I want to open a bank account and there is a form about my tax status. Please take a look at the following picture.


I want to fill in this form but I don't know which option is for me. I am from Iran and have resident permit in Germany and also a tax number. Which one of these words is for me? Gebietsansässig or Gebietsfremd? And what are those options below ( look at attached pic ) please also tell me about Steuerinländer and Steuerausländer.

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    This is all about what tax regulations the bank should assume. If you live in Germany most time of the year, you are gebietsansässig. Also, assuming you aren't living on Helgoland or in Büsingen, you are Steuerinländer then. The last question is about countries which also tax their citizens living abroad. The U.S. for example does, and if I remember correct, it's one of the very few countries that do. Residents of Büsingen have to give their Swiss TIN here. – Janka Jan 30 at 6:17
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    I'd say this is more of a legal question than a language question. – RHa Jan 30 at 7:01
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    That question definitely has a linguistic component in that the usual meanings seem reversed: An Inländer in the technical language employed here could be a foreigner residing in Germany, an Ausländer a German residing abroad. – David Vogt Jan 30 at 9:28
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    @Janka: Bist Du vom Fach? Von der Gestaltung wirkt es auf mich so, als gäbe es 3 Fälle von gebietsansässig, die unter dem Punkt aufgelistet sind. Insbesondere der Bundeswehrsoldat, der im Ausland stationiert ist, scheint mir auf das Gegenteil dessen zu verweisen, was Du behauptest. – user unknown Jan 30 at 14:33
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    I agree with userunknown and think @Janka did misunderstand the form. Reza, if you don't have an additional note explaining the questions (or are still unsure after reading that) I strongly recommend to approach a bank employee in a face-to-face talk and fill in the form together with him/her. – Volker Landgraf Jan 30 at 15:31

I'm answering this question because it is of linguistic interest. It is about a case where the common and technical meanings of a term are reversed.

Duden defines Ausländer as

Angehöriger eines fremden Staates; ausländischer Staatsangehöriger

However, paragraph 2 subparagraph 15 of the Außenwirtschaftsgesetz (AWG) defines Inländer as

natürliche Personen mit Wohnsitz oder gewöhnlichem Aufenthalt im Inland

and derives Ausländer in subparagraph 5 as

Ausländer sind alle Personen […], die keine Inländer sind.

Therefore, a foreign citizen residing in Germany is an Ausländer in common parlance, but an Inländer in the technical sense of the AWG. Conversely, a German living abroad is not an Ausländer in common parlance, but they are in the technical sense.

(The terms gebietsansässig and gebietsfremd are from an older revision of the relevant law; they are defined similarly.)

The second part you highlighted is not of linguistic interest (but note that it is less about Inländer versus Ausländer and more about unbeschränkt versus beschränkt steuerpflichtig).

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