Abs. 2 EStG 1988 gestellt. Die amtswegig erlassenen Einkommensteuerbescheide waren somit"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["891efede-19ea-49d5-8c37-7a45d0c2f83e"],"hits":[{"document":{"Geschaeftszahl":"RV/7102632/2025","apiPath":[],"citation":"RV/7102632/2025","contentType":"head","decisionDate":1763596800000,"documentType":"decision","hasSummary":false,"id":"891efede-19ea-49d5-8c37-7a45d0c2f83e","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"891efede-19ea-49d5-8c37-7a45d0c2f83e","publishedDate":1768176000000,"refs":[{"abbreviation":"BAO","citation":"§ 279 Abs. 1 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.327.0","lawType":"BG","normId":"10003940","value":"§ 279 Abs. 1 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2014/01/0033","Rechtssatznummer":"5","citation":"Ro 2014/01/0033","documentType":"decision","id":"jwr_2014010033_20140923j05","institution":["VwGH"],"normId":"jwr_2014010033_20140923j05","value":"Ro 2014/01/0033"},{"Geschaeftszahl":"Ro 2014/01/0033","Rechtssatznummer":"1","citation":"Ro 2014/01/0033","documentType":"decision","id":"jwr_2014010033_20140923j01","institution":["VwGH"],"normId":"jwr_2014010033_20140923j01","value":"Ro 2014/01/0033"},{"Geschaeftszahl":"Ro 2016/10/0021","citation":"Ro 2016/10/0021","documentType":"decision","id":"jwt_2016100021_20171220j00","institution":["VwGH"],"normId":"jwt_2016100021_20171220j00","value":"Ro 2016/10/0021"},{"Geschaeftszahl":"Ro 2016/10/0021","Rechtssatznummer":"2","citation":"Ro 2016/10/0021","documentType":"decision","id":"jwr_2016100021_20171220j02","institution":["VwGH"],"normId":"jwr_2016100021_20171220j02","value":"Ro 2016/10/0021"},{"Geschaeftszahl":"Ro 2016/10/0021","Rechtssatznummer":"1","citation":"Ro 2016/10/0021","documentType":"decision","id":"jwr_2016100021_20171220j01","institution":["VwGH"],"normId":"jwr_2016100021_20171220j01","value":"Ro 2016/10/0021"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Richter Mag. Christian Seywald in der Beschwerdesache ***Bf1*** (Beschwerdeführer, abgekürzt: Bf.), Famlienwohnsitz, EUmitgliedsstaat, über die Beschwerde des Bf. vom 16. September 2024 gegen den Einkommensteuerbescheid 2023 des Finanzamte…","source":"findok","caseNumber":"RV/7102632/2025"},"highlight":{"content":{"matched_tokens":["1","EStG","1988","1"],"snippet":"2008/15/0235 , Rechtssatz 2). Somit befand sich der Familienwohnsitz des Bf. im Streitjahr 2023 aufgrund des festgestellten Sachverhaltes in Famlienwohnsitz.\n\nGemäß § 20 Abs. 1 EStG 1988 dürfen bei der Einkünfteermittlung u.a. nicht abgezogen werden:\n\nZ 1: \"Die für den Haushalt des Steuerpflichtigen und für den Unterhalt seiner Familienangehörigen aufgewendeten Beträge.\" Z"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988","1"],"snippet":"2008/15/0235 , Rechtssatz 2). Somit befand sich der Familienwohnsitz des Bf. im Streitjahr 2023 aufgrund des festgestellten Sachverhaltes in Famlienwohnsitz.\n\nGemäß § 20 Abs. 1 EStG 1988 dürfen bei der Einkünfteermittlung u.a. nicht abgezogen werden:\n\nZ 1: \"Die für den Haushalt des Steuerpflichtigen und für den Unterhalt seiner Familienangehörigen aufgewendeten Beträge.\" Z"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["aee81dd7-7837-490e-9c94-fdba5ac24273"],"hits":[{"document":{"Geschaeftszahl":"RV/5100138/2021","apiPath":[],"citation":"RV/5100138/2021","contentType":"head","decisionDate":1765238400000,"documentType":"decision","hasSummary":false,"id":"aee81dd7-7837-490e-9c94-fdba5ac24273","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"aee81dd7-7837-490e-9c94-fdba5ac24273","publishedDate":1767312000000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.327","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40265467","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs 2 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 2 Abs. 3 Z 4 EStG 1988","clauseId":"NOR40246516","documentType":"law","enumeration":"§ 2","id":"10004570.2.6.0.3","lawType":"BG","normId":"10004570","value":"§ 2 Abs 3 Z 4 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 25 Abs. 1 Z 1 EStG 1988","clauseId":"NOR40218827","documentType":"law","enumeration":"§ 25","id":"10004570.31.1.0.0","lawType":"BG","normId":"10004570","value":"§ 25 Abs 1 Z 1 lit a EStG 1988"},{"Geschaeftszahl":"Ro 2014/15/0050","citation":"Ro 2014/15/0050","documentType":"decision","id":"jwt_2014150050_20170223j00","institution":["VwGH"],"normId":"jwt_2014150050_20170223j00","value":"Ro 2014/15/0050"},{"Geschaeftszahl":"Ro 2014/15/0050","Rechtssatznummer":"8","citation":"Ro 2014/15/0050","documentType":"decision","id":"jwr_2014150050_20170223j08","institution":["VwGH"],"normId":"jwr_2014150050_20170223j08","value":"Ro 2014/15/0050"},{"Geschaeftszahl":"Ro 2014/15/0050","Rechtssatznummer":"7","citation":"Ro 2014/15/0050","documentType":"decision","id":"jwr_2014150050_20170223j07","institution":["VwGH"],"normId":"jwr_2014150050_20170223j07","value":"Ro 2014/15/0050"},{"Geschaeftszahl":"Ra 2020/15/0111","Rechtssatznummer":"1","citation":"Ra 2020/15/0111","documentType":"decision","id":"jwr_2020150111_20210510l01","institution":["VwGH"],"normId":"jwr_2020150111_20210510l01","value":"Ra 2020/15/0111"},{"Geschaeftszahl":"Ra 2020/15/0111","citation":"Ra 2020/15/0111","documentType":"decision","id":"jwt_2020150111_20210510l00","institution":["VwGH"],"normId":"jwt_2020150111_20210510l00","value":"Ra 2020/15/0111"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin ***Ri*** in der Beschwerdesache ***Sohn***, geb. am ***Datum1*** und ***Tochter***, geb. am ***Datum2*** als Erben des ***Bf1***, verstorben am ***Datum3*** über die Beschwerde vom 15. Dezember 2020 gegen die Bescheide des Finanz…","source":"findok","caseNumber":"RV/5100138/2021"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"aus den jährlichen Kontrollmitteilungen ersichtlich; daraus lassen sich sowohl Höhe als auch auszahlende Stelle erkennen.\n\n3.\tRechtliche Beurteilung\n\n3.1.\tZu Spruchpunkt I. (Abweisung)\n\nNach § 1 Abs 2 EStG 1988 unterliegen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, der unbeschränkten Steuerpflicht. Diese erstreckt sich auf alle in- und ausländischen Einkünfte.\n\n§"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"aus den jährlichen Kontrollmitteilungen ersichtlich; daraus lassen sich sowohl Höhe als auch auszahlende Stelle erkennen.\n\n3.\tRechtliche Beurteilung\n\n3.1.\tZu Spruchpunkt I. (Abweisung)\n\nNach § 1 Abs 2 EStG 1988 unterliegen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, der unbeschränkten Steuerpflicht. Diese erstreckt sich auf alle in- und ausländischen Einkünfte.\n\n§"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["ccebc670-6c54-4d62-aa02-c9f8d2f875c3"],"hits":[{"document":{"Geschaeftszahl":"RV/2100795/2024","apiPath":[],"citation":"RV/2100795/2024","contentType":"head","decisionDate":1763942400000,"documentType":"decision","hasSummary":false,"id":"ccebc670-6c54-4d62-aa02-c9f8d2f875c3","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"ccebc670-6c54-4d62-aa02-c9f8d2f875c3","publishedDate":1767312000000,"refs":[{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"BAO","citation":"§ 299 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Beschwerdesache des ***Bf1***, ***Bf1-Adr*** über die Beschwerde vom 19. August 2024 gegen den Bescheid des Finanzamtes Österreich vom 14. 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Juni 2012 gegen den Bescheid des Finanzamtes Wien 1/23 (…","source":"findok","caseNumber":"RV/7101464/2019"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"nicht gegeben sind, ist der durch die belangte Behörde erlassene Bescheid absolut nichtig und liegt die Zuständigkeit in gegenständlichem Beschwerdeverfahren weiterhin beim Bundesfinanzgericht.\n\nGem. § 1 Abs 2 EStG 1988 sind jene natürlichen Personen unbeschränkt steuerpflichtig, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Dabei erstreckt sich die unbeschränkte Steuerpflicht auf sämtliche in"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"nicht gegeben sind, ist der durch die belangte Behörde erlassene Bescheid absolut nichtig und liegt die Zuständigkeit in gegenständlichem Beschwerdeverfahren weiterhin beim Bundesfinanzgericht.\n\nGem. § 1 Abs 2 EStG 1988 sind jene natürlichen Personen unbeschränkt steuerpflichtig, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Dabei erstreckt sich die unbeschränkte Steuerpflicht auf sämtliche in"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["jwt_2025150070_20251124l00"],"hits":[{"document":{"Geschaeftszahl":"Ra 2025/15/0070","apiPath":["Vwgh"],"changedDate":1766448000000,"citation":"Ra 2025/15/0070","contentType":"head","decisionDate":1763942400000,"documentType":"decision","facts":"$73","hasSummary":false,"id":"jwt_2025150070_20251124l00","institution":["VwGH"],"institutionType":"Gericht","keywords":[],"legalAssessment":"$74","legalCategories":[],"normId":"jwt_2025150070_20251124l00","publishedDate":1766448000000,"refs":[{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40265467","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 2 EStG 1988"},{"abbreviation":"BAO","citation":"§ 26 BAO","clauseId":"NOR12043723","documentType":"law","enumeration":"§ 26","id":"10003940.28","lawType":"BG","normId":"10003940","value":"§ 26 BAO"},{"abbreviation":"VwGG","citation":"§ 34 Abs. 1 VwGG","clauseId":"NOR40228871","documentType":"law","enumeration":"§ 34","id":"10000795.37.0","lawType":"BG","normId":"10000795","value":"§ 34 Abs. 1 VwGG"},{"abbreviation":"VwGG","citation":"§ 34 Abs. 1a VwGG","clauseId":"NOR40228871","documentType":"law","enumeration":"§ 34","id":"10000795.37.1","lawType":"BG","normId":"10000795","value":"§ 34 Abs. 1a VwGG"},{"abbreviation":"VwGG","citation":"§ 25a Abs. 1 VwGG","clauseId":"NOR40254651","documentType":"law","enumeration":"§ 25a","id":"10000795.26.0","lawType":"BG","normId":"10000795","value":"§ 25a Abs. 1 VwGG"},{"abbreviation":"VwGG","citation":"§ 28 Abs. 3 VwGG","clauseId":"NOR40196853","documentType":"law","enumeration":"§ 28","id":"10000795.28.3","lawType":"BG","normId":"10000795","value":"§ 28 Abs. 3 VwGG"},{"Geschaeftszahl":"Ra 2024/16/0055","Rechtssatznummer":"1","citation":"Ra 2024/16/0055","documentType":"decision","id":"jwr_2024160055_20250324l01","institution":["VwGH"],"normId":"jwr_2024160055_20250324l01","value":"Ra 2024/16/0055"},{"Geschaeftszahl":"Ra 2024/16/0055","Rechtssatznummer":"2","citation":"Ra 2024/16/0055","documentType":"decision","id":"jwr_2024160055_20250324l02","institution":["VwGH"],"normId":"jwr_2024160055_20250324l02","value":"Ra 2024/16/0055"},{"Geschaeftszahl":"Ra 2024/16/0055","Rechtssatznummer":"5","citation":"Ra 2024/16/0055","documentType":"decision","id":"jwr_2024160055_20250324l05","institution":["VwGH"],"normId":"jwr_2024160055_20250324l05","value":"Ra 2024/16/0055"},{"Geschaeftszahl":"Ra 2024/15/0012","Rechtssatznummer":"1","citation":"Ra 2024/15/0012","documentType":"decision","id":"jwr_2024150012_20250507l01","institution":["VwGH"],"normId":"jwr_2024150012_20250507l01","value":"Ra 2024/15/0012"},{"Geschaeftszahl":"Ra 2024/15/0012","Rechtssatznummer":"2","citation":"Ra 2024/15/0012","documentType":"decision","id":"jwr_2024150012_20250507l02","institution":["VwGH"],"normId":"jwr_2024150012_20250507l02","value":"Ra 2024/15/0012"},{"Geschaeftszahl":"Ra 2024/15/0012","citation":"Ra 2024/15/0012","documentType":"decision","id":"jwt_2024150012_20250507l00","institution":["VwGH"],"normId":"jwt_2024150012_20250507l00","value":"Ra 2024/15/0012"}],"snippet":"Der Verwaltungsgerichtshof hat durch den Vorsitzenden Senatspräsident Mag. Novak und den Hofrat Dr. Sutter sowie die Hofrätin Dr. in Lachmayer als Richter und Richterin, unter Mitwirkung der Schriftführerin Mag. Kovacs, über die Revision des I T, vertreten durch die Schneider Wirtschaftsprüfung und …","source":"ris","title":"Einkommensteuerpflicht eines nach Liechtenstein übersiedelten Steuerpflichtigen mit Wohnsitz in Österreich","verdict":"Die Revision wird zurückgewiesen, da keine erhebliche Rechtsfrage vorliegt.","version":2,"caseNumber":"Ra 2025/15/0070"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"der Schweiz. Persönliche Beziehungen zu Liechtenstein bestünden keine. Der Mittelpunkt der Lebensinteressen des Revisionswerbers sei daher im Inland gelegen. Er unterliege somit gemäß § 1 Abs. 2 EStG 1988 der unbeschränkten Einkommensteuerpflicht im Inland. 9 Gegen dieses Erkenntnis richtet sich vorliegende außerordentliche Revision, die zu ihrer Zulässigkeit vorbringt, nach der ständigen Rechtsprechung des Verwaltungsgerichtshofes"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"der Schweiz. Persönliche Beziehungen zu Liechtenstein bestünden keine. Der Mittelpunkt der Lebensinteressen des Revisionswerbers sei daher im Inland gelegen. Er unterliege somit gemäß § 1 Abs. 2 EStG 1988 der unbeschränkten Einkommensteuerpflicht im Inland. 9 Gegen dieses Erkenntnis richtet sich vorliegende außerordentliche Revision, die zu ihrer Zulässigkeit vorbringt, nach der ständigen Rechtsprechung des Verwaltungsgerichtshofes"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["eced534d-3d83-42fe-92db-5bb8267e6a53"],"hits":[{"document":{"Geschaeftszahl":"RV/7103051/2024","apiPath":[],"citation":"RV/7103051/2024","contentType":"head","decisionDate":1762732800000,"documentType":"decision","hasSummary":false,"id":"eced534d-3d83-42fe-92db-5bb8267e6a53","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"eced534d-3d83-42fe-92db-5bb8267e6a53","publishedDate":1765843200000,"refs":[{"abbreviation":"B-VG","citation":"Art. 133 Abs. 4 B-VG","clauseId":"NOR40201324","documentType":"law","enumeration":"Art. 133","id":"10000138.187.5","lawType":"BVG","normId":"10000138","value":"Art 133 Abs 4 B-VG"},{"Geschaeftszahl":"Ro 2024/13/0025","Rechtssatznummer":"1","citation":"Ro 2024/13/0025","documentType":"decision","id":"jwr_2024130025_20250904j01","institution":["VwGH"],"normId":"jwr_2024130025_20250904j01","value":"Ro 2024/13/0025"},{"Geschaeftszahl":"Ro 2024/13/0025","citation":"Ro 2024/13/0025","documentType":"decision","id":"jwt_2024130025_20250904j00","institution":["VwGH"],"normId":"jwt_2024130025_20250904j00","value":"Ro 2024/13/0025"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40265467","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs 2 EStG 1988"},{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"EStG 1988","citation":"§ 2 EStG 1988","clauseId":"NOR40246516","documentType":"law","enumeration":"§ 2","id":"10004570.2","lawType":"BG","normId":"10004570","value":"§ 2 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 39 Abs. 3 EStG 1988","clauseId":"NOR40263365","documentType":"law","enumeration":"§ 39","id":"10004570.51.2","lawType":"BG","normId":"10004570","value":"§ 39 Abs 3 EStG 1988"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch die Richterin Mag. Maria Daniel in der Beschwerdesache Bf***, Bf-Adr*** vertreten durch Aigner Buzanich Rechtsanwälte OG, Mariahilfer Straße 47/3/5, 1060 Wien, über die Beschwerde vom 20. November 2023 gegen den Bescheid des Finanzamtes Ös…","source":"findok","caseNumber":"RV/7103051/2024"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"auf Rückzahlung der Lohnsteuer, Bescheidbeschwerden, Vorlageanträge).\n\nDer Sitz und Ort der Geschäftsleitung der A*** wird von der belangten Behörde nicht bestritten.\n\nRechtliche Würdigung:\n\nGem § 1 Abs 2 EStG 1988 sind jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, unbeschränkt steuerpflichtig. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"auf Rückzahlung der Lohnsteuer, Bescheidbeschwerden, Vorlageanträge).\n\nDer Sitz und Ort der Geschäftsleitung der A*** wird von der belangten Behörde nicht bestritten.\n\nRechtliche Würdigung:\n\nGem § 1 Abs 2 EStG 1988 sind jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, unbeschränkt steuerpflichtig. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["7f400cdd-28f1-4ad8-9c6c-f95efc086c87"],"hits":[{"document":{"Geschaeftszahl":"RV/5100981/2025","apiPath":[],"citation":"RV/5100981/2025","contentType":"head","decisionDate":1764201600000,"documentType":"decision","hasSummary":false,"id":"7f400cdd-28f1-4ad8-9c6c-f95efc086c87","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"7f400cdd-28f1-4ad8-9c6c-f95efc086c87","publishedDate":1765324800000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 4 EStG 1988","clauseId":"NOR40265467","documentType":"law","enumeration":"§ 1","id":"10004570.1.3","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 4 EStG 1988"},{"abbreviation":"EStG 1988","citation":"EStG 1988","clauseId":"NOR40265446","documentType":"law","enumeration":"§ 0","id":"10004570","lawType":"BG","normId":"10004570","value":"EStG 1988 "}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin ***3*** in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, über die Beschwerde vom 19. März 2021 gegen den Bescheid des Finanzamtes Österreich vom 17. März 2021 betreffend Einkommensteuer (Arbeitnehmerveranlagung) 2020, Steuernumme…","source":"findok","caseNumber":"RV/5100981/2025"},"highlight":{"content":{"matched_tokens":["1","EStG","1988"],"snippet":"Bundes-Verfassungsgesetz (B-VG) nicht zulässig.\n\nEntscheidungsgründe\n\nI. Verfahrensgang\n\nIn seiner Arbeitnehmerveranlagung für das Jahr 2020 beantrage der Beschwerdeführer, im folgenden \"der Bf.\", gemäß § 1 Abs. 4 EStG 1988 im Jahr 2020 als unbeschränkt steuerpflichtig in Österreich behandelt zu werden. Ebenso beantragte er darin für seine beiden in Tschechien wohnhaften Kinder den Familienbonus Plus"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988"],"snippet":"Bundes-Verfassungsgesetz (B-VG) nicht zulässig.\n\nEntscheidungsgründe\n\nI. Verfahrensgang\n\nIn seiner Arbeitnehmerveranlagung für das Jahr 2020 beantrage der Beschwerdeführer, im folgenden \"der Bf.\", gemäß § 1 Abs. 4 EStG 1988 im Jahr 2020 als unbeschränkt steuerpflichtig in Österreich behandelt zu werden. Ebenso beantragte er darin für seine beiden in Tschechien wohnhaften Kinder den Familienbonus Plus"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["0aa052e4-dad5-4bf4-8621-5dd396d039ae"],"hits":[{"document":{"Geschaeftszahl":"RV/7100464/2025","apiPath":[],"citation":"RV/7100464/2025","contentType":"head","decisionDate":1763337600000,"documentType":"decision","hasSummary":false,"id":"0aa052e4-dad5-4bf4-8621-5dd396d039ae","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"0aa052e4-dad5-4bf4-8621-5dd396d039ae","publishedDate":1765324800000,"refs":[{"abbreviation":"EStG 1988","citation":"§ 1 Abs. 2 EStG 1988","clauseId":"NOR40265467","documentType":"law","enumeration":"§ 1","id":"10004570.1.1","lawType":"BG","normId":"10004570","value":"§ 1 Abs. 2 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 25 Abs. 1 Z 1 EStG 1988","clauseId":"NOR40218827","documentType":"law","enumeration":"§ 25","id":"10004570.31.1.0.0","lawType":"BG","normId":"10004570","value":"§ 25 Abs. 1 Z 1 lit. a EStG 1988"},{"Geschaeftszahl":"Ro 2024/13/0025","Rechtssatznummer":"1","citation":"Ro 2024/13/0025","documentType":"decision","id":"jwr_2024130025_20250904j01","institution":["VwGH"],"normId":"jwr_2024130025_20250904j01","value":"Ro 2024/13/0025"},{"Geschaeftszahl":"Ro 2024/13/0025","citation":"Ro 2024/13/0025","documentType":"decision","id":"jwt_2024130025_20250904j00","institution":["VwGH"],"normId":"jwt_2024130025_20250904j00","value":"Ro 2024/13/0025"},{"Geschaeftszahl":"Ra 2022/15/0076","Rechtssatznummer":"1","citation":"Ra 2022/15/0076","documentType":"decision","id":"jwr_2022150076_20241023l01","institution":["VwGH"],"normId":"jwr_2022150076_20241023l01","value":"Ra 2022/15/0076"},{"Geschaeftszahl":"Ra 2022/15/0076","Rechtssatznummer":"3","citation":"Ra 2022/15/0076","documentType":"decision","id":"jwr_2022150076_20241023l03","institution":["VwGH"],"normId":"jwr_2022150076_20241023l03","value":"Ra 2022/15/0076"},{"Geschaeftszahl":"Ra 2022/15/0076","Rechtssatznummer":"2","citation":"Ra 2022/15/0076","documentType":"decision","id":"jwr_2022150076_20241023l02","institution":["VwGH"],"normId":"jwr_2022150076_20241023l02","value":"Ra 2022/15/0076"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin***Ri*** in der Beschwerdesache des ***Bf1***, ***Bf1-Adr***, über die Beschwerde vom 12. November 2024 gegen den Bescheid des ***FA*** vom 18. Oktober 2024 betreffend Einkommensteuer (Arbeitnehmerveranlagung) 2022 Steuernummer **…","source":"findok","caseNumber":"RV/7100464/2025"},"highlight":{"content":{"matched_tokens":["1","EStG","1988","1","1","EStG","1988"],"snippet":"bezogenen Einkünften aus nichtselbständiger Arbeit hat oder nicht.\n\nDer Beschwerdeführer hat seinen Wohnsitz und den Mittelpunkt seiner Lebensinteressen im Inland und ist daher gemäß § 1 Abs. 2 EStG 1988 unbeschränkt steuerpflichtig. Als angestellter Pilot erzielt er Einkünfte aus nichtselbständiger Arbeit (§ 25 Abs. 1 Z 1 lit. a EStG 1988).\n\nDer VwGH sprach zu"}},"highlights":[{"field":"content","matched_tokens":["1","EStG","1988","1","1","EStG","1988"],"snippet":"bezogenen Einkünften aus nichtselbständiger Arbeit hat oder nicht.\n\nDer Beschwerdeführer hat seinen Wohnsitz und den Mittelpunkt seiner Lebensinteressen im Inland und ist daher gemäß § 1 Abs. 2 EStG 1988 unbeschränkt steuerpflichtig. Als angestellter Pilot erzielt er Einkünfte aus nichtselbständiger Arbeit (§ 25 Abs. 1 Z 1 lit. a EStG 1988).\n\nDer VwGH sprach zu"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["1a80e5b0-80fc-43fb-920e-41d4d157b2b7"],"hits":[{"document":{"Geschaeftszahl":"RV/7103639/2018","apiPath":[],"citation":"RV/7103639/2018","contentType":"head","decisionDate":1762128000000,"documentType":"decision","hasSummary":false,"id":"1a80e5b0-80fc-43fb-920e-41d4d157b2b7","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"1a80e5b0-80fc-43fb-920e-41d4d157b2b7","publishedDate":1763683200000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"EStG 1988","citation":"§ 16 Abs. 1 EStG 1988","clauseId":"NOR40265469","documentType":"law","enumeration":"§ 16","id":"10004570.21.0","lawType":"BG","normId":"10004570","value":"§ 16 Abs. 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 1 EStG 1988","clauseId":"NOR40265467","documentType":"law","enumeration":"§ 1","id":"10004570.1","lawType":"BG","normId":"10004570","value":"EStG 1988 "},{"Geschaeftszahl":"Ra 2016/13/0016","citation":"Ra 2016/13/0016","documentType":"decision","id":"jwt_2016130016_20181220l00","institution":["VwGH"],"normId":"jwt_2016130016_20181220l00","value":"Ra 2016/13/0016"},{"Geschaeftszahl":"Ra 2016/13/0016","Rechtssatznummer":"2","citation":"Ra 2016/13/0016","documentType":"decision","id":"jwr_2016130016_20181220l02","institution":["VwGH"],"normId":"jwr_2016130016_20181220l02","value":"Ra 2016/13/0016"},{"Geschaeftszahl":"Ra 2016/13/0016","Rechtssatznummer":"1","citation":"Ra 2016/13/0016","documentType":"decision","id":"jwr_2016130016_20181220l01","institution":["VwGH"],"normId":"jwr_2016130016_20181220l01","value":"Ra 2016/13/0016"},{"Geschaeftszahl":"Ro 2021/15/0037","Rechtssatznummer":"1","citation":"Ro 2021/15/0037","documentType":"decision","id":"jwr_2021150037_20230421j01","institution":["VwGH"],"normId":"jwr_2021150037_20230421j01","value":"Ro 2021/15/0037"},{"Geschaeftszahl":"Ro 2021/15/0037","citation":"Ro 2021/15/0037","documentType":"decision","id":"jwt_2021150037_20230421j00","institution":["VwGH"],"normId":"jwt_2021150037_20230421j00","value":"Ro 2021/15/0037"},{"Geschaeftszahl":"Ra 2018/15/0075","citation":"Ra 2018/15/0075","documentType":"decision","id":"jwt_2018150075_20181122l00","institution":["VwGH"],"normId":"jwt_2018150075_20181122l00","value":"Ra 2018/15/0075"},{"Geschaeftszahl":"Ra 2018/15/0075","Rechtssatznummer":"2","citation":"Ra 2018/15/0075","documentType":"decision","id":"jwr_2018150075_20181122l02","institution":["VwGH"],"normId":"jwr_2018150075_20181122l02","value":"Ra 2018/15/0075"},{"Geschaeftszahl":"Ra 2018/15/0075","Rechtssatznummer":"1","citation":"Ra 2018/15/0075","documentType":"decision","id":"jwr_2018150075_20181122l01","institution":["VwGH"],"normId":"jwr_2018150075_20181122l01","value":"Ra 2018/15/0075"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin ***Ri*** in der Beschwerdesache ***Bf***, ***Bf-Adr***, über die Beschwerde vom 7. 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Die Judikatur des Verwaltungsgerichtshofes zum allgemeinen Werbungskostenbegriff des § 16 Abs. 1 EStG 1988 ist heranzuziehen.\n\nZu den Werbungskosten gemäß § 16 Abs. 1 erster Satz EStG 1988 zählen als \"Aufwendungen oder Ausgaben zur Erwerbung, Sicherung oder Erhaltung der"}],"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["f39be49b-9edc-48db-81b3-402cff57a04e"],"hits":[{"document":{"Geschaeftszahl":"RV/2100410/2025","apiPath":[],"citation":"RV/2100410/2025","contentType":"head","decisionDate":1761177600000,"documentType":"decision","hasSummary":false,"id":"f39be49b-9edc-48db-81b3-402cff57a04e","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"f39be49b-9edc-48db-81b3-402cff57a04e","publishedDate":1763942400000,"refs":[{"abbreviation":"BAO","citation":"§ 9 BAO","clauseId":"NOR12043780","documentType":"law","enumeration":"§ 9","id":"10003940.11","lawType":"BG","normId":"10003940","value":"§ 9 BAO"},{"abbreviation":"BAO","citation":"§ 9 Abs. 1 BAO","clauseId":"NOR12043780","documentType":"law","enumeration":"§ 9","id":"10003940.11.0","lawType":"BG","normId":"10003940","value":"§ 9 Abs. 1 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"IO","citation":"§ 156a IO","clauseId":"NOR40117983","documentType":"law","enumeration":"§ 156a","id":"10001736.203","lawType":"BG","normId":"10001736","value":"§ 156a IO"},{"abbreviation":"FBG","citation":"§ 40 FBG","clauseId":"NOR40217599","documentType":"law","enumeration":"§ 40","id":"10002997.45","lawType":"BG","normId":"10002997","value":"§ 40 FBG"},{"abbreviation":"PV","citation":"PV","clauseId":"NOR11011287","documentType":"law","enumeration":"§ 0","id":"10011054","lawType":"V","normId":"10011054","value":"PV"},{"abbreviation":"BAO","citation":"§ 20 BAO","clauseId":"NOR12043791","documentType":"law","enumeration":"§ 20","id":"10003940.22","lawType":"BG","normId":"10003940","value":"§ 20 BAO"},{"abbreviation":"BAO","citation":"§ 238 BAO","clauseId":"NOR40246314","documentType":"law","enumeration":"§ 238","id":"10003940.281","lawType":"BG","normId":"10003940","value":"§ 238 BAO"},{"abbreviation":"BAO","citation":"§ 93 BAO","clauseId":"NOR12043866","documentType":"law","enumeration":"§ 93","id":"10003940.106","lawType":"BG","normId":"10003940","value":"§ 93 BAO"},{"abbreviation":"BAO","citation":"BAO","clauseId":"NOR30007067","documentType":"law","enumeration":"§ 0","id":"10003940","lawType":"BG","normId":"10003940","value":"BAO "},{"abbreviation":"UGB","citation":"§ 211 Abs. 1 UGB","clauseId":"NOR40214163","documentType":"law","enumeration":"§ 211","id":"10001702.153.0","lawType":"BG","normId":"10001702","value":"§ 211 Abs 1 UGB"},{"abbreviation":"EStG 1988","citation":"§ 1 EStG 1988","clauseId":"NOR40265467","documentType":"law","enumeration":"§ 1","id":"10004570.1","lawType":"BG","normId":"10004570","value":"EStG 1988 "},{"abbreviation":"BAO","citation":"§ 80 Abs. 1 BAO","clauseId":"NOR40258392","documentType":"law","enumeration":"§ 80","id":"10003940.88.0","lawType":"BG","normId":"10003940","value":"§ 80 Abs. 1 BAO"},{"abbreviation":"BAO","citation":"§ 238 Abs. 1 BAO","clauseId":"NOR40246314","documentType":"law","enumeration":"§ 238","id":"10003940.281.0","lawType":"BG","normId":"10003940","value":"§ 238 Abs. 1 BAO"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Einzelrichter über die Beschwerde der Bf, Bf-Adr, vertreten durch die N & N Steuerberatungsgesellschaft m.b.H., Schubertstraße 68, 8010 Graz, vom 14.12.2021 gegen den Bescheid des Finanzamtes Österreich vom 17.11.2021 betreffend Haftung ge…","source":"findok","caseNumber":"RV/2100410/2025"},"highlight":{"content":{"matched_tokens":["EStG","1988"],"snippet":"eines Kredites. 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