Nach dem Nationaliätsprinzip wird für die unbeschränkte Tax liability einer natürlichen Person auf die Staatsangehörigkeit abgestellt. Es ist steuerlich unerheblich, ob ein tatsächlicher Aufenthalt im Inland oder im Ausland vorliegt. Das Nationalitätsprinzip ist vom Residence principle verdrängt worden.
It still has a meaning especially in US tax law. In Germany only relevant for German citizens who are resident abroad, are employed by a domestic legal entity under public law and receive income from a domestic public fund (Section 1 (2) sentence 1 EStG).
Nationality principle
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