Field help:
Did <%0100301%> reside at least temporarily in a low-tax country?
Select "yes" if you lived in a low-tax country (so-called low-tax country) at least temporarily after moving out of Germany in 2024.
This information is only required if you moved abroad from Germany during the year 2024.
If you select "Yes", the tax office will check whether extended limited tax liability applies under § 2 AStG. This may mean that you remain subject to income tax in Germany on all income for up to 10 years after moving away – unless it concerns certain foreign income as defined in § 34c para. 1 EStG.
What is considered a low-tax country?
A country is considered to have low taxation if:
- the income tax for a single taxpayer with a fictitious income of 77,000 Euro is more than one-third below the German level,
- or a preferential tax rate (e.g. for foreign investors) is granted.
In case of doubt, the Federal Central Tax Office decides whether a low-tax country is involved (BMF letter dated 14.05.2004: Principles for the application of the Foreign Tax Act).
