Field help:
(2023)
Was the place of residence outside of Germany for the whole year or part of the year 2023?
Select "yes" if you lived wholly or partly abroad in 2023.
No domicile/habitual residence in Germany:
If you had neither a domicile nor a habitual residence in Germany, you can only be treated as fully taxable upon application. This applies if at least 90% of your income is subject to German income tax or if your income not taxed in Germany does not exceed 10.908 Euro in 2023.
Partial change of residence between Germany and abroad:
If you lived partly in Germany and partly abroad in 2023, you were only subject to unlimited tax liability for the periods spent in Germany. Income earned abroad outside this period and not taxed in Germany is considered for the so-called progression clause. This means they increase your tax rate for taxable German income.
