Field help:
Is <%0100301%> a citizen of an EU / EEA country?
Select "yes" if you hold the nationality of an EU/EEA country.
This information is relevant if your residence in the year 2024 was in an EU/EEA country or Switzerland. In this case, you can claim personal and family-related tax allowances, such as:
- Special expense deduction for maintenance payments to divorced or separated spouses residing in an EU/EEA country or Switzerland,
- Deduction of pension and compensation payments within the framework of pension adjustments,
- Spouse-related benefits (e.g. spouse splitting) if your spouse lives in an EU/EEA country or Switzerland and there is no permanent separation.
Condition: At least 90% of the joint income must be subject to German income tax, or the income not taxable in Germany must not exceed 23.568 Euro in the year 2024.
Country reduction: The threshold is reduced depending on the country of residence as follows:
- by a quarter: e.g. Estonia, Poland, Spain, Czech Republic
- by half: e.g. Bulgaria, Romania
For certain benefits, an official certificate from the foreign tax authority regarding the taxation of the payments is also required.
