Field help:
Did <%0100301%> live outside of Germany for the entire year 2024?
Did <%0100801%> live outside of Germany for the entire year 2024?
Select "yes" if you had your residence or habitually resided abroad for the whole year 2024.
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 2024 does not exceed 11.784 Euro.
This amount will be reduced as follows depending on the group of countries:
- for countries in country group 2 by 25% to 8.838 Euro
- for countries in country group 3 by 50% to 5.892 Euro
- for countries in country group 4 by 75% to 2.946 Euro.
If you have lived or resided abroad while earning income in Germany, you can benefit from personal and family-related tax advantages. To do so, you must complete the following information in order to be treated as having unlimited tax liability in Germany.
This is also possible if your spouse lived in an EU/EEA country during the tax year or resided in an EU/EEA country and you are either fully liable to pay tax in Germany or are treated as fully liable to pay income tax in Germany upon request.
