Field help:
   		  		    (2023)		  
			Was the unlimited tax liability terminated in 2023?		  
		  		  		  		  		  		      	      	  		      	      		
           	           	
           	    		    			    			
   				
  			                If the unlimited tax liability was terminated in 2023 (e.g. by leaving Germany), then select "yes".
A person subject to limited tax liability can be treated as a person with unlimited tax liability (fully taxable) upon request. In the case of unlimited tax liability, personal and family-related tax benefits can be granted.
Therefore, as a rule, being treated as a fully taxable person leads to a lower tax.