(2024)
What conditions must be met to apply for unlimited tax liability?
If you have neither a residence nor a habitual abode in Germany, you can apply to be treated as fully liable for income tax (fictive unlimited tax liability).
The conditions for this are:
- You are a natural person.
- You have domestic income.
- At least 90% of your income in the calendar year is subject to German income tax, or your income not subject to German income tax does not exceed the tax-free allowance. The tax-free allowance in 2024 is 11,784 Euro for single persons and 23,568 Euro for married couples. The tax-free allowance may be reduced according to the country group classification of the Federal Ministry of Finance.
- You prove the amount of income not subject to German income tax with a certificate from the relevant foreign tax authority. For this purpose, you must submit the form "Certificate EU/EEA" or "Certificate outside EU/EEA" together with your tax documents.
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