Field help:
(2023)
Should <%0100301%> be treated as a fully taxable person?
Please select "yes" if you want to be treated as fully taxable.
In order to claim personal and family-related tax benefits, you must apply for unlimited tax liability.
You can only apply for unlimited tax liability if you also earn income in Germany. If you live abroad and continue to earn income in Germany, you are subject to limited tax liability.
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.
Income that is not subject to German income tax must be proven by a statement from the relevant tax authority in your home country. If you are a citizen of a member state of the European Union (EU) or of the EEA states Liechtenstein, Norway or Iceland and reside in one of these states, use the form "Statement EU / EEA" and the form "Statement outside EU / EEA".
