Field help:
(2019)
Should <%0100301%> be treated as a fully taxable person?
Please select "yes" if you want to be treated as fully taxable.
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 2018 does not exceed 9.000 Euro; this amount will be reduced as follows depending on the group of countries:
- for countries in country group 2 by 25% to 6.750 Euro
- for countries in country group 3 by 50% to 4.500 Euro
- for countries in country group 4 by 75% to 2.250 Euro.
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 states, use the form "Statement EU / EEA" and the form "Statement outside EU / EEA".
