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Field help: (2024) Does the recipient live in Germany?

This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at:
(2025): Does the recipient live in Germany?

If the recipient of the payments lives in Germany, select "yes".

This information is required so that the tax office can recognise the deduction of special expenses.

If the recipient is resident in Germany, their identification number must also be provided.