Tick this box if you have received wage or income replacement benefits.

Wage and income replacement benefits include in particular

• Unemployment benefit I (Arbeitslosengeld I),
• Short-time work allowance and seasonal short-time work allowance,
• Insolvency payments in the event of an employer's insolvency,
• Parental benefits under the Federal Act on Parental Allowance and Parental Leave (Bundeselterngeld- und Elternzeitgesetz),
• Maternity benefit, supplementary payment to maternity benefit,
• Sickness, injury and transitional benefits for the disabled or similar wage-substitute benefits,
• Supplementary amounts and partial retirement bonuses in accordance with the German Retirement Part-time Work Act and Civil Service Law,
• Supplementary payments for older workers provided by the Federal Employment Agency.

Income replacement benefits are tax-free but are included in the progression clause (Progressionsvorbehalt) and thus increase the tax rate for other income.

Certain income replacement benefits are included in the employment tax statement, namely short-time work allowance, supplementary payment to maternity benefit, compensation for loss of earnings under the Infection Protection Act, supplementary amounts under the Partial Retirement Act, part-time early retirement allowances under the Remuneration Act. You do not specify these here.

You do not need to specify unemployment benefit II (Arbeitslosengeld II), additional expense allowance for 1 Euro-jobs, daily sickness benefit from a private health insurance, child-raising benefit (Erziehungsgeld), housing benefit, income support, child benefit, strike pay, the foundation grant for founders of a new business and the nursing allowance from 2015 onwards. These benefits are tax-free and are not subject to the progression clause.

Tick this box if you lived abroad for part or all of the year 2019.

If you do not have a residence or do not habitually reside in Germany, you will be treated as subject to unlimited income tax upon application if at least 90% of your income is subject to German income tax or if the income not subject to German income tax in 2018 does not exceed 9.000 Euro.

If you resided partially in Germany and partially abroad during the tax year, you were not subject to unlimited tax liability in Germany for the entire year. For the time you have lived in Germany, you are subject to unlimited tax liability. The foreign income which you have received outside this period and which is not subject to German income tax is taken into special consideration when calculating the income tax, so-called progression clause (Progressionsverbehalt).

If you want to claim a deduction amount according to sect. 10 g of the Income Tax Act (EStG) for cultural assets worthy of protection, which are neither used for income generation nor for your own residential purposes, tick here.

Cultural assets within this meaning are

• Buildings or parts of buildings that are listed architectural monuments in accordance with the relevant state regulations.
• Buildings or parts of buildings that do not meet the requirements for a listed architectural monument on their own, but are part of a group of buildings or entire complex protected as a unit according to the relevant state regulations.
• Horticultural, constructional and other facilities which are not protected by any buildings or parts of buildings and which are not protected under the relevant state regulations.
• Furniture, objects of art, art collections, scientific collections, libraries or archives which have been owned by the taxpayer's family for at least 20 years or which are entered in the register of national treasures or the list of archives of national value and whose preservation is in the public interest because of their importance for art, history or science.

In all cases, it is a prerequisite that the cultural assets are made accessible to scientific research or the public to an extent corresponding to the circumstances unless there are compelling reasons not to do so for the protection of historical monuments or archives.

If you want to provide information about companies, communities and similar models, tick here.

Please contact your local tax advisor or lawyer for advice on tax issues.

If you have one or more other residence(s) abroad in addition to the current address you have already entered, you can enter it on the following page.

Tick this box if you have received income that has been subject to inheritance tax in 2019 or in the four previous years and therefore you wish to apply for a tax reduction.

It is possible that assets may be subject to inheritance tax in the event of inheritance and that income contained therein may be subject to income tax at a later date. This double burden with inheritance and income tax is to be reduced by means of a special provision in the Income Tax Act and applies to inheritance cases as of 1 January 2009. The tax reduction does not apply to donations.

The new relief regulation pursuant to sect. 35b of the Income Tax Act (EStG) reduces income tax on income that has already been subject to inheritance tax as assets in the last 4 years.

Upon application, the income tax rate applicable to this income is reduced by a certain percentage. This also reduces the assessment basis for the solidarity surcharge and church tax.

On the following page, enter the relevant income for which the reduction is applicable, as well as the determined inheritance tax, the inheritance tax-liable acquisition plus the tax-free amounts in accordance with sections 16 and 17 of the Inheritance and Gift Tax Act and the tax-free amounts in accordance with section 5 of the Inheritance and Gift Tax Act.

Inheritance tax arises at the time of death. It does not matter when the inheritance tax is set and/or paid.

Please contact your local tax advisor or lawyer for advice on tax issues.

Tick this box if you want to claim a loss deduction or a donation carryforward.

Loss carryback in the previous year: Negative income that is not balanced out in the year in which the loss occurs can be carried back in the previous year. Since 2013, an amount of up to 1 million Euro - up to 2 million Euro for married couples - can be carried back in the previous year.

Loss carryforward/donation carryforward to the following year: If the negative income is not or not completely offset in the previous year, you will receive an assessment notice on the "remaining loss carryforward". This amount is then deducted from the total amount of income in the income tax assessment for the following year up to a total amount of 1 million Euro - for married persons 2 million Euro. If the loss amount is even higher, the excess amount is offset up to 60% of the total income amount in the following year, so that 40% of the profit is always taxable.

Note: Negative income is currently not included in the calculation of SteuerGo.

If you have developed a cross-border tax planning yourself, you are obliged to report this tax planning to the tax office. This also applies if the tax planning was drawn up by a third party (intermediary) and this third party is subject to the legal obligation of secrecy and you have not released the intermediary from the obligation of secrecy.

The obligation to report plans applies primarily to the intermediary (mediator) of the plan. An intermediary is defined as someone who markets a tax planning, designs it for third parties, organises it or makes it available for use or manages its implementation by third parties. Furthermore, the intermediary must be a tax resident in an EU member state or provide its services through a permanent business establishment located in an EU member state.