Field help:
Was the unlimited tax liability terminated in 2024?
If the unlimited tax liability was terminated in 2024 (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.