Specify the period in which you were resident in Germany in 2024.

Enter the total amount of foreign income that is not subject to German income tax. The income to be declared is the income received minus the expenses claimed.

Example: You have earned income abroad as an employee from January to July 2024. To determine the foreign income, you should deduct the foreign income-related expenses actually incurred in full from the foreign income (here: the foreign gross income).

Under German tax law, foreign income is only taken into account when calculating the tax rate that is applied to your taxable German income (progression clause).

The foreign income must be determined in accordance with German tax law. In accordance with section 34d of the Income Tax Act (EStG), the total foreign income is comprised of:

• Income from agriculture and forestry carried on in a foreign state,
• Income from commercial business abroad,
• Income from self-employment carried out abroad,
• Income from the sale of assets abroad,
• Income from employment abroad,
• Income from capital assets if the debtor has a residence, management or registered office abroad or if the capital assets are secured by foreign real estate,
• Income from renting and leasing abroad and
• Other income earned abroad.

Select the country from which the foreign income that is not subject to German income tax originates.

Enter the total amount of foreign income that is not subject to German income tax. If you did not have any foreign income, enter "0" here.

If applying for unlimited tax liability or applying for the personal and family-related tax benefits, the amount of foreign income earned during the time abroad which was not subject to German income tax must be checked.

This income is taken into account when determining your tax rate (so-called "progression clause (Progressionsvorbehalt)". This means that the income is used as the basis for stipulating the rate of tax you need to pay on your taxable income.

The conversion of income in foreign currency must be done on a monthly basis using the Euro reference rate from the European Central Bank. However, it is not objectionable if wage payments received in a foreign currency are converted on the basis of an annual conversion rate - determined from the VAT reference rates published monthly, rounded down to the nearest 50 cents. (Ministry of Finance (BMF) letter dated 14.12.2014)

Here is an overview of the annual conversion rates for the key foreign currencies.

Specify whether you invested in a corporation or cooperative within the meaning of section 17 of the Income Tax Act (EStG) in 2024.

If you had one or several other places of residence abroad in 2024 in addition to the current residential address already entered, you can enter these on the following page.

Specify the foreign capital gains which are subject to withholding tax or which would be subject to withholding tax in Germany.

If applying for unlimited tax liability or applying for the personal and family-related tax benefits, the amount of foreign income earned during the time abroad which was not subject to German income tax must be checked.

Specify the extraordinary income according to sections 34 and 34 b Income Tax Act (EStG). This must be income which is not subject to German income tax.

Extraordinary income includes in particular:

• Remuneration for activities lasting several years
• Capital gains
• Compensations within the meaning of sect. 24 No. 1 Income Tax Act (EStG)

Extraordinary income must be taken into account when determining the tax rate, (so-called "German progression clause (Progressionsvorbehalt)"). This means that the income is included at the rate of one-fifth when determining your tax rate but not when determining your taxable income.

Enter "yes" here if your residence after leaving Germany was at least temporarily in an area with low taxation (low tax country).

If you answer "yes" to the question, your tax office will check whether there is an extended limited tax liability. In this case, after leaving Germany, you will still be subject to limited income tax for 10 years on all your income (taxation of capital appreciation on taking up residence abroad pursuant to sect. 2 of the Foreign Taxation Act (Außensteuergesetz)) which is not foreign income within the meaning of sect. 34c para. 1 of the Income Tax Act (EStG).

When does low taxation apply abroad?

A low-taxing area according to sect. 2, para. 2 of the Foreign Taxation Act (AStG) is a country in which the income tax for a single taxpayer with a notional taxable income of 77.000 Euro is more than one-third lower than in Germany. In addition, a low-taxing area may exist if the taxpayer is granted preferential taxation by the state.

In case of doubt, the Federal Central Tax Office will clarify whether the country in question is a low-tax country (see also the letter of the Federal Ministry of Finance dated 14.05.2004: Guidelines for the application of the Foreign Tax Act).

Enter data here only if you have moved away from Germany to another country in the course of 2024.

If you are a member of the civil service without domicile or habitual residence in Germany, you can still claim family-related tax benefits if you work on official duty outside the EU or the EEA.

Select "yes" if you want to apply for family-related tax benefits.

If the necessary conditions are met, you can claim family-related tax benefits, i.e. you are entitled to the allowances for children and can claim pension expenses and exceptional costs that are relevant to you.

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.

The following income of foreign payment creditors subject to limited tax liability (sect. 49 Income Tax Act (EStG)) is subject to the tax deduction procedure pursuant to sect. 50a of the Income Tax Act (EStG):

• Income generated by artistic, sporting, artistic, entertainment or similar performances (e.g. entrance fees, royalties, prize money, remuneration for participation in talk shows) and their domestic utilisation.
• Income from the transfer of rights utilised in Germany, for example, licences and copyrights (film rights, music rights, patent rights, etc.) but also of industrial, technical, scientific and similar experience, knowledge and skills ("know-how").
• Income from supervisory board duties in domestic companies.

The debtors of the remuneration paid are obligated to withhold, pay and declare taxes. The Federal Central Tax Office is responsible for carrying out the tax deduction procedure.

Select "yes" if you moved to Germany or moved abroad in 2024. If this is not the case, select "no".

If you had your residence partially in Germany and partially abroad during the tax year, you were not fully taxable in Germany for the entire year. For the period that you lived in Germany, you are a fully taxable person.

The foreign income received beyond this period and which is not liable to German income tax is taken into account in the calculation of income tax (so-called "progression clause" (Progressionsvorbehalt)).

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.

Capital gains subject to German withholding tax

If you are already planning to return to Germany within the next seven years, please select "yes" here.

Please select "yes" if you wish to be treated as fully liable to income tax.

To claim personal and family-related tax allowances, you must apply for full tax liability.

You can only apply for full tax liability if you also earn income in Germany. If you live abroad and continue to earn domestic income, you are subject to limited tax liability.

If you do not have a residence or habitual abode in Germany, you will be treated as fully liable to income tax upon application if

• at least 90% of your income is subject to German income tax, or
• the income not subject to German income tax does not exceed 11,784 Euro in the year 2024

This amount is reduced as follows depending on the country group:

• for countries in country group 2 by a quarter to 8,838 Euro
• for countries in country group 3 by half to 5,892 Euro
• for countries in country group 4 by three quarters to 2,946 Euro.

Income not subject to German income tax must be proven by a certificate from the relevant tax authority in your home country. If you are a national of a member state of the European Union (EU) or the EEA states Liechtenstein, Norway or Iceland and are resident in one of these states, use the form "Certificate EU / EEA", otherwise use the form "Certificate outside EU / EEA".

If the place of residence in the year 2024 was in an EU/EEA country or Switzerland and the taxpayer is a citizen of an EU/EEA country, personal and family-related tax benefits can be claimed.

The following benefits can then be claimed:

• Special expenses deduction for maintenance payments to your divorced or permanently separated spouse if they are resident or live permanently in an EU/EEA country or in Switzerland. The prerequisite is proof of taxation of the maintenance payments by means of a certificate from the foreign tax authority.
• Pension payments, settlement payments as part of a pension rights adjustment and financial settlements to avoid pension rights adjustments on special obligation grounds if the recipient of the payment is a resident or lives permanently in an EU/EEA country or in Switzerland. Here, too, the recipient must provide a certificate from the foreign tax authority to prove that the payments have been taxed.
• As a national of an EU/EEA country, you can also claim spousal benefits such as spousal splitting if your spouse is resident in an EU/EEA country or Switzerland. The prerequisite for this is that you are not permanently separated.

Prerequisite for spouses: At least 90% of the spouses' joint income must be subject to German income tax or the income not subject to German income tax in 2024 must not exceed 23.568 Euro. Depending on the country, the amount must be reduced by a quarter (Estonia, Greece, Croatia, Latvia, Lithuania, Poland, Portugal, Slovakia, Slovenia, Spain, Czech Republic, Hungary, Cyprus) or by two quarters (Bulgaria, Romania).

Please select "yes" if you earned foreign income in 2024.

Income that is not subject to German income tax must be proven by a statement from the relevant tax authority in your home country. If you are a citizen of a member state of the European Union (EU) or of the EEA states Liechtenstein, Norway or Iceland and reside in one of these countries, use the form "Statement EU / EEA", otherwise the form "Statement outside EU / EEA".

If you are subject to limited tax liability in Germany, tax deduction amounts will be withheld.

If you apply for unlimited tax liability, the tax deduction amounts already withheld are treated as advance payments.

You can only apply for unlimited tax liability if you also earn income in Germany. If you live abroad and continue to earn income in Germany, you are subject to limited tax liability.

In order to claim personal and family tax benefits, you must apply for unlimited tax liability.