| [ 1 ] |
§ 8 AO. |
| [ 2 ] |
§ 9 AO. |
| [ 3 ] |
§ 1 Abs. 1 EStG. |
| [ 4 ] |
§ 108 Abs. 1 AO. |
| [ 5 ] |
§ 187 Abs. 1 BGB. |
| [ 6 ] |
§ 191 BGB. |
| [ 7 ] |
§ 41c EStG. |
| [ 8 ] |
§ 1 Abs. 2 EStG. |
| [ 9 ] |
§ 32a Abs. 1 EStG. |
| [ 10 ] |
§ 1 Abs. 3 Satz 2 2. Halbsatz EStG, Zur Ländergruppeneinteilung vgl. BMF, Schreiben v. 18.12.2023, IV D 5 – S 2285/19/10001 :004, BStBl 2023 I S. 2236. |
| [ 11 ] |
§ 1 Abs. 3 Satz 4 EStG. |
| [ 12 ] |
§ 1 Abs. 3 EStG. |
| [ 13 ] |
§ 49 Abs. 1 Nr. 4 EStG. |
| [ 14 ] |
§ 39 Abs. 3 Satz 1 EStG. |
| [ 15 ] |
§ 39 Abs. 3 Satz 5 EStG. |
| [ 16 ] |
BMF, Schreiben v. 7.11.2019, IV C 5 – S 2363/19/10007 :001, BStBl 2019 I S. 1087. |
| [ 17 ] |
§ 1a EStG. |
| [ 18 ] |
§ 1 Abs. 1 EStG. |
| [ 19 ] |
§ 32a Abs. 1 EStG. |
| [ 20 ] |
§ 1 Abs. 3 Satz 2-4 EStG. |
| [ 21 ] |
S. Grenzpendler, § 1 Abs. 3 EStG. |