{"id":1045,"date":"2018-12-05T17:05:44","date_gmt":"2018-12-06T03:05:44","guid":{"rendered":"http:\/\/www.germanconsulhawaii.com\/?page_id=1045"},"modified":"2026-07-13T10:22:22","modified_gmt":"2026-07-13T20:22:22","slug":"steuernimausland","status":"publish","type":"page","link":"https:\/\/www.germanconsulhawaii.com\/en\/steuernimausland\/","title":{"rendered":"Foreign taxes"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1045\" class=\"elementor elementor-1045\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-795c8a5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"795c8a5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0affa6d\" data-id=\"0affa6d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f90085 elementor-widget elementor-widget-theme-site-logo elementor-widget-image\" data-id=\"6f90085\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-site-logo.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.germanconsulhawaii.com\/en\">\n\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"361\" height=\"150\" src=\"https:\/\/www.germanconsulhawaii.com\/wp-content\/uploads\/2023\/02\/HonoraryConsulOfTheFederalRepublic-Logo.jpg\" class=\"attachment-full size-full wp-image-1626\" alt=\"\" srcset=\"https:\/\/www.germanconsulhawaii.com\/wp-content\/uploads\/2023\/02\/HonoraryConsulOfTheFederalRepublic-Logo.jpg 361w, https:\/\/www.germanconsulhawaii.com\/wp-content\/uploads\/2023\/02\/HonoraryConsulOfTheFederalRepublic-Logo-300x125.jpg 300w\" sizes=\"(max-width: 361px) 100vw, 361px\" \/>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d0b0d4e\" data-id=\"d0b0d4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a17751 elementor-nav-menu__align-justify elementor-nav-menu--dropdown-mobile elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"6a17751\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-background e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-6a17751\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2644\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/reisedokumente\/\" class=\"elementor-item\">Travel documents<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-202\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/reisedokumente\/reisepass\/\" class=\"elementor-sub-item\">Passport<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-194\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/reisedokumente\/green-card\/\" class=\"elementor-sub-item\">Green Card<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-33\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/reisedokumente\/visaangelegenheiten\/\" class=\"elementor-sub-item\">Visa<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-176\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/urkunden-formulare\/\" class=\"elementor-item\">Certificates<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-469\"><a href=\"\/en\/start\/urkunden-formulare\/\" class=\"elementor-sub-item\">Family matters<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-34\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/beibehaltung-der-staatsburgerschaft\/\" class=\"elementor-item\">Nationality<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2951\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/finanzen\/\" class=\"elementor-item\">Finances<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1065\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/steuernimausland\/\" class=\"elementor-sub-item\">Foreign taxes<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1232\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/steuernimausland-2\/\" class=\"elementor-sub-item\">Customs and import<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-32\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/notfall\/\" class=\"elementor-item\">Emergency<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-6a17751\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2644\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/reisedokumente\/\" class=\"elementor-item\" tabindex=\"-1\">Travel documents<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-202\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/reisedokumente\/reisepass\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Passport<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-194\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/reisedokumente\/green-card\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Green Card<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-33\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/reisedokumente\/visaangelegenheiten\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Visa<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-176\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/urkunden-formulare\/\" class=\"elementor-item\" tabindex=\"-1\">Certificates<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-469\"><a href=\"\/en\/start\/urkunden-formulare\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Family matters<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-34\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/beibehaltung-der-staatsburgerschaft\/\" class=\"elementor-item\" tabindex=\"-1\">Nationality<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2951\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/finanzen\/\" class=\"elementor-item\" tabindex=\"-1\">Finances<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1065\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/steuernimausland\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Foreign taxes<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1232\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/steuernimausland-2\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Customs and import<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-32\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/notfall\/\" class=\"elementor-item\" tabindex=\"-1\">Emergency<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-95e73a9 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"95e73a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-abba302\" data-id=\"abba302\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03cf896 elementor-cta--skin-cover elementor-cta--valign-middle elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"03cf896\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.germanconsulhawaii.com\/wp-content\/uploads\/2023\/02\/Steuern-in-den-USA.jpg);\" role=\"img\" aria-label=\"Steuern-in-den-USA\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t \t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1bc5eb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bc5eb2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b92eba5\" data-id=\"b92eba5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bac4fd7 elementor-widget elementor-widget-heading\" data-id=\"bac4fd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Foreign taxes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596f08 elementor-widget elementor-widget-text-editor\" data-id=\"e596f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ein Doppelbesteuerungsabkommen (DBA) dient dazu, Steuerzahler vor einer Doppelbesteuerung zu sch\u00fctzen.\u00a0Das Abkommen ist ein v\u00f6lkerrechtlicher Vertrag zwischen zwei Staaten.<\/p><p>Damit soll vermieden werden, dass nat\u00fcrliche oder juristische Personen, die in zwei verschiedenen Staaten Eink\u00fcnfte beziehen, doppelt besteuert werden, also auch in beiden Staaten Steuern zahlen m\u00fcssen.<\/p><p>Zun\u00e4chst gilt, dass Arbeitnehmer in dem Land Steuern zahlen m\u00fcssen, in dem sie auch arbeiten.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9990ca4 elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"9990ca4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.germany.info\/us-de\/service\/steuern\/doppelbesteuerung\/1217024\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Mehr Informationen zur Doppelbesteuerung <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bb642e elementor-widget elementor-widget-text-editor\" data-id=\"4bb642e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sollten Sie weitere Fragen haben, finden Sie hier Servicenummern und eine Liste deutschsprachiger Anw\u00e4lte und Uebersetzer, die sich in diesem Bereich auskennen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c0b69c elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"8c0b69c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.germany.info\/us-en\/service\/09-Taxes\/taxes\/910342\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Deutsche Anw\u00e4lte und \u00dcbersetzer in den USA<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5382fd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5382fd2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf95abb\" data-id=\"cf95abb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-643335f elementor-widget elementor-widget-heading\" data-id=\"643335f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Konten in Deutschland von US Residents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be99342 elementor-widget elementor-widget-text-editor\" data-id=\"be99342\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Foreign Account Tax (FACTA)<\/h5><p>Finanzinstitute weltweit m\u00fcssen nach dem Foreign Account Tax (FATCA) Daten \u00fcber ihre US-steuerpflichtigen Kontoinhaber an die US Steuerbeh\u00f6rde (Internal Revenue Service \u2013 IRS) \u00fcbermitteln.<\/p><p>Deutsche Banken m\u00fcssen daher die bei ihnen gef\u00fchrten Konten von US-Residents an das Bundeszentralamt f\u00fcr Steuern (BZSt) melden, dass dann die Daten an den IRS weiterleitet.<\/p><p>Mit diesen Informationen kann die IRS die Angaben ihrer Steuerschuldner pr\u00fcfen \u2013 und F\u00e4lle von Steuerhinterziehung aufdecken.<\/p><p>Da viele deutsche Kreditinstitute den Aufwand der Meldepflicht vermeiden wollen, lassen nur sehr wenige Banken in Deutschland zu, dass US Residents Zins- oder Anlageertr\u00e4ge auf deutschen Konten erwirtschaften k\u00f6nnen. Somit sind viele Deutsche, die in den USA leben, aber in Deutschland Verm\u00f6gensanlagen besitzen, gezwungen zinslose Anlagen in kauf zu nehmen oder Ihr Geld aus dem Ausland in die USA zu verlegen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a345f0f elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"a345f0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.bzst.de\/DE\/Steuern_International\/FATCA\/FATCA_node.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Mehr Informationen zu FACTA Grundlagen <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1645401 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1645401\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-0e175e7\" data-id=\"0e175e7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de5bbb5 elementor-widget elementor-widget-theme-site-logo elementor-widget-image\" data-id=\"de5bbb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-site-logo.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.germanconsulhawaii.com\/en\">\n\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"361\" height=\"150\" src=\"https:\/\/www.germanconsulhawaii.com\/wp-content\/uploads\/2023\/02\/HonoraryConsulOfTheFederalRepublic-Logo.jpg\" class=\"attachment-full size-full wp-image-1626\" alt=\"\" srcset=\"https:\/\/www.germanconsulhawaii.com\/wp-content\/uploads\/2023\/02\/HonoraryConsulOfTheFederalRepublic-Logo.jpg 361w, https:\/\/www.germanconsulhawaii.com\/wp-content\/uploads\/2023\/02\/HonoraryConsulOfTheFederalRepublic-Logo-300x125.jpg 300w\" sizes=\"(max-width: 361px) 100vw, 361px\" \/>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8edfc6 elementor-hidden-desktop elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a8edfc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-ff6366c\" data-id=\"ff6366c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4363dee elementor-widget elementor-widget-heading\" data-id=\"4363dee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4d5e30 elementor-widget elementor-widget-text-editor\" data-id=\"f4d5e30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Mr. Denis Salle, MA, MBA<\/strong><\/p><p>Phone | (+1) (808) 377 46 06<\/p><p>Email | honolulu@hk-diplo.de<\/p><p class=\"p1\">Hours of Operation | Fridays 9am-3pm<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e16f42 elementor-hidden-desktop elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8e16f42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-a484601\" data-id=\"a484601\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b250f95 elementor-widget elementor-widget-heading\" data-id=\"b250f95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Address<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63462e7 elementor-widget elementor-widget-text-editor\" data-id=\"63462e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>German Honorary Consul <\/strong><\/p><p>in Honolulu | HI<\/p><p>3919 Sierra Drive<\/p><p>Honolulu | HI | 96216-3342<\/p><p>United States<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4953ceb elementor-hidden-desktop elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4953ceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-b363c9f\" data-id=\"b363c9f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09d9738 elementor-nav-menu__align-center elementor-nav-menu--dropdown-none elementor-widget elementor-widget-nav-menu\" data-id=\"09d9738\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-background e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-09d9738\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2182\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/deutsches-in-hawaii\/\" class=\"elementor-item\">Germans in Hawaii<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/kontakt\/\" class=\"elementor-item\">Contact<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-09d9738\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2182\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/deutsches-in-hawaii\/\" class=\"elementor-item\" tabindex=\"-1\">Germans in Hawaii<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40\"><a href=\"https:\/\/www.germanconsulhawaii.com\/en\/kontakt\/\" class=\"elementor-item\" tabindex=\"-1\">Contact<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8730eee elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"8730eee\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8c5601\" data-id=\"c8c5601\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85ea0ae elementor-widget elementor-widget-text-editor\" data-id=\"85ea0ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a92026-German-Honorary-Consul-in-Hawaii<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Steuern im Ausland Ein Doppelbesteuerungsabkommen (DBA) dient dazu, Steuerzahler vor einer Doppelbesteuerung zu sch\u00fctzen.\u00a0Das Abkommen ist ein v\u00f6lkerrechtlicher Vertrag zwischen zwei Staaten. Damit soll vermieden werden, dass nat\u00fcrliche oder juristische Personen, die in zwei verschiedenen Staaten Eink\u00fcnfte beziehen, doppelt besteuert werden, also auch in beiden Staaten Steuern zahlen m\u00fcssen. Zun\u00e4chst gilt, dass Arbeitnehmer in dem [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"footnotes":""},"class_list":["post-1045","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.germanconsulhawaii.com\/en\/wp-json\/wp\/v2\/pages\/1045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.germanconsulhawaii.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.germanconsulhawaii.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.germanconsulhawaii.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.germanconsulhawaii.com\/en\/wp-json\/wp\/v2\/comments?post=1045"}],"version-history":[{"count":94,"href":"https:\/\/www.germanconsulhawaii.com\/en\/wp-json\/wp\/v2\/pages\/1045\/revisions"}],"predecessor-version":[{"id":3711,"href":"https:\/\/www.germanconsulhawaii.com\/en\/wp-json\/wp\/v2\/pages\/1045\/revisions\/3711"}],"wp:attachment":[{"href":"https:\/\/www.germanconsulhawaii.com\/en\/wp-json\/wp\/v2\/media?parent=1045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}