Field help:
Select "yes" if you lived abroad during all the year or part of the year 2024.
No permanent residence/address in Germany:
If you had neither a residence nor a permanent address in Germany, you can only be treated as having unlimited tax liability if you apply for it. This applies if at least 90% of your income is subject to German income tax or if your income not taxed in Germany does not exceed 11.784 Euro in the year 2024.
Partial change of residence between Germany and abroad:
If you have lived part of the time in Germany and part of the time abroad, you were subject to unlimited tax liability only for the periods spent in Germany. Income that you earned beyond this period abroad and that is not taxed in Germany is taken into account for the so-called progression clause. This means that it increases your tax rate for taxable German income.
