Field help:
(2023)
Did <%0100301%> live abroad all year round in 2023?
Did <%0100801%> live abroad all year round in 2023?
Select "yes" if you had your residence or habitually resided abroad for the whole year 2023.
If you do not have a residence or do not habitually reside in Germany, you will be treated, upon application, as fully taxable if
- at least 90% of your income is subject to German income tax or
- if the income not subject to German income tax in 2023 does not exceed 10.908 Euro.
This amount will be reduced as follows depending on the group of countries:
- for countries in country group 2 by 25% to 8.181 Euro
- for countries in country group 3 by 50% to 5.454 Euro
- for countries in country group 4 by 75% to 2.727 Euro.
If you had your residence or habitually resided abroad during the tax year, received domestic income and wish to take advantage of the personal and family tax benefits, you must complete the following information in order to be treated as a fully taxable person in Germany.
This is also possible if your spouse was a resident or had a habitual residence in an EU/EEA country during the tax year, but you are a fully taxable person in Germany or treated as a fully taxable person upon application.
