Select "yes" if you had neither a residence nor a habitual abode in Germany for the entire year 2024.

This information is relevant for determining whether you are subject to limited or unlimited income tax liability.

The conditions for applying for unlimited tax liability and possible tax benefits are queried further down on this page and are based on your details regarding residence, income, and nationality.

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.

Indicate here if you held a significant interest in a corporation or cooperative as defined in section 17 EStG in 2024.

This information is only required if you moved to Germany or abroad during the year 2024. In these cases, an exit tax under section 6 AStG may be relevant.

Only significant interests of at least 1% of the shares you held at any time during the year are recorded – e.g. in a GmbH or comparable corporation.

The information is used for the correct tax assessment of any hidden reserves when changing residence.

Select "yes" if, in the year 2024, you had one or more additional residences abroad in addition to your current address.

This also applies to residences outside Germany that were occupied or registered for a period of time. 

You can provide the exact address on the next page.

Select "yes" if you were a public service employee outside the EU/EEA on official duty in 2024 – even if you did not have a residence or habitual abode in Germany.

In this case, you can still claim certain family-related tax benefits (e.g. spouse splitting, child allowance) if the work was carried out on public duty and you are in a public service employment relationship.

Taxation in Germany is as if you were fully taxable – despite being abroad.

Select "yes" if you wish to claim family-related tax benefits.

These include in particular:

• the child allowance,
• the special expenses deduction for pension contributions,
• as well as extraordinary expenses (e.g. medical costs, maintenance).

You can claim these benefits if the legal requirements are met – also in the case of a stay abroad, provided that unlimited tax liability exists or has been applied for.

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 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.

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.

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.

Select "yes" if you lived in a low-tax country (so-called low-tax country) at least temporarily after moving out of Germany in 2024.

This information is only required if you moved abroad from Germany during the year 2024.

If you select "Yes", the tax office will check whether extended limited tax liability applies under § 2 AStG. This may mean that you remain subject to income tax in Germany on all income for up to 10 years after moving away – unless it concerns certain foreign income as defined in § 34c para. 1 EStG.

What is considered a low-tax country?

A country is considered to have low taxation if:

• the income tax for a single taxpayer with a fictitious income of 77,000 Euro is more than one-third below the German level,
• or a preferential tax rate (e.g. for foreign investors) is granted.

In case of doubt, the Federal Central Tax Office decides whether a low-tax country is involved (BMF letter dated 14.05.2004: Principles for the application of the Foreign Tax Act).

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 either moved to Germany or moved abroad. Select "no" if your residence did not change throughout the year.

A change of residence during the year means that you are only fully taxable in Germany during your stay.

Foreign income earned during your stay abroad is generally tax-free in Germany, but it may increase the tax rate through the progression clause.

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".

Select "yes" if you hold the nationality of an EU/EEA country.

This information is relevant if your residence was in an EU/EEA country or Switzerland in 2024. In this case, you can claim personal and family-related tax benefits, 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 2024.

Country reduction: The limit 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.

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.